12C. Procedure for claiming exemption or reduction in rates of tax.
(1)Every dealer who makes any sale to the Administrator, Union Territory of Lakshadweep, Laccadive Cooperative marketing Federation, Kozhikode or the Lakshadweep Harbour Works or any registered dealer certified by the Administrator, Union Territory of Lakshadweep under the proviso to sub-section (1) of section 6 shall obtain a declaration in Form No. 42, duly signed and sealed by the buyer along with the copy of the shipping Bill, or similar document duly attested by the Port Authorities and file a copy each of the same along with the return filed under Rule 22. The originals shall be retained by the dealer and shall be provided on demand by any authority under the Act.(2)Every dealer who makes any sale to an industrial unit in any Special Economic Zone under clause (b) of sub-section (7) of section 6 shall obtain a declaration in Form No. 43 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.(3)Every dealer who makes any sale of goods to any Military, Naval, Air Force or NCC Canteen or canteen stores department under the fifth proviso to sub-section (1) of section 6 shall obtain a declaration inform No. 45 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.(4)Every dealer who makes any sale of fuel and lubricants to foreign-going vessels, other than fishing vessels under sixth proviso to sub-section (1) of section 6 shall obtain a declaration in Form No. 47 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.(5)Every dealer who makes any sale of goods, other than petroleum products to Railways under seventh proviso to subsection (1) of section 6 shall obtain a declaration in Form No. 48 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.
