1[4AA. Declaration forms to be obtained and given from delivery State.
(1) Where a registered dealer claims to have made a sale in the course of inter-state trade or commerce to another registered dealer and under instructions has delivered the goods to the purchasing dealer in another State, the declaration by the purchasing dealer to be produced by the selling dealer before the assessing authority shall be in a form obtained by the purchasing dealer from the authority in that State:
Provided that, if the purchasing dealer is not registered in the State in which the goods have been delivered, then the declaration shall be in a form obtained by him from the authority in that State in which he is registered.
(2) Where any goods are sold by a registered dealer to another registered dealer in the course of inter-State trade or commerce as a result of which the goods are delivered to the purchasing dealer in the State of Maharashtra, the declaration to be given by the purchasing dealer if he is registered in this State, shall be in a form obtained under 2[sub-rule (2) and (3) of rule 4.]
(1) Where any goods are sold by a registered dealer to another registered dealer in the course of inter-State trade or commerce as a result of which the goods are delivered to the purchasing dealer in the State of Maharashtra, the declaration to be given by the purchasing dealer if he is registered in this State, shall be in a form obtained under sub-rule (2) and (3) of rule 4.
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1. Inserted by G. N. No. 1564/3137/-XIII dated 20-5-1967.
2. These words, brackets and figures were substituted for the words, brackets and figures “sub-rule (1) of rule 4” by G.N.CST-1306/CR-10/Taxation ‘1, Dt.24.02.06 |