Close the cone with the horizontal disk at height , and let be the enclosed solid. The divergence is
The term integrates to zero by reflection symmetry of each circular cross-section. Using the divergence theorem and cylindrical coordinates, the closed-surface flux is
The outward normal on is , so its flux is its area times :
Subtracting this cap contribution gives the required lateral flux:
This is conical flux by closing with a cap. The normal convention matters: on the lateral cone the outward normal points radially outwards and partly downwards, so the contribution to the lateral flux is negative. To justify applying the theorem at the vertex, truncate a small tip and take its size to zero; the extra flux vanishes because is regular there.

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