Section 6(f) in The Central Sales Tax (Orissa) Rules, 1957
(f)No registered dealer to whom a declaration form is issued by the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall either directly or through any other person, transfer the same to another person except for the lawful purpose of Clause (a).
