Section 6A in The Central Sales Tax (Orissa) Rules, 1957
6A.
(i)When the Central or the State Government not being a registered dealer wishes to purchase goods from a registered dealer on payment of tax at the rate applicable under the Act to sales to the Government, an officer authorised by the Central Government or in the case of the State Government, a Gazetted Officer of the State Government not below the rank of the head of the office who makes the purchases or any Gazetted Officer authorised by him in this behalf shall furnish to the selling dealer a certificate in duplicate in Form 'D' of the Central Sales Tax (Registration and Turnover) Rules, 1957 and retain the counterfoil in his office.(ii)Before furnishing the certificate to the selling dealer the authorised officer shall fill in all required particulars in the prescribed form, shall sign the same and shall affix the official seal thereto in the space provided for the purpose. Thereafter the counterfoil of the certificate shall be retained by him and the other two portions marked "Original" and "Duplicate" shall be made over to the selling dealer [and the selling dealer shall furnish the portion marked 'Original' to the assessing authority alongwith the Statement in Form 'A' within three months after the end of the period to which the Certificate relates.] [Added vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.].
