Section 6B(i) in The Central Sales Tax (Orissa) Rules, 1957
(i)A registered dealer who claims exemption from payment of tax in respect of any sale under the provisions of Sub-section (2) of Section 6 of the Act shall obtain from the registered dealer from whom be purchased the goods a certificate in Form E-I or E-II, as the case may be, prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 duly filled in and signed by the latter or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked "Original" to the [assessing authority alongwith a Statement in Form B within three months after the end of the period to which the Certificate relates and the portion marked 'Duplicate' shall be retained by him.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.];
