(i) A registered dealer who claims exemption from payment of tax in respect of any sale under the provision of sub-section (2) of section 6 of the Act shall obtain from the registered dealer from whom he purchased the goods, a certificate in Forms E-I or E-II as the case may be prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, duly filled in and singed by the latter or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked "Original" to the assessing authority alongwith a Statement in Form B within three months after the end of the period to which the Certificate relates and the portion marked 'Duplicate' shall be retained by him.

(ii) Blank E-I and E-II Forms referred to in sub-rule (i) may be obtained free of charge by any registered dealer from the Sales Tax Officer or the Assistant Commissioner, as the case may be, referred to the sub-rule (a) of rule 6.

Provided that the Sales Tax Officer or the Assistant Commissioner, as the case may be, may refuse issue of such forms to a dealer who has failed to comply with an order demanding security or additional security, as the case may be, under sub-rule (2) of rule 3 of these Rules.

(iii) Every registered dealer to whom any E-I or E-II form is issued by a Sales Tax Officer or the Assistant Commissioner, as the case may be, shall maintain accounts of such form in Form V-A or V-B respectively and the provisions of sub-rules (b) to (k) of rule 6 relating to the use and custody of declaration forms, maintenance of accounts thereof, surrender of unused obsolete and invalid forms, and report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto shall also be applicable for the corresponding purposes in respect of the E-I and E-II forms.