Section 30(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)A registered dealer who desires to claim deduction from his aggregate of purchase price of any goods liable to tax under Section 10 on the ground that such purchases are deemed to be in the course of export out of the territory of India within the meaning of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956), shall in support of his claim produce before the assessing authority at the time of assessment a declaration in From 36.
