Form J certificate rules for diplomatic purchases require dealers to submit the Original with reconciliation returns and make duplicate available for inspection. Certificates in Form 'J' record inter-state sales to diplomatic and international entities; authorised officers must complete and sign the certificate, retain the counterfoil and provide the Original and Duplicate to the selling dealer. Dealers claiming sales under Form 'J' must furnish the Original to the Commissioner with the reconciliation return for the relevant quarter and produce the Duplicate for inspection if required.
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Provisions expressly mentioned in the judgment/order text.
Form J certificate rules for diplomatic purchases require dealers to submit the Original with reconciliation returns and make duplicate available for inspection.
Certificates in Form 'J' record inter-state sales to diplomatic and international entities; authorised officers must complete and sign the certificate, retain the counterfoil and provide the Original and Duplicate to the selling dealer. Dealers claiming sales under Form 'J' must furnish the Original to the Commissioner with the reconciliation return for the relevant quarter and produce the Duplicate for inspection if required.
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