Section 29(1) in Kerala General Sales Tax Rules, 1963
(1)Where any tax has been levied and collected under sub-section (1) of Section 5 in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter-state trade or commerce, the tax so levied and collected shall be refunded in the manner and subject to the conditions prescribed in this rule, to the dealer who has made the inter-state sale and has paid tax under the Central Sales tax Act, 1956 (Central Act 74 of 1956) in respect of such sale.
