20.2.1.A person contemplated in section 20.2 is also entitled to the reimbursement of the tax paid by him under section 7 where he has begun to use a property described in the said section 20.2.
20.2.1.A person contemplated in section 20.1 or 20.2 is also entitled to the reimbursement of the tax paid by him under section 7 where he has begun to use a thing described in the said section 20.1 or 20.2.