Reimbursement in respect of declared goods (1) Where any tax has been levied under this Act in respect of the sale or purchase of any goods referred to in section 14 of the Central Sales Tax Act, 1956 and such goods are subsequently sold in the course of inter-State trade or commerce, and tax has been paid under the said Central Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under this Act may, on an application being made in writing to the assessing authority within six months from the date on which the tax was so paid or the date of commencement of the U.P. Sales Tax (Amendment) Act, 1973, whichever is later, be reimbursed to the person making such sale in the course of inter-State trade or commerce.
(2) Where the assessing authority is satisfied that the application is maintainable under sub-section (1), it shall in the manner prescribed reimburse to the applicant the amount of such tax and, in any other case, shall reject the application:
PROVIDED that no such application shall be rejected wholly or in part except after the applicant has been given a reasonable opportunity of being heard:
PROVIDED FURTHER that the amount found to be reimbursible shall first be applied towards the tax on any other amount outstanding against the applicant under this Act and only the balance, if any, shall be reimbursed.
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