Section 65(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)The tax levied under Section 9 or Section 10 in respect of the sale or purchase inside the State of any declared goods shall, if such goods are sold in the course of inter-State trade or commerce, 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 (No. 74 of 1956) in respect of such sale.
