(4)[ The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.] [Substituted by Act 16 of 2007, Section 4, for sub-Section (4) (w.e.f. 1.4.2007). ]
