Section 26(4)(a) in The M.P. Vanijyik Kar Niyam, 1995
(a)A principal who sends tax paid goods to an adatiya for sale in his adat shall issue to the adatiya a declaration in Form 28. Such declaration shall be in respect of the total despatches of tax paid goods to the adatiya in one quarter. The declaration shall be prepared in triplicate by the principal and the three copies shall be taken by him to the appropriate Commercial Tax Officer. The appropriate Commercial Tax Officer shall merely attest all the three copies of the declaration and affix his seal in token of his having satisfied himself that the three copies of the declaration presented to him are identical. After attestation, two copies of the declaration shall be returned to the principal and one copy shall be retained by the appropriate Commercial Tax Officer and placed in the assessment case record of the principal. The principal shall transmit one copy of such declaration to the adatiya concerned.