39. Evidence in support of inter-state dispatches from the State.

A person, who has dispatched goods from any place within the State and intends to claim deduction under clause (b) or (c) of sub-rule  (1) of rule 15 from his turnover of sales shall, on demand, furnish before the designated officer for audit, at the time of audit under section 28, or before the designated officer for assessment, at the time of assessment under section 29 or provisional section 30, the following particulars, namely:—

(a) description of goods:

(b) quantity or weight of goods;

(c) name of the transporter, railway station or  airport or the place from which such goods have been despatched;

(d) name of the place of destination;

(e) number and date of  goods receipt along with vehicle number,   railway receipt, bill of lading, or consignment note, or air note, as the case may be;

(f)  name and address of the consignor in the State and the consignee outside the State;

(g) name and address of the purchasing person outside the State, with number of the registration certificate, if any, under the Central Sales Tax Act, 1956 (74of1956);

(h) invoice number and date and;

(i) amount of the invoice.