Refund of tax in certain cases.

The tax paid by a registered dealer in respect of any goods shall be refunded to him, where such goods are sold by him in the course of export out of the territory of India.

Explanation.— (1) For the purposes of this section, the expression ―export out of the territory of India" shall have the meaning assigned to it under the provisions of sub- section

1. (1) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
2. (2) The burden of proving that any goods were sold in the course of export out of the territory of India shall be on the registered dealer.