(a)in such circumstances and subject to such conditions as may be specified in the rules a drawback, set off, or refund, of the whole or any part of the tax-(i)paid or levied or leviable under the Bombay Sales Lax Act, 1959 (Bom. LI of 1959) in respect of any learn by sales or purchases of goods which are held in stock by a dealer on the appointed day, be granted to such dealer, or(ii)paid or levied or leviable in, respect of any earlier sale or purchase of goods under this Act or the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), be granted to the purchasing dealer;
