The State Government may by rules prescribe that in such circumstances, and subject to such conditions (including any period of limitation) as may be specified in the rules, a refund of the whole or any part of the tax may be granted to the 1[power utility.]
<span style="margin-left:15px;"></span>The State Government may by rules prescribe that in such circumstances, and subject to such conditions (including any period of limitation) as may be specified in the rules, a refund of the whole or any part of the tax may be granted to the <sup>1</sup>[power utility.]<br> <br>