Section 48 in Punjab General Sales Tax Rules, 1949
48. [ Refund application to be in form ST. XVIIIB. [Substituted by GSR 35/P.A.46/48/S.27/Amd(29)/79 dated 21.3.1979.]
:- (1) An application for refund of any amount admissible under section 12 shall be made to the appropriate Assessing Authority and shall contain the grounds on which the refund is claimed.(2)Where the refund of tax is claimed in respect of any declared goods, sale or purchase of which has been subjected to tax under the Act prior to the sale of such goods in the course of inter-State trade or commerce and in respect of which tax under the Central Sales Tax Act, 1956 has been paid the dealer who effected the inter-State sale of such goods shall make an application for refund in form ST XVII-B and append thereto the following documents namely :-(i)certificate in form ST XVII-C in respect of each transaction from the registered dealer who paid tax under the Act on an earlier transaction of sale or purchase of the same goods;(ii)a copy of the return in Form ST VIII for the period during which the deduction under sub-section (2) of section 5 was claimed by him;(iii)a copy of the Central Sales Tax return in form 1 for the said period;(iv)such other documents or evidence as the assessing authority may require for his satisfaction that the tax leviable on such goods under the Act has been paid and goods in respect of which the refund is claimed were subsequently sold in the course of inter-State trade or commerce and charged to tax and the tax levied under the Central Sales tax Act 1956, has been paid.(3)Where the dealer is unable to identify the goods purchased with the goods resold, it shall be presumed that the goods purchased have been resold in the chronological order in which they were acquired.]
