Use, custody, maintenance, etc. of records of certificates in Forms ‘E-I’ and ‘E-II’

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....sp;    (2) Form 'E-I' shall be used in respect of sales for which the exemption is claimed where such sale follows immediately the first sale and Form 'E-II' shall be used in respect of all subsequent sales.      3) For the purposes of sub-rule (1), a registered dealer shall obtain from the Commissioner, Form 'E-I' or Form 'E-II', as the case may be, to the extent required by him and shall maintain in a register in Form '3', a true and complete account of every such certificate received from the Commissioner.       (4)(a) Before furnishing the certificate referred to in sub-rule (1) to the registered purchasing dealer, the registered selling dealer or any person authorised by....

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....to have made a sale to a registered dealer during the period from 1st April, 2005 to 30th September, 2005, shall furnish to the Commissioner by 31st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked "Original" of the Certificate in Form 'E-I' or 'E-II', as the case may be, received by him from the purchasing dealer and shall also produce for inspection, the portion of the Certificate marked "Duplicate", if required to do so by the Commissioner.]            (b) The Commissioner may, in his discretion, require the registered selling dealer to produce for inspection the portion marked "duplicate" of the certificate in Form E-I or E-II.  &nbs....

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.... "PROVIDED that no single certificate shall cover more than one transaction of sale except in cases where the total amount covered by one certificate does not exceed five thousand rupees." 2. Substitute vide Notification No. F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354 dated 14/5/2007, 14.05.2007, before it was read as:- "A registered dealer who claims that his subsequent sale to another registered dealer or to the Government is exempt from tax under sub-section (2) of section 6 of the Act shall in respect of such claim, furnish to the Commissioner within a period of nine months from the end of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the certificate in Form 'E-I' and 'E-II', as the ca....