Section 35(1)(b) in The Rajasthan Sales Tax Rules, 1995
(b)Where a dealer desires the adjustment of the refund to be made under sub-clause (a), against any amount payable by him in future, the assessing authority or any other officer, as the case may be, shall issue a refund adjustment order in form ST 14 authorizing him to deduct the amount refundable from the amount payable by him in respect of the period following the grant of such refund.