Section 27B in Punjab General Sales Tax Rules, 1949
27B. [ [Added by G.S.R. 33/P.A.46/48/S.27/Amd. (97)/95 dated 29.6.1995.]
A dealer who wishes to deduct from his turnover the amount in respect of a sale or purchase on the ground that he is entitled to make such deduction under sub-section (1-A) or sub-section (3) of Section 5 of the Act, as the case may be, shall append a list in form ST XXVII-D, to his return in form ST-VIII and shall prove to the satisfaction of the Assessing Authority the genuineness of his claim by producing the purchase vouchers of such goods at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.]
