Section 26(4)(b) in The M.P. Vanijyik Kar Niyam, 1995
(b)A claim by an adatiya for a deduction from his turnover of the sale price of tax paid goods, belonging to a principal shall be supported by a declaration in Form 28 which he should obtain from the concerned principal in accordance with the provisions of clause (a). A declaration in Form 28 alone would be admitted in proof of such claim for deduction from the turnover of such goods sold by air adatiya.