Section 23(18) in The Rajasthan Sales Tax Rules, 1995
(18)A dealer, who claims to have made such sales as are envisaged in sub-rule (1) to another dealer, shall in respect of such claims produce before the assessing authority the portion marked "original" of the declaration form received by him from the purchasing dealer. In case of loss of the "original" foil of the declaration form, the assessing authority may permit the selling dealer to produce the "duplicate" foil thereof.
