Section 46(1) in Kerala Value Added Tax Rules, 2005
(1)Refund of input tax under section 13 in respect of sale of goods in the course of interstate trade or commerce or transfer to outside the state otherwise than by way of interstate trade shall be made, in the manner and subject to the conditions prescribed in this rule, to the dealer who has made the inter-state sale and has paid tax under the Central Sales tax Act, 1956 (Central Act 74 of 1956) in respect of such sale or has effected such transfer to outside the state, as the case may be.
