Tier-1 retailers allowed only to get cash back of 5% five percent sales tax paid at the time of purchases.
(a) a unit of a national or international chain of stores;
(b) operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;
(c) Cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rupees twelve hundred thousand;
(d) a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”; and
(e) a retailer, whose shop measures one thousand square feet (1,000 sqft) in area or more.