Section 23(16) in The Rajasthan Sales Tax Rules, 1995
(16)No purchasing dealer shall furnish and no selling dealer shall accept a declaration form, which is-(i)forged or fake, or not obtained under sub-rule (6): or(ii)time-barred for being used under sub-rule (7); or(iii)reported stolen, lost or destroyed under sub-rule (10): or(iv)declared obsolete and invalid by the State Government under sub-rule (20),
