(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.(2)Every such dealer who claims refund under this rule shall, within the time allowed in sub-rule (3), submit to the assessing authority a statement in Form 55.(3)The statement referred to in sub-rule (2) shall be submitted so as to reach the assessing authority-(i)in the case of sale of goods, in the course of inter-State trade or commerce falling within clause (a) of Section (3) of the Central Sales Tax Act, 1956 (No. 74 of 1956) not later than three months from the date on which the movement of the goods from this State to any other State commenced, and(ii)in the case of any such sale falling within clause (b) of Section 3 of the said Act, not later than three months from the date on which the sale was effected by transfer of documents of title to the goods.(4)On receipt of the statement in Form 55 the assessing authority shall, if it is satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary that the claim is admissible, pass an order refunding the tax. If the statement submitted appears to the assessing authority to be incorrect, incomplete or otherwise not in order it shall, after making such enquiry and after giving the dealer a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
