Use, custody, maintenance, etc. of records of certificates in Form ‘D’

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..... fte/354 dated 14/5/2007 , before Omission it was read as : "(1) An authorised officer of the Government (other than the Government registered as a dealer under the Act) who purchases goods, on behalf of the Government from a registered dealer shall furnish a certificate in Form 'D' referred to in sub-rule (1) of rule 12 of the Central Rules. (2)(a) Before furnishing .....

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..... nd of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the certificate in Form 'D' received by him from the authorised officer of the Government and shall also produce for inspection the portion of the certificate marked "duplicate", if required to do so by the Commissioner. (b) The assessing authority may in his discretion require the selling dealer to pro .....

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