The Bombay Sales Tax Rules, 1959
Chapter VII : Grant of Draw Back, Set off and Refund
R-42C.Draw-back, set-off or refund of tax paid on the purchases of non-duty paid potable foreign liquor :- In assessing the amount of tax payable by a Registered dealer for any period the 4[bst4] [xxx] Commissioner shall grant him a draw back set-off, or refund as the case may be, an amount equal to the sum recovered from him during that period by other registered dealers by way of sales tax or general sales tax or both, on the purchases of 5[bst5] [non-duty paid potable foreign liquor or as the case may be, foreign liquor as defined in rule 3(6)(i) of the Bombay Foreign Liquor Rules 1983] made by him ex-bond and sold by him 6[bst6] [xxx] in the State of Maharashtra as duty paid foreign liquor.