(1) A dealer who has despatched goods from any place within West Bengal intends to claim deduction under sub-clause (iii) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales shall, on demand by the appropriate assessing authority, furnish at the time of first assessment under section 45 or section 46, the following particulars:-

[a] description of goods;

[b] quantity or weight of goods;

[c] name of the railway station or steamer station or the place from which such goods have been despatched;

[d] name of the place of destination;

[e] number and date of railway receipt, bill of lading or consignment note, as the case may be;

[f] name of the transporter with vehicle number;

[g] name and address of the consignor in West Bengal and consignee outside West Bengal;

[h] name and address of the purchasing dealer outside West Bengal with number of the certificate of registration, if any, under the Central Sales Tax Act, 1956 (74 of 1956) ;

[i] invoice or bill number and date ;

[i] amount of the invoice or bill.

(2) Where a dealer despatches any goods specified by the State Government in notification issued under sub-section (1) of section 73 in any goods vehicle, such dealer shall produce, in addition to the particulars to be furnished under sub-rule (1), a copy of the way bill or challan duly counter-signed by the Assistant Commercial Tax Officer, Commercial Tax Officer, Deputy Commissioner or Joint Commissioner as the case may be, under sub-rule (3) of rule 214C :

Provided that if a dealer proves to the satisfaction of the appropriate assessing authority that for reasons beyond his control, such dealer is not in a position to produce all or any of the documents referred to in this sub-rule, such assessing authority may, for reasons to be recorded in writing, exempt the dealer from production of such document.