Section 26(1) in Punjab General Sales Tax Rules, 1949
(1)Any dealer, who wishes to deduct from his gross turnover the amount in respect of sale on the grounds that he is entitled to make such deduction under the provisions of sub-clause (ii) of clause (a) of sub-section (2) of Section 5, shall obtain a declaration duly filled in and signed by the purchasing dealer or his agent, as prescribed under rule 55-A.
