(1)A dealer whose sales are in the course of export out of territory of India within the meaning of sub-section (1) and sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall furnish an application in Form VAT- XXVI to the Appropriate Assessing Authority for claim of refund of input tax paid by him, alongwith the return in Form VAT-III.
