(1) A dealer who purchases goods from another dealer in circumstances in which the sale to him is to be deemed to be in the course of export under subsection (3) of Section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall furnish to the selling dealer the original and duplicate portions of the "declaration in form H prescribed under the Central Sales Tax (Registration and turnover) Rules, 1957, duly filled in and signed by him or by any responsible person duly authorized by him in this behalf and shall retain the counterfoil.

(2) A dealer who claims that a sale is to be deemed to be in the course of export under sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall attach to his return of turnover for the return period, in Form No. 10, the original portion of the declaration in Form H prescribed under the Central Sales Tax (Registration and turnover) Rules, 1957 received by him from the purchasing dealer. He shall produce the duplicate portion of it marked for inspection, if the assessing authority directs him to do so.

(3) The supply, use, custody, maintenance of account and validity of the declaration in Form H shall be in accordance with the provisions of Rule 11D of the Central Sales Tax (Kerala) Rules, 1957.