(1) Every dealer who makes any sale to the Administrator, Union Territory of Lakshadweep, Laccadive Co-operative marketing Federation, Kozhikode or the Lakshadweep Harbour Works or any registered dealer certified by the Administrator, Union Territory of Lakshadweep under the proviso to sub-section (1) of section 6 shall obtain a declaration in Form No.42, duly signed and sealed by the buyer along with the copy of the shipping Bill, or similar document duly attested by the Port Authorities and file a copy each of the same along with the return filed under Rule 22. The originals shall be retained by the dealer and shall be provided on demand by any authority under the Act.

(2) Every dealer who makes any sale to an industrial unit in any Special Economic Zone under clause (b) of sub-section (7) of section 6 shall obtain a declaration in Form No. 43 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.

(3) Every dealer who makes any sale of goods to any Military, Naval, Air Force or NCC Canteen or canteen stores department under the fifth proviso to sub-section (1) of section 6 shall obtain a declaration in form No. 45 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.

(4) Every dealer who makes any sale of fuel and lubricants to foreign going vessels, other than fishing vessels under the sixth proviso to sub-section (1) of section 6 shall submit,-

(i) a declaration and undertaking in Form No.47;

(ii) copy of the marine delivery receipt or bunker delivery note showing the name of the ship, the name and quantity of the fuel supplied, the date, time and place of supply, along with the name and address of the ship's agent, the invoice number and date, duly signed and sealed by the Master or Chief Engineer of the ship acknowledging the supply and attested by the authorized signatory of the supplier;

(iii) customs documents carrying proof of supply; and

(iv) the invoice.

(4A) Every dealer who makes any sale of furnace oil as fuel to coastal Cargo Vessels registered under the Merchant Shipping Act, 1958 either directly or through agents holding valid license issued by the Director General of shipping Government of India, under the sixteenth proviso to sub-section (1) of section 6 shall submit,-

(i) a declaration and undertaking in Form No.47A;

(ii) copy of the marine delivery receipt or bunker delivery note issued by oil company or their agents holding valid license issued by the Director General of shipping Government of India, for the supply of bunker showing the name and quantity of the fuel supplied, the date, time and place of supply, along with the name and address of the ship's agent, the invoice number and date, duly signed and sealed by the Master or Chief Engineer of the ship acknowledging the supply and attested by the authorized signatory of the supplier;

(iii) copy of bill for coastal goods;

(iv) copy of the invoice;

(v) Copy of Certificate of Registry under the Merchant Shipping Act, 1958 and the rules made thereunder;

(vi) Copy of Port clearance Certificate under the Merchant Shipping Act, 1958 and the rules made thereunder.

(5) Every dealer who is a manufacturer, who effects any sale of taxable goods manufactured by him in the State, other than petroleum products to Railways or Kerala State Road Transport Corporation or Kerala Water Authority or Kerala State Electricity Board, shall furnish a declaration in Form No.48 duly signed and sealed by the buyer and produce on demand for verification by any authority under the Act.