No deduction from turnover of resales of goods purchased from registered dealers except on certificates

There shall not be deducted from the turnover of sales, the resale of goods purchased by a dealer from a Registered dealer, as provided in sections 7, 8 and 10 unless the dealer claiming deduction produces a bill or cash memorandum containing a certificate that the registration certificate of the selling dealer was in force on the date of sale of the goods to him and that the said sale is in the course of business of the selling dealer.