Section 6D(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)A registered dealer who claims exemption from payment of tax in respect of any goods on the ground that the movement of such goods is a sale in the course of export of those goods out of the territory of India within the meaning of Sub-section (3) of Section 5 of the Act, shall obtain a certificate in Form 'H' prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, duly filled in and signed by the exporter along with the evidence of export of such goods. He shall retain the counterfoil and the other two portions marked "Original" and "Duplicate" shall be made over by him to the selling dealer [and the selling dealer shall furnish the portion marked 'Original' to the assessing authority alongwith the Statement in Form D within three months after the end of the period to which the Certificate relates].
