Declaration and certificates to be filed alongwith returns.

Every dealer claiming, - (i) any deduction from his gross turnover, or (ii) any part of his taxable turnover to be a sale to Government, or (iii) any part of the taxable turnover to be liable to tax at concessional rate of tax under this Act, shall, alongwith the return under sub-section (3) of section 16, furnish to the Assessing Authority, the declaration or the certificate as required under this Act.