Section 29(1) in The Rajasthan Value Added Tax Rules, 2006
(1)Where any amount of tax or any amount in lieu of tax has been collected or deducted from a person not registered under the Act, and the same is not found payable by him, such person shall submit an application in Form VAT-22, to claim refund of said amount, to the Assistant Commissioner or Commercial Taxes Officer in whose jurisdiction such person ordinarily resides, and in case of person not residing in the State, such application shall be submitted to the office authorized by the Commissioner in this behalf, and shall also furnish-(i)proof of payment of tax;(ii)copy of the contract, in case of contractor; and(iii)any document in support that he is not liable to pay tax.
