Section 4(c) in The Taxation Laws (Amendment) Act, 2007
(c)for sub- section (4), the following shall be substituted, namely:-" (4) The provisions of sub- section (1) shall not apply to any sale in the course of inter- State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority: Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.";
