(1) Any registered dealer who claims-

(a) to have made inter-State sales to a registered dealer under sub-section (.1) of section 8 of the Act; or

(b) exemption from tax under sub-section (2) of section 6 of the Act; or

(c) to have sent goods to a dealer registered in another State otherwise than by way of sale under Section 6A of the Act, in the course of inter-State trade or commerce;

shall, in respect of each such claim, furnish to the assessing authority the portion marked 'original' of the appropriate prescribed Form of declaration and/or certificate referred to in rule 12 of the Central Rules read with proviso of sub-section (4) of Section 8 of the Act and sub-rule (7) of rule 12 of the Central Rules, as issued by the notified authority of the appropriate states whether electronically or otherwise.

(2) Omitted w.e.f. 23-07-2011.

(3) In the circumstances any registered dealer, under sub-rule (7) of rule 12 the Central Rules, fails to furnish the declarations and certificates as specified in proviso of sub-section (4) of Section 8 and 6A of the Act read with sub-rule (1) , (4) and (5) of the Central Rules, such transactions shall be treated to have occasion under sub-section (2) of Section 8 or sub-section (1) of Section 9 of the Act, following which the "Taxing Authority/ Sales Tax Authority" may direct such dealer to pay the tax or difference of the tax.