Section 27 in Punjab General Sales Tax Rules, 1949
27. Form of making dedution u/s 5(2) (a) (vi). :-
A dealer, who wishes to deduct from his turnover the amount in respect of a sale or purchase on the ground that he is entitled to make such deduction under sub-clause (vi) of clause (a) of sub-section (2) of section 5 of the Act, shall append a list in Form ST XXVII or ST XXVII-A as the case may be, to his return in Form ST VIII and shall prove to the satisfaction of the Assessing Authority that the sale or purchase of goods actually took place outside the State of Punjab or in the course of inter-State trade or commerce or export out of or import into the territory of India as the case may be.
