Section 12(12) in The M.P. Motoryan Karadhan Rules, 1991
(12)Where a permit is allowed to be deposited by the Taxation Authority, the lower rate of tax, for the purposes of computing refund under clause (ii) of sub-section (1) of Section 14 of the Act, shall be the rate of tax specified for a spare bus in sub-item (e) of item-IV of the First Schedule.
