10. Evidence in support of claims in respect of goods leviable to tax at the first point of their sale in Bihar

(1) A dealer who claims that any amount of his turnover, being the sale price at the subsequent stages of such goods as are specified in Schedule IV of the Act, should be exempt from tax shall substantiate such claim before the authority specified in rule 62 by producing the purchase order, if any, the original copy of the cash memoranda or bills issued to him and a true declaration in writing from the selling dealer or his manager declared under section 22 in Form D-III that the goods in question have already been subjected to sales tax on the first point of their sale in the State of Bihar.

(2) Registered dealers shall get the declaration in Form D-III printed and shall issue such Forms from a bound book containing 25 leaves in triplicate, duly perforated and such Forms shall bear printed serial number.

(3) Before furnishing declaration to the purchasing dealer in Form D-III, the selling dealer or any person authorized by him in his behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the selling dealer and the other two portions marked ‘Original’ and ‘Duplicate’ shall be made over by him to the purchasing dealer.

(4) The selling dealer shall also maintain, serially and chronologically, a complete account in Register VR-II in respect of all Forms of declarations printed and issued by him and also file a statement of Forms along with the quarterly statement required to be furnished under sub section (2) of section 24.

(5) The purchasing dealer shall also maintain serially and chronologically a complete account in register in From VR-III in respect of the Forms of declaration, received by him from the selling dealers.

(6) If any such Form, whether blank or duly filled in, is lost, destroyed or stolen, the dealer from whose custody such loss, destruction or theft occurs shall report the fact to the authority specified in rule 62 immediately, make appropriate entries in the remarks column of the register in Form VR-II or VR-III, as the case may be, take steps for the issue of a public notice of the loss, destruction or theft and shall furnish in respect of every such Form so lost an indemnity bond to the authority specified in sub-rule (1) for such sum as the said authority may, having regard to the circumstances of the case, fix.

(7) A registered dealer shall not transfer Form D-III to any other person.