Reversal of levy of tax

Where any dealer has brought or has caused to be brought or has received delivery of any goods notified under sub-section (1) of section 4 into a local area for consumption, use or sale therein and has paid tax in respect of the entry of such goods into such local area or has purchased such goods upon which entry tax has already been paid, then such tax shall be refunded or adjusted to such dealer by whom such goods are dispatched to any place outside the State without being used in the local area or are sold during the course of inter-State trade or commerce or during the course of export of goods out of the territory of India.