(1) A registered dealer who claims exemption from tax in respect of any transfer referred to in sub-section (1) of section 6A of the Act shall obtain a declaration duly filled in form F prescribed in sub-rule (5) of rule 12 of the Central Sales Tax (Registration and turnover) Rules, 1957, by the principal Officer of the other place of business or his agent or principal, as the case may be, of the transferee in the State in which the goods covered by such form are delivered.

(2) For the purposes of sub-rule (1) a registered dealer shall obtain from the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer, Form F to the extent required by him on payment of a fee at the rate of Rs. 8 for every set of 25 forms. The dealer shall pay the fee by depositing it into the Government treasury under the appropriate head of account. Where payment of the fee is made by depositing it into the Government Treasury the supply of the forms to the dealer shall be made on production of the receipt showing payment into Government treasury.

Provided that if the registered dealer has at the time of making an application for supply of forms defaulted in furnishing any return or revised return, together with receipted challan or challans showing payment of tax due from him according to such return or revised return, the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer after giving him a reasonable opportunity of being heard may, for reason to be recorded in writing withhold the issue of such forms to him until such time as he furnishes such return or revised return together with such receipted challans, showing payment of tax due according to such return or revised return.

Provided further that the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer may withhold the issue of such Form to a registered dealer until such time as he pays any tax, penalty or interest outstanding against him under the VAT Act, 2005 or CST Act, 1956 or repealed Act(s).

(3) Before furnishing any declaration referred to in sub-rule (5) of rule 12 of the Central Sales Tax (Registration and turnover) Rules, 1957, to the selling dealer, the purchasing dealer or the transferee, as the case may be, or any person authorised by him, shall fill in all required particulars in the form and shall affix his signature the space provided in the form for the purpose. Thereafter the counterfoil of this form shall be retained by the purchasing dealer or transferee, as the case may be and, the other two portions marked "Original" and "Duplicate" shall be made over to the selling dealer or the transferor, as the case may be.

(4) A registered dealer who claims exemption from tax in respect of any sale referred in sub-section (1) of section 6A of the Act shall, in respect of such claim attach to his returns in Form I the portion marked "Original" of the declaration in Form F received by him from the transferee in the State in which the goods covered by such form are delivered.

(5) The selling dealer or the transferor shall also maintain both serially and chronologically a complete account in a register in Form IX in respect of all forms of declaration received by him from the transferee.

(6) The assessing authority may, in his discretion, also direct the selling dealer or the transferor to produce for inspection the portion of the declaration marked "Duplicate".

(7) No purchasing dealer or the transferee, as the case may be, shall give, nor shall a selling dealer accept any declaration except in a form obtained by the purchasing dealer or the transferee, on application, from the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer and not declared obsolete and invalid by the Commissioner under sub-rule (14).

(8) Every form of declaration obtained from the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer by a registered dealer shall be kept by him in a safe custody and the latter shall be personally responsible for the loss, destruction or theft of any such form or the loss of government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(9) Every registered dealer to whom any form of declaration is issued by the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer shall maintain in a register in Form VI, a true and complete account of every such form. If any such form is lost, destroyed or stolen, the dealer shall in this respect report the fact to the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer immediately and make proper entries in the remarks column of the register in Form VIII and take such steps for issue of public notice of the loss, destruction or theft as the Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer may direct.

(10) Any unused form of declaration in stock with a registered dealer on the date of cancellation of his certificate of registration shall be surrendered to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer.

(11) No registered dealer to whom a form of declaration has been issued by the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer shall either personally or through any other person transfer the same to another person except for the purposes of sub-rule (1).

(12) A form of declaration of which the particulars are published by the Commissioner under sub-rule (13) shall not be valid for the purpose of sub-rule (1).

(13) The Commissioner shall publish in the Official Gazette the particulars of the form of declaration which is reported under sub-rule (9) to have been lost, destroyed or stolen or which, in the opinion of the Commissioner, are likely to be misused.

(14) (a) The Commissioner may, by notification, declare that forms of declaration of a particular series, design or colour shall be deemed to be obsolete and invalid with effect from such date as may be specified in the notification.

(b) The Commissioner may furnish information in respect of forms of declaration declared obsolete and invalid under clause (a) of this sub-rule to other State Governments for publication in their Official Gazette.

(15) When a notification declaring forms of declaration of a particular series design or colour to be obsolete and invalid is published under sub-rule (14), all registered dealers shall, on or before the date with effect from which the forms are declared obsolete and invalid, surrender to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer all unused forms of that series, design or colour which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid:

Provided that new forms shall not be issued to a dealer until he has rendered satisfactory account of the old forms issued to him and returned and unused ones, if any, to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer.