(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 No. 21 G duly filled in and signed by him or by any responsible person duly authorized by him in this behalf and shall retain the counterfoil . Form No. 21 G shall be obtained from the assessing authority on payment of a fee of one hundred rupees per book of fifty Forms.

(2) A dealer who claims that a sale 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 attachto his return of turnover for the return period, in Form No. 10, the portion marked `original' of the declaration in Form No. 21 G received by him from the purchasing dealer. He shall produce the portion of it marked `duplicate' for inspection, if the assessing authority directs him to do so.

(3) Every dealer to whom any declaration form is issued by an assessing authority shall maintain, in a register in Form No. 26 a true and complete account of every such form.

(4) No dealer to whom a declaration form is issued by the assessing authority, shall, either directly or through any other person, transfer the same to another person, except as provided in sub-rule (1).