A dealer who wishes to claim deduction on the ground that the taxable goods were not sold in the State but despatched outside the State shall, on demand, furnish in respect of such despatch the following particulars namely :(i)the name of the railway, steamer or air-station (and of booking office if separate from station of despatch) and station of delivery;(ii)the number of the railway, steamer or air receipt or bill of lading and tax invoice number with date;(iii)the names of consignor, or the consignee, and;(iv)the description and quantity or weight of the goods consigned with their value.
