What-provisions-are-available-for-refund-under-Local-body-tax_REPLY

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the local body tax provide the provision of refund or drawback at 90 percent of local body tax paid in the case of products and goods imported from outside the limits of the city are returned out of city without being used, consumed or sold within the limits of city. A seller or a dealer or a importer who is regularly importing and re-exporting goods and products, specified in schedule A of the provision, may obtain prior permission from the commissioner to pay only 10 percent of local body tax to avoid claim or refund.