(1) Every registered dealer claiming exemption in respect of sales specified in subclauses (i) and (ii) of clause (b) of sub-section (5) of section 15 shall enclose with his annual return a true and complete declaration in Form D-XI issued by the selling dealer and signed by the selling dealer or his servant, manager or agent, duly authorized by him.

(2) Provisions relating to declarations in Form D-III, as contained in sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (5A), sub-rule (6) and sub-rule (7) of rule 10 shall mutatis mutandis apply to this rule.