Section 45(2) in Kerala Value Added Tax Rules, 2005
(2)A dealer who claims that a sale is to be deemed to be in the course of export under sub-section (3) of section5 of the Central Sales Tax Act, 1956 (central Act 74 of 1956) shall obtain from the buyer of the declaration specified in sub-rule (1) and produce before the assessing authority in the manner prescribed under Rule 47.
