(1) The declaration referred to in the entry against serial number (53) of Schedule 'B' appended to the Act shall be in Form VAT – XXXIII which shall be issued in triplicate. The original and duplicate shall be made over by the purchasing dealer to the selling dealer, out of which, the original shall be furnished by the selling dealer to his Assessing Authority alongwith the return. The duplicate shall be retained by the selling dealer for his record. The triplicate shall be kept by the purchasing dealer for his record.

(2) A single declaration in Form VAT – XXXIII may cover more than one transaction of purchases if such purchases are made within a quarter and their details, namely, serial number, date of tax invoice and amount of purchases are shown in the Form under the name, address, TIN and signature of the purchasing dealer.

(3) If no such declaration in Form VAT – XXXIII is submitted by the selling dealer alongwith the quarterly return, then, the dealer will not be eligible for claiming the said sales as industrial inputs under entry at serial number (53) of the Schedule 'B' to the Act.