53. Refund of tax on declared goods in the course of inter State trade or commerce. - Where any declared goods are sold, by a dealer in the course of inter-State bade or commerce, and such dealer shows to the satisfaction of the Commissioner that a tax under this Act, or any earlier law has been levied, in respect of any earlier sale or purchase of such goods made in the State after the date of the coming into force of section 15 of the Central Sales Tax Act, 1956 (LXXIV of 1956), then an amount equal to the tax so levied shall be refunded to such dealer in such manner, and subject to such conditions, as may be prescribed.
