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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
c) namely the selling dealer should furnish the invoice evidencing such sales and the purchasing dealer should furnish the certificate in a form appended to the rule. Unlike other rules where statutory forms are given in the schedule to the rule in Rule 33A the form of certificate WPTT NO. 01 OF 2022 REPORTABLE Page 14 of 18 forms part