Rule 27

Where a dealer deals in goods liable to different rates of tax under the Act, the returns submitted shall specify the total and net turnover separately, in each such class of goods. Rule - 1(27-A (1) Where any tax 2( ...) has been levied and collected under Section 6 2 ( ...) in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter-State trade or commerce, the tax 2( ...) so levied and collected shall be reimbursed to the person in the manner and subject to the conditions specified in sub-rules (2) to (4): Provided that the refund shall not be made unless the tax payable under the Central Sales Tax Act is paid. Sub-Rule : (2)  The refund of tax 2( ...) referred to in sub-rule (1) shall be made to the dealer who effected the first sale in the course of the inter-State trade or commerce. Sub-Rule : 3  Every application for refund under this rule shall be filed by the dealer claiming refund before the assessing authority having jurisdiction over his place of business within a period of three months from the date of payment of the tax due under the Central Sales Tax Act, 1956 in respect of the goods specified under sub-rule (1) in Form "F": Provided that the assessing authority may condone for reasons to be recorded in writing, any delay in the filing of such application. Sub-Rule : 4  The burden of proving that a dealer is entitled to a refund under this rules shall be with the dealer claiming such refund. Sub-Rule : 5  The assessing authority shall after making such enquiry as he considers necessary refund without interest the tax 2(...) levied and collected under Section 6 2( ...) not later than three months from the date of receipt of the application specified under sub-rule (3). Provided that the assessing authority shall first adjust the amount of refund towards tax 2( ...) if any, due from the dealer for any year and than refund the balance, if any).  1. Subs. by G.O.Ms.No.615 Rev.dt.28.6.1974 for the rule ins. by G.O.Ms.No.1804  Rev.dt.30.9.1958 w.e.f.1.10.1958.    2. The words "and the surcharge" and "and Section 6-B" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995.