Section 18(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)The assessing authority either suo-moto or on application shall in the prescribed manner refund to a registered dealer any amount of tax, interest or penalty paid by such dealer under this Act,-(a)if the amount of tax, penalty or interest so paid is in excess of the amount due from him under this Act; or(b)if the amount of tax so paid is in respect of the sale or purchase of any declared goods and such goods are sold in the course of inter-State trade or commerce;either by refund voucher or, at the option of the dealer, by adjustment of the amount so paid with the amount due from him, in respect of any other period:Provided that the refund under clause (b) shall be subject to such conditions, as may be prescribed:Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of three years from the date on which such claim accrues.Explanation. - For the purposes of this sub-section, the expression "in the course of inter-State trade or commerce", shall have the meaning assigned to it by section 3 of the Central Sales Tax Act, 1956 (Act No. 47 of 1956).
