| 76 Refund of tax under clause (a) of section 61 |
| 77 Refund under clause (b) of section 61 of tax on sales of goods to the diplomatic missions |
| 78 Refund under clause (c) of section 61 of tax paid or payable by the agencies of the United Nations on purchases of goods made in West Bengal |
| 79 Refund under section 62 of tax to registered dealer, or casual dealer |