(1) A registered dealer who claims exemption from tax in respect of any subsequent sale referred to in sub-section (2) of section 6 of the Act shall obtain from the registered dealer whom he purchased the goods, a certificate in Form E-I or E-II as the case may be, prescribed in sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules:

Provided that a single certificate shall cover all such transactions of sale as prescribed in the second and third proviso of sub-rule (1) of Rule 12 of the Central Rules.

(2) Form E-I shall be used in respect of the sale exempted under sub-section (2) of section 6, which follows immediately the first sale and form E-II shall be used in respect of all other subsequent sales exempted under the said sub-section.

(3) For the purpose of sub-rule (1), a registered dealer shall obtain from the Joint Commissioner, the Deputy Commissioner, the Assistant Commissioner, the Superintendent or the Assistant Superintendent Form E-I or form E-II, as the case may be, to the extent required by him and the said dealer shall maintain serially and chronologically, in a register in Form V, a true and complete account of every such form received by him from the said authority.

(4) Before furnishing any certificate referred to in sub-rule (1) to the registered purchasing dealer, the registered selling dealer or any person authorised by him in this behalf shall fill the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose and the counterfoil of the certificate shall be retained by the registered selling dealer and the other two portions of the certificate marked "Original" and "Duplicate" shall be made over to the registered purchasing dealer.

(5)(a) A registered dealer who claims that his subsequent sale to another registered dealer is not taxable under sub-section (2) of section 6 of the Act shall, in respect of such claim, attach to his return in Form I the certificate in Form E-I or E-II, as the case may be, received by him from the registered dealer from whom he made the purchase, along with the declaration referred to in sub-section (4) of section 8 received by him from the registered dealer to whom he has made the subsequent sale.

(b) The selling dealer shall maintain serially and chronologically, a true and complete account in Form VI in respect of all such certificate received by him.

(c) The the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer may, in his discretion require the registered selling dealer to produce for inspection the portion marked "Duplicate" of the certificate in Form E-I or E-II.

(6) No registered dealer shall give, nor shall a registered dealer accept, any certificate in Form E-I o Form E-II except in a form obtained on application from the the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer and not declared obsolete and invalid by the Commissioner.

(7) The provisions of sub-rules (4) to (12) of rule 8 relating to forms of declaration referred to therein shall except to the extent otherwise provided in this rule, apply mutates mutandis to corresponding matters in respect of certificate, in Form E-I and E-II.