Section 12(1) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(1)The declaration and the certificate referred to in sub-section (4) of section 8 shall be in Forms 'C' and 'D' respectively :Provided that Form 'C' in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the 31st December, 1980 with suitable modifications:Provided further that no single declaration or certificate shall cover more than one transaction of sale, except in cases where the total amount of sales made in a financial year, covered by one declaration or certificate, is equal to or less than Rupees One Lakh or such other amount as the Central Government may, by a general order, notify in the Official Gazette.Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.
