(1)A registered dealer who claims exemption from payment of tax in respect of goods on the ground that the movement of such goods from one State to another was occasioned by reasons of transfer of such goods by him to any other place of his business or to his agent of principal, as the case may be, and not by reason of sale, shall obtain from the principal officer of the other place of business or his agent or principal, as the case may be, a declaration in Form 'F', prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 duly filled in and signed by the principal officer or other place of business or his agent or principal, as the case may be, or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked original to the [assessing authority alongwith the Statement in Form C within three months after the end of the period to which the declaration relates]. The portion marked duplicate shall be retained by him.(2)Blank 'F' forms may be obtained on application affixed with a fee of [rupees twelve] [Substituted vide Orissa Gazette Extraordinary No. 933/26.6.1982 w. e. f. 1.7.1982.] and paise fifty in Court-fee stamp for every twenty-five blank declaration forms applied for by any registered dealer from the [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], referred to in Sub-rule (a) of Rule 6 :Provided that the [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], may refuse issue of such forms to a dealer who has failed to comply with an order demanding security or additional security under Sub-rule (2) of Rule 3 of these rules.(3)Every registered dealer to whom any F' Form is issued by a [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.], shall maintain accounts of such forms in Form V-C and the provisions of Sub-rules (b) to (k) of Rule 6 relating to the use and custody of declaration forms, maintenance of accounts thereof, surrender of unused, obsolete and invalid forms, report and Gazette notification in case of loss, theft or destruction of any forms and other matters incidental thereto shall also be applicable for the corresponding purposes in respect of the 'F' Forms]
