(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) on receipt of application,the declaration referred to in clause (i) shall be supplied 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 Deputy /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 on the account of any consignee", shall be inserted, 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 Deputy / 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 Deputy / Assistant Commissioner, under whose jurisdiction, the causal dealer carries on business or the person ordinarily resides;

(vi) Omitted w.e.f 01-10-15;

(vii) Omitted w.e.f 01-10-15.

(2) Form VAT 402-A may be issued electronically from such date, in such manner and subject to such conditions and restrictions as the Commissioner may specify in this behalf from time to time.