Section 23(1)(b) in The Rajasthan Sales Tax Rules, 1995
(b)A dealer, who claims exemption from payment of tax on sale of goods to another dealer on the ground that the sale of such goods is a sale in the course of export of those goods out of the territory of India within meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall furnish to his assessing authority a declaration in form ST 17 B, duly filled in and signed by the exporter.