The section in question is 680.23(F). Per this section, if the branch circuit supplying the pool light transformer is within a raceway and contains an insulated EGC, an NM cable reverse fed switch-loop to the inside of the dwelling would be in compliance.
You would not be permittted to pick up an NM branch circuit at the switch location to feed the pool light transformer. In this case, the branch circuit from supplying panelboard to switch, and from switch to transformer would have to be MC or one of the other wiring methods mentioned in the section.
Where exactly are you at and what jurisdiction are you dealing with?