(1) A registered dealer who claims exemption from payment of tax in respect of any goods on the ground that the movement of such goods is a sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Act, shall obtain a certificate in form H prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, duly filled in and signed by the exporter along with the evidence of export of such goods. He shall retain the counterfoil and the other two portions marked "original" and "duplicate" shall be made over by him to the selling dealer and the selling dealer shall furnish the portion marked 'Original' to the assessing authority alongwith the Statement in Form D within three months after the end of the period to which the Certificate relates.

(2) Blank H forms may be obtained on application affixed with a fee of Rupees Eighteen in court-fee stamp 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) of 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 H form is issued by a Sales Tax Officer or Assistant Commissioner, as the case may be, shall maintain accounts of such forms in Form V-D and the provisions of rule 6 relating to the use and custody and 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 in so far as they apply to declaration in form C prescribed under these rules shall mutatis mutandis apply to certificate in form H.