(1) Issue and use of declaration forms shall be regulated in the following manner, -

(i) the declaration referred to in sub-rule (2) of rule 79 shall be in triplicate;

(ii) the declaration referred to in clause (i) shall be supplied on application in Form VAT-402A and on payment, as may be fixed by the Government from time to time;

(iii) the declaration shall be issued with due authentication with official seal and signature or facsimile signature of the Assistant Sales Tax Officer or the Sales Tax Officer or Assistant Commissioner having jurisdiction;

(iv) the declaration shall be issued to a casual dealer or a person, who -

(a) imports or brings any goods into the State or receives any goods despatched from any place outside the State on his own account, or

(b) consigns any goods from a place inside the State to a place outside the State either on his own account or on the account of any consignee,

(v) the Assistant Sales Tax Officer or the Sales Tax Officer or Assistant Commissioner referred to in clause (iii) shall be-

(a) the Assistant Sales Tax Officer or Sales Tax Officer of the R.R. Unit or in charge of the check-post or barrier, established in and around a railway station, steamer station, port, airport, post office or courier office in case, the consignment of goods is transported through railways, waterways, Air or postal or courier services;

(b) the Assistant Sales Tax Officer or the Sales Tax Officer or Assistant Commissioner, under whose jurisdiction, the causal dealer carries on business or the person ordinarily resides;

(vi) not more than one declaration form in triplicate shall be supplied to such casual dealer or person at a time;

(vii) no second or subsequent supply of declaration form shall be made to such casual dealer or person unless the copy of the declaration furnished at the R.R. Unit or check-post or barrier is called for, or electronic information in relation to such declaration is accessed or such other account as may be required for verification of the transaction of purchase or sale made on the strength of such declaration, is called for and examined.