51. Drawback, set off, refund etc. - The State Government may by rules provide, that-
(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;(b)for the purpose of the levy of tax under any of the provisions' of this Act the sale price or purchase price shall; in the case of any class of sales or purchases, be reduced to such extent, and in such manner, as may be specified he the rules.
