77. Declaration and certificate and other evidence in respect of purchases in
(1) Where a dealer makes a sale of the goods specified in Schedule VIIIA and intends to pay tax at a rate specified in sub-section (2A) of section 17 in respect of such sales of goods, such dealer shall, on demand, furnish in respect of such sales of goods before the appropriate assessing authority-
(a) the relevant particulars and evidence of his sales including the copy of cash memo or bill, as the case may be, and
(b) the relevant particulars and evidence of his purchases including the copy of cash memo or bill, as the case may be,
in support thereof, and a declaration in Form 13 duly filled in and signed by the dealer from whom such goods have been purchased.
Provided that where a registered dealer makes sale of tea as specified in Schedule VIIIA and intends to pay tax at a rate specified in sub-section (2A) of section 17 in respect of sale of such goods, such dealer is not required to furnish declaration in Form 13 before the appropriate assessing authority where such goods were purchased by him in West Bengal from a dealer in 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, or on internet under the auspices of the Teauction. Com Limited an auction house for tea holding Licence issued by the Tea Board Calcutta,
(1A) Where a dealer makes sales of the goods specified in Schedule VIIIA and intends to claim deduction under sub-clause (viiia) of clause (a) of sub-section (3) of section 17 in respect of such sales of goods, such dealer shall, on demand, furnish in respect of such sales of goods before the appropriate assessing authority the relevant particulars of his sales and of the corresponding purchases and evidence including the copy of cash memo or bill in support thereof, and shall also furnish a declaration in Form 13C duly filled in and signed by the dealer from whom such goods have been purchased.
(2) Where a dealer makes sales of the goods specified in Schedule II and is liable to pay tax on the value added part of his turnover of sales under section 17A in respect of such sale, such dealer shall, on demand, furnish before the appropriate assessing authority evidence and relevant particulars of such sales and the corresponding purchases referred to in clause (a), or clause (b), of sub-section (4) of section 17A, as the case may be, and he shall also furnish a certificate in Form 13A duly filled in and signed by the dealer from whom such goods have been purchased :
Provided that if a dealer makes purchases of goods, other than those specified in Schedule II, for the purpose referred to in the said clause (a), from a registered dealer and issues Form 12 to such registered dealer against such purchases, he shall not be required to obtain certificate in Form 13A in respect of such purchases from such registered dealer and such dealer will not be required to furnish before the concerned authority Form 13A for the purpose of section 17A.
(3) The provisions relating to restrictions on monetary limits for multiple transactions and the restrictions on period of transactions as specified in sub-rule (5) and sub-rule (6) of rule 73 shall apply mutatis mutandis to the matters relating to issue of declaration in Form 13 and certificate in Form 12A.