Section 6C(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)A registered dealer who claims exemption from payment of tax in respect of 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 of 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 or 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.
