What is Refund of tax on declared goods sold in the course of Inter- State trade or Commerce [Sec. 49] ?

Refund of tax on declared goods sold in the course of Inter- State trade or
Commerce [Sec. 49]
If tax is paid under the Central Sales Tax Act, 1956, in respect of the sale of declared
goods in the course of inter-State trade or commerce, and the dealer proves that tax under
this Act, or any earlier law has been paid in respect of an earlier sale or purchase of such
goods made in the State, then an amount equal to the tax so paid shall be reimbursed to
such dealer.