Section 28A(2) in Kerala General Sales Tax Rules, 1963
(2)A dealer who claims that a sale is to be deemed to be in the course of export under sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall attach to his return of turnover for the return period, in Form No. 10, the original portion of the declaration in Form H prescribed under the Central Sales Tax (Registration and turnover) Rules, 1957 received by him from the purchasing dealer. He shall produce the duplicate portion of it marked for inspection, if the assessing authority directs him to do so.
