Section 3B(d) in The Central Sales Tax (Orissa) Rules, 1957
(d)if the, security is not required for proper realisation of tax or proper custody and use of the forms referred to in Clause (a) of first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act :
