(1) The claim by a registered dealer for deduction of the turnover representing transfer of manufactured goods, as referred to in sub-rule (1) of rule 27, under clause (c) of sub-section (1) of section 16, from his turnover of sales, shall not be admissible unless-

(a) the auctioneer or agent as the case may be, through whom such sale is made is a dealer registered under the Act; and

(b) such registered dealer furnishes, on demand by the appropriate assessing or audit authority,-

(i) a copy of the relevant account of sale obtained from such broker member, and

(ii) a certificate in Form no. 12 duly filled in and signed by such broker member or a person authorised by him, and;

such registered dealer he proves to be satisfaction of the appropriate assessing or audit authority that the amount of tax payable at the appropriate rate, on such sale of tea has been deposited by such broker-member into the appropriate Government Treasury.

(2) The claim by a registered dealer for deduction of sales of tea, as referred to in sub-rule (2) of rule 27, under clause (c) of sub-section (1) of section 16 from his turnover of sales, shall not be admissible unless-

(a) the broker - member through whom such of tea is made under the Private Treaty sales in a dealer registered under the Act; and

(b) Such registered dealer furnishes, on demand by the appropriate assessing or audit authority, -

(i) a copy of the relevant account of sale obtained from the broker member, and

(ii) a certificate in Form No. 13 duly filled in and signed by the broker member or a person authorised by him,

Such registered dealer he proves to be satisfaction of the appropriate assessing or audit authority that the amount of tax payable at the appropriate rate, on such of tea has been deposited by the broker-member into the appropriate Government Treasury.