Section 7A in The Central Sales Tax (Orissa) Rules, 1957
7A. [ Statements and declaration Forms/Certificates. [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
(1)Every registered dealer filing return under rule 7 shall, in respect of transactions in each quarter,furnish to the assessing authority statements in Form A, B, C, D, E and F showing particulars of transactions under Sections 3, 5, 6, 6A and 8 of the Act alongwith the Declaration Forms and Certificates in support of such transactions relating to that quarter, within three months after the end of such quarter.(2)Every dealer who claims to have made inter-State transactions under Sections 3, 5, 6, 6A and 8 of the Act shall, in respect of such claim, furnish the portion marked 'Original' of the Declaration or Certificate, as the case may be, received by him from the purchasing dealer or Government or personnel / body referred to in rule 6F, as the case may be, alongwith the Statements specified in sub-rule (1).] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
