75. Declarations and other evidence for concessional rate of tax on sales to registered dealers engaged in raising of coal

(1) Where a dealer makes a sale of goods to a registered dealer for use by him directly in connection with raising of coal for sale and where he intends to claim the benefit of paying tax at such concessional rate of tax specified in clause (d) of sub-section (2) of section 17, he shall furnish, on demand, a declaration in Form 12, obtainable from the dealer to whom such sale is made, to the appropriate assessing authority or any person appointed under sub-section (1) of section 3 to assist the Commissioner.

(2) A dealer who intends to claim the benefit of concessional rate of tax on sale under sub-rule (1) shall, in addition to the declaration, before the appropriate assessing authority relevant evidence including the copy of cash memo or bill of such sale.

(3) A declaration in Form 12 obtained by the dealer purchasing goods for the purpose of sub-rule (1) from his assessing authority or the authority referred to in rule 90, in accordance with the provisions of rule 89 shall be issued duly filled in and signed by the purchasing dealer or by a person authorised by him in this behalf.

(4) While issuing the declaration under sub-rule (3) the dealer purchasing the goods shall, inter alia, state that the goods he has purchased are of the class or classes specified in his certificate of registration and are required for use by him directly in connection with the raising of coal for sale or are containers or other materials for the packing of the goods so specified in his certificate of registration.

(5) The provisions relating to restrictions on monetary limits for multiple transactions covered by a single declaration form as specified in sub-rule (5), and sub-rule (6), of rule 73 and those relating to restrictions in respect of entitlement to the benefit of concessional rate of tax as specified in sub-rule (7) of the said rule shall apply mutatis mutandis to the matters relating to issue of declaration in Form 12 under this rule.