Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 97A] [Entire Act] State of Rajasthan - Subsection Section 97A(ii) in The Rajasthan Value Added Tax Act, 2003 (ii)if already deposited, shall not be refunded, and any input tax credit availed in respect of such amount shall be reversed.]