Section 12(3) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(3)Where a declaration form furnished by the dealer purchasing the goods or certificate furnished by the Government has been lost, the dealer selling the goods may demand from the dealer who purchased the goods or, as the case may be, from the Government, which purchased the goods, a duplicate of such form or certificate and the same shall be furnished with following declaration recorded in red ink and signed by the dealer or authorised officer of the Government, as the case may be, on all the three portions of such form or certificate :-"I hereby declare that this is the duplicate of the declaration form/certificate No....... signed on ....... and issued to ........ who is registered dealer of .......... (State) and whose registration certificate No. is .........".
