Section 6A(i) in The Central Sales Tax (Orissa) Rules, 1957
(i)When the Central or the State Government not being a registered dealer wishes to purchase goods from a registered dealer on payment of tax at the rate applicable under the Act to sales to the Government, an officer authorised by the Central Government or in the case of the State Government, a Gazetted Officer of the State Government not below the rank of the head of the office who makes the purchases or any Gazetted Officer authorised by him in this behalf shall furnish to the selling dealer a certificate in duplicate in Form 'D' of the Central Sales Tax (Registration and Turnover) Rules, 1957 and retain the counterfoil in his office.
