Declaration and certificates to be filed alongwith returns

A. Declaration and certificates to be filed alongwith returns .- Every dealer claiming,-

1. (i) any deduction from his gross turnover, or
2. (ii) any part of his taxable turnover to be a sale to Government, or
3. (iii) any part of the taxable turnover to be liable to tax at concessional rate of tax or to an exemption under section 42-B of this Act, shall furnish, alongwith return to be furnished under sub-section (3) of section 12, to the assessing authority, the declaration or the certificate as required under this Act