Section 28B in Karnataka Tax on Entry of Goods Act, 1979
28B. Refund of tax in certain cases.
- The tax paid by a registered dealer in respect of any [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] shall be refunded to him, where such goods are sold by him in the course of export out of the territory of India.Explanation. - (1) For the purposes of this section, the expression "export out of the territory of India "shall have the meaning assigned to it under the provisions of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956.)(2)The burden of proving that any [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] were sold in the course of export out of the territory of India shall be on the registered dealer.]
