Section 6B in The Central Sales Tax (Orissa) Rules, 1957
6B.
(i)A registered dealer who claims exemption from payment of tax in respect of any sale under the provisions of Sub-section (2) of Section 6 of the Act shall obtain from the registered dealer from whom be purchased the goods a certificate in Form E-I or E-II, as the case may be, prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 duly filled in and signed by the latter or any person duly authorised by him in writing in this behalf. He shall furnish the portion marked "Original" to the [assessing authority alongwith a Statement in Form B within three months after the end of the period to which the Certificate relates and the portion marked 'Duplicate' shall be retained by him.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.];(ii)Blank E-I and E-II Forms referred to in the Sub-Rule (i) may be obtained free of charge by any registered dealer from the [Sales Tax Officer or the 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 the Assistant Commissioner, as the case may be,] [Inserted vide Orissa Gazette Extraordinary No. 1892/6.12.1978-SRO No. 893/74/3.12.1974.] may refuse issue of such forms to a dealer who has failed to comply with an order demanding security or additional security, as the case may be, under Sub-rule (1) of Rule 3 of these rules.](iii)Every registered dealer to whom any E-I or E-II Form is issued by a [Sales Tax Officer or the 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-A or V-B respectively 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 E-I and E-II forms.
