Section 3(2) in Assam Industries (Sales Tax Concessions) Act, 1986
(2)The provisions of sub-section (1) relating to exemption from tax payable under any sales tax law in respect of any sale of goods shall not apply unless the dealer selling the goods furnishes to the authority competent to assess him under such law a declaration duly filled and signed by the holder to whom the goods were sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority.
