Section 30 in Punjab General Sales Tax Rules, 1949
30.
A dealer mentioned in rule 26 entitled to claim any deductions under sub-clause (ii) of clause (a) of sub-section (2) of section 5 or sub-clause (vi) of clause (a) of sub-section (2) of section 5 or both as the case may be, shall append to his return in Form ST. VIII, a list giving the particulars of the goods sold and their value and the date on which those goods were sold, the name and address of the registered dealer to whom they were sold together with his registration certificate number.
