No collection of tax at source declaration requires certified manufacturing-use disclosure and duplicate filing obligations. A buyer seeking no collection of tax at source under section 394(2) must furnish a declaration certifying that the goods purchased are to be used for manufacturing, processing or producing articles or things, and not for trading. The declaration must be in Form No. 127, verified in the prescribed manner, and furnished in duplicate to the person responsible for collecting tax. One copy must then be delivered to the Chief Commissioner of Income-tax or the Commissioner of Income-tax by the 7th day of the following month.