(1) A dealer who purchases goods from another dealer in circumstances in which the sale to him is to be deemed to be in the course of export under subsection (3) of Section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall furnish to the selling dealer the original and duplicate portions of the declaration in form H prescribed under the Central Sales Tax (Registration and turnover) Rules, 1957 duly filled in and signed by him or by any responsible person duly authorized by him in this behalf and shall retain the counterfoil.

(2) A dealer who claims that a sale is to be deemed to be in the course of export under sub-section (3) of section5 of the Central Sales Tax Act, 1956 (central Act 74 of 1956) shall obtain from the buyer of the declaration specified in sub-rule (1) and produce before the assessing authority in the manner prescribed under Rule 47.

(3) The supply, use, custody, maintenance of account, validity and due date for submission of the declaration in Form H shall be in accordance with the provisions of the Central Sales Tax (Registration and turnover) Rules 1957 and the Central Sales Tax (Kerala) Rules, 1957,as the case may be.