The provisions of rule 110A, rule 110B and rule 110C of the West Bengal Value Added Tax Rules, 2005, as may be applicable, shall, in so far as they are not inconsistent with the provisions of the West Bengal Sales Tax Act, 1994 and the rules framed thereunder, mutatis mutandis, apply in respect of selection of registered dealers for issue of forms of waybills in electronic form, in making application for such forms by them and for issue of forms of waybills in electronic form and its generation electronically by a dealer not registered under the Act or by a casual dealer or by any other person.