Section 23(1) in The Rajasthan Sales Tax Rules, 1995
(1)(a)A dealer, who claims exemption from the payment of tax or payment of tax at a concessional rate or non-liability to pay tax, on the sales made to a registered dealer of goods-(i)for resale within the State; or(ii)for sale in the course of inter-state trade or commerce; or(iii)for being used as raw material under sub-section (1) of section 10; or(iv)for being used as processing articles under sub-section (3) of section 10; or(v)for being used or disposed off in accordance with any condition specified in a notification;shall obtain a declaration form from the purchasing dealer in form ST 17 duly filled in and signed, and shall furnish all such declaration forms to his assessing authority.(b)A dealer, who claims exemption from payment of tax on sale of goods to another dealer on the ground that the sale of such goods is a sale in the course of export of those goods out of the territory of India within meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall furnish to his assessing authority a declaration in form ST 17 B, duly filled in and signed by the exporter.
