Section 5(4) in Uttar Pradesh Tax on Entry of Goods Into Local Areas Rules, 2008
(4)In case of inter-State trade and commerce or export out of the territory of India, any dealer who claims the reversal of tax under clauses (a), (b), (d) and (e) of sub-section (1) of section 5, the declaration or certificate submitted under sub-rule (1),(5), (10), (11) and (11A) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, as the case may be, to the assessing authority, shall be the sufficient proof of the reversal of tax.
