65. Refund of tax on declared goods.

(i) in the case of sale of goods, in the course of inter-State trade or commerce falling within clause (a) of Section 3 of the Central Sales Tax Act, 1956 (No.74 of 1956) not later than three month from the date on which the movement of the goods from this State to any other State commenced, and
(ii) in the case of any such sale falling within clause (b) of Section 3 of the said Act, not later than three month$ from the date on which the sale was effected by transfer of documents of title to the goods.