A dealer whose place of business is situated in Special economic Zone established under The Special Economic Zones Act, 2005 (No. 28 of 2005) shall issue declaration in Form 76 in duplicate in respect of the purchases made for the purposes specified in clause (iv) of sub section (1) of Section 38 of the Act, in duplicate and give a copy to the selling dealer and send a copy to the concerning Commercial Tax Officer along with return.