Section 6(b) in The Central Sales Tax (Orissa) Rules, 1957
(b)No purchasing dealer shall give nor shall a selling dealer accept any declaration except in a form obtained by the purchasing dealer, on application from the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] and not declared obsolete and invalid by the Commissioner under the provisions of Sub-rule (j).
