(1)The declaration referred to in entry 23 of Schedule "B' appended to the Act shall be in Form VAT-XXX which shall be issued in quadruplicate. The original and duplicate shall be made over by the purchasing dealer to the selling dealer out of which the original shall be furnished by the selling dealer to his Assessing Authority alongwith the return. The duplicate shall be retained by the selling dealer for his record. The triplicate shall be send by the purchasing dealer immediately on its issue to the Commissioner keeping the quadruplicate for his record.
