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 goods in respect
of which tax at the first point of their sale in the State
has been paid in terms of a notification issued under clause
(a) of sub-section (2) of section 13, 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. |
