Here is what I got. The client bought the property 3 months ago paid cash he wants to get a cash out based on the purchase price. Does seasoning apply to this loan?

Yes, eventhough he paid cash, he would be subject to seasoning.  If he refinances within one year from the date of purchase, the value of the property would be based on the purchase price unless he could show proof that he has put in added value to help increase the buildings overall value. 

Even then, he would be limited to no more 70% cash out.