Section 21(1)(ii) in The Rajasthan Value Added Tax Rules, 2006
(ii)in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), shall furnish a duly filled in and signed declaration in Form VAT-15 obtained from the exporter, to his assessing authority, up to the due date of filing of annual return or audit report, as the case may be: