6B.

(i) A registered dealer who claims exemption from payment of tax in respect of any sale under the provision of sub-section (2) of section 6 of the Act shall obtain from the registered dealer from whom he purchased the goods, a certificate in Forms E-I or E-II as the case may be prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, duly filled in and singed by the latter or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked "Original" to the Assistant Sales Tax Officer or the Sales Tax Officer, as the case may be, at any time before assessment for the period to which his transaction relates is made. The portion marked "Duplicate" shall be retained by him. He shall also furnish a declaration as required under sub-rule (10) of rule 12.

(ii) Blank E-I and E-II Forms referred to in sub-rule (i) may be obtained free of charge by any registered dealer from the notified authority referred to the sub-rule (a) of rule 6.

Provided that the notified authority may refuse issue of such forms to a dealer who has failed to comply with an order demanding security or additional security, as the case may be, under sub-rule (2) of rule 3 of these Rules.

(iii) Every registered dealer to whom any E-I or E-II form is issued by a notified authority shall maintain accounts of such form in Form V-A or V-B respectively and the provisions of sub-rules (b) to (k) of rule 6 relating to the use and custody of declaration forms, maintenance of accounts thereof, surrender of unused obsolete and invalid forms, and report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto shall also be applicable for the corresponding purposes in respect of the E-I and E-II forms.