Subject to such restrictions and conditions, as may be prescribed, a rebate of input tax in this Section shall be claimed by or be allowed to a Registered Dealer, in the following circumstances, namely:-

(a) when any Registered Dealer purchases any goods specified in the Schedule, from another such dealer within the State of Chhattisgarh, after payment of inpul tax for sale in the course of export outside the territory of India; and

(b) when any Registered Dealer purchases any goods specified in the Schedule, from another such dealer within the State of Chhattisgarh, after payment of input tax for sale to a Registered Dealer in Special Economic Zone as per the provisions of clause (iv) of sub-section (1) of Section 38.