(1) A registered dealer who claims exemption for payment of tax in respect of any goods on the ground that the movement of such goods from one State to another was occasioned by reasons of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, shall obtain from the principal, officer of the other place of business or his agent or principal, as the case may be, a declaration in Form F, prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, duly filled in and signed by the principal officer of other place of business, or his agent or principal, as the case may be, or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked original to the assessing authority alongwith the Statement in Form C within three months after the end of the period to which the declaration relates. The portion marked duplicate shall be retained by him.

(2) Blank F forms may be obtained on application affixed with a fee of Rupees Eighteen in court-fee stamps for every twenty-five blank declaration forms applied for by any registered dealer from the Sales Tax Officer or Assistant Commissioner, as the case may be, referred to in sub-rule (a) or rule 6:

Provided that the Sales Tax Officer or 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 under sub-rule (2) of rule 3 of these Rules.

(3) Every registered dealer, to whom any form F is issued by a notified authority, shall maintain accounts of such forms in form V-C 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, report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto, shall be applicable for the corresponding purposes in respect of the F forms.