Section 6(ii) in The Central Sales Tax (Orissa) Rules, 1957
(ii)Before furnishing the declaration to the selling dealer the purchasing dealer or a person authorised by him in this behalf, shall fill in all required particulars in the form, affix his usual signature in the space provided in the form for this purpose and also at the bottom of the last entry of the bill or cash memo. Thereafter, the counter foil of the form shall be retained by the purchasing dealer and the other two portions marked "Original" and "Duplicate" shall be made over by him to the selling dealer [and the selling dealer shall furnish the portion marked 'Original' of the declaration in Form 'C' to the assessing authority alongwith the Statement in Form 'A' within three months after the end of the period to which the declaration relates] [Added vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]; .
