Inter-State Sales Register records purchaser, destination state, declaration forms, categorised taxable sales and tax collected. Register of Inter State Sales (Form 4) under the Central Sales Tax (Delhi) Rules, 2005 records invoice and purchaser details, destination state, export particulars and declaration form serials. It categorises sales amounts by transaction type-sales with Form C, subsequent imported goods, sales with Form D, sales to registered or unregistered dealers at varying tax rates, exempted sales, exports out of India, sales outside the state-and records total sale price, tax collected by form category, and remarks.