(1)to a Licensed dealer, who certifies in the prescribed form-(a)that the goods will be dispatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture, thereof, within six months from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and(b)that in respect of the said place of business he or his manager or agent at that place is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956);
