12. Declaration for goods sold locally CST

12. Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act.

 A dealer who sells locally goods which were imported by him from places outside the National Capital Territory of Delhi and which at the time of their import into the said territory have already been subjected to a tax under the Act shall, on demand, furnish to the local purchasing dealer a declaration in the following form to enable the latter to claim assessment at concessional rate in respect of the sale of such goods made by him in the course of inter-State trade and commerce to dealers registered under the Act having his/their place of business outside the National Capital Territory of Delhi:-