In other cases, the remission shall not be made without the previous sanction of the State Government.

Power not to recover tax not levied or short levied, as a result of general practice Notwithstanding anything contained in this Act, or in any judgment, decree or order of any Court or Tribunal, if the State Government is satisfied—

1. (a) that a practice was, or is, generally prevalent regarding levy of tax on any class of sales or purchases at a lower rate than the rate at which the tax