“tax benefit” means any of the following benefits, namely:-

(a) reduction of output tax;

(b) reduction of VAT on import of goods;

(c) increase of excess amount due or reduction of amount of tax liability of the tax payer;

(d) increase in the entitlement to decreasing adjustment;

(e) reduction of increasing adjustment;

(f) refund of tax;

(g) suspension of output tax or acceleration raising of claim of input tax credit;

(h) delay in calculation of output tax or increasing adjustment or acceleration the raise of claim of input tax credit or decreasing adjustment;

(i) conversion of a real and effective taxable supply or taxable import into nontaxable supply or import;

(j) in case of a real and effective import or acquisition, creating a right to an input tax credit in spite of not having the right to input tax credit entitlement; or

(k) showing less turnover of taxpayer;