(1)Any dealer, who wishes to deduct from his gross turnover the amount in respect of sale on the grounds that he is entitled to make such deduction under the provisions of sub-clause (ii) of clause (a) of sub-section (2) of Section 5, shall obtain a declaration duly filled in and signed by the purchasing dealer or his agent, as prescribed under rule 55-A.(2)The selling dealer shall prove to the satisfaction of the assessing authority the genuineness of his claim by producing the said declaration in respect of sale of such goods at the time of assessment or when called upon to do so by notice, by a competent authority under the Act.]
