Section 13(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)The amount of input tax rebate, to which a registered dealer is entitled in respect of purchase of goods made by him for sale in the course of export out of the territory of India or for sale to a registered dealer in Special Economic Zone as per the provisions of clause (iv) of sub-section (1) of Section 38, which is not adjustable towards any tax payable by him in accordance with the provisions of sub-section (3), shall be granted to him by way of refund.
