Section 56(3) in The Rajasthan Sales Tax Act, 1994
(3)Any tax levied and collected under this Act, in respect of the sale or purchase inside the State of any declared goods which are subsequently sold in the course of inter-state trade or commerce and on which tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall be refunded to the person making such sale or purchase in the course of inter-state trade or commerce, in such manner and subject to such conditions as may be prescribed.
