Chapter VII : Grant of Draw Back, Set off and Refund

1[bst1] [R.42.Draw-back, set-off or refund of tax paid on goods purchased by a Licensed dealer--

In assessing a registered dealer the Commissioner shall grant him a drawback set-off or refund of general sales tax recovered from him on the sale to him before the notified day of goods other than those specified in Part II of Schedule B made otherwise than against a certificate under section 12 at a time when he held a licence12[bst2] [under the provisions of section 23 as they registered prior to the notified day] on such registered dealer showing to the satisfaction to the Commissioner that the goods so purchased have been resold by him before the notified day otherwise than in the course of interstate trade or commerce of export out of the territory of India.