Section 30(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)A registered dealer who desires to claim deduction from his turnover in respect of his sales of any goods liable to tax under Section 9 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 before the assessing authority at the time of assessment copies of relevant bills or cash memoranda and a declaration in Form 35 obtained from the purchasing registered dealer who actually sold the goods in the course of export out of the territory of India.
