Section 35(3) in The Rajasthan Sales Tax Rules, 1995
(3)(a)Every dealer who claims a refund under sub-section (3) of section 56 shall apply to the assessing authority within the time allowed in clause (b) mentioning the full particulars about his purchases and sales.(b)The application referred to in clause (a) shall be submitted-(i)in the case of sale of goods in the course of inter-State trade or commerce falling in clause (a) of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), not later than three month from the date on which the movement of the goods from the State of Rajasthan to any other State commenced: and(ii)In the case of any sale falling in clause (b) of section 3 of the said Act, not later than three months from the date on which the sale was effected by transfer of documents of title to the goods.(c)On receipt of an application in clause (a) above, the assessing authority shall, if satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary that the claim is admissible under sub-section (4) of section 56, pass an order for refund of the excess amount and shall issue a refund order or refund adjustment order, as the case may be, laid down in sub-rule (1) above.
