4B. Grant of certificate under section 8(4)(b).-
(1) A certificate in Form “D” appended to the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as “the aforesaid Form D ”) may be issued for the purpose of clause (b) of sub-section (4) of section 8 by any officer duly authorised by the Central Government under the said clause (hereinafter referred to as “the authorised Officer”). Before issuing such certificate, the authorised Officer shall duly fill in the certificate form and affix his usual signature and seal in the space provided in the form for that purpose. Thereafter, the “Counterfoil” of the form shall be retain by the authorised officer and the other two portions marked “Original” and “Duplicate” shall be made over by him to selling dealer.
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(2) A registered dealer who claims to have made a sale covered by clause (b) of sub-section (4) of section 8 shall, at the time when assessment is being made in his case by the assessing authority, produce before the assessing authority for verification the portions marked “Duplicate” and “Original” of the certificate in the said Form “D” received by him from the authorised Officer. The assessing authority may retain the “Original” of such of the certificate as it may deem necessary.
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1. Deleted by GN. FD. STR-1568/2366-XIII, dated 1.12.1968. |