81. Declaration and evidence for deduction of sale of tea at auction immediately preceding export

(1) Where a dealer makes a sale to a registered dealer of tea at auction held in Calcutta under the auspices of the Calcutta Tea Traders' Association or at Siliguri under the auspices of the Siliguri Tea Auction Committee and such sale is claimed to be the last sale for export within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 and he intends to claim deduction of such sale under sub-clause (iii) of clause (a) of sub-section (3) of section 17, such dealer shall, on demand by the appropriate assessing authority, furnish a declaration in Form 9 obtainable from the purchasing dealer dully filled in and signed by the dealer who exports such tea out of the territory of India along with the evidence therefor as referred to in the Schedule to the declaration as aforesaid.

(2) The declaration in Form 9 shall be obtained from the appropriate assessing authority or the authority referred to in rule 90, in accordance with the provisions of rule 89 by the purchasing dealer to whom sale of tea at auction as referred to in sub-rule (1) is made.

(3) In the declaration in Form 9 the dealer purchasing tea in auction shall certify, inter alia, that tea sold to him within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) has been exported by him out of the territory of India :

Provided that no single declaration in Form 9 shall cover the particulars of more than one bill in respect of the sale of tea exported by the purchasing dealer out of the territory of India unless such cash memo or bill relates to a single air consignment note, bill of lading, steamer receipt, railway receipt and transport consignment note, cash memo or postal receipt or a document of like nature, as the case may be, in proof of export out of the territory of India.

(4) Any declaration in Form 9 issued by the purchasing dealer in contravention of sub-rule (2), or sub-rule (3), of this rule or rule 86 shall not entitle the selling dealer to claim deduction of sale of tea from the selling dealer's gross turnover of sales under sub-clause (iii) of clause (a) of sub-section (3) of section 17, read with sub-section (3) of section 5 of the Central Sales Tax Act, 1956.