Section 17(10) in Haryana Value Added Tax Rules, 2003
(10)If the duly completed and signed declaration form is lost by the purchasing authorised dealer or in transit or from the custody of the selling VAT dealer, the latter shall obtain a duplicate form from the former. In the absence of such duplicate form the selling VAT dealer shall not be entitled to the lower rate of tax under sub-section (2) of section 7.
