Section 27(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)A registered dealer who desires to claim deduction from his turnover in respect of sales of any goods by him liable to tax under Section 8 on the ground that such sales are deemed to have taken place 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 a declaration in Form 26 obtained from the purchasing registered dealer who actually sold the goods in the course of export out of the territory of India with the annual statement in Form 18 and copies of relevant cash memoranda, invoices or bills before the Assessing Authority at the time of assessment.
