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15.
Power
of State Government to grant refund of tax
(1) The Government
may, if it is necessary so to do in the public interest and subject to such
conditions as it may impose, by a notification, provide for grant of refund of
tax paid to any person, on the purchases effected by him and specified in the
said notification.
(2) Any notification under sub section (1) may be issued so as to be
retrospective to any day not earlier than the appointed day and such
notification shall take effect from the date of its publication in the Gazette
or such other earlier or later date as may be mentioned therein.
(3) An application for refunds shall be made in duplicate to the Commissioner
within a period of six months from the date of purchase or as the Government may
prescribe in the notification and it shall be accompanied by the purchase
invoice in original.
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