(1) The declaration referred to in clause (e) of rule 25 shall be in Form VAT-D2 and shall be in triplicate consisting of parts A, B and C. Each form shall be serially machine numbered or bear a printed serial number. The registered dealer making the sale under sub-section (3) of section 5 of the Central Act, shall be furnished Parts A and C of the declaration duly filled and signed by the dealer to whom he makes the sale. Part B of the declaration shall be retained by the purchasing dealer. The form of the declaration may be obtained from the appropriate assessing authority and in case the same are not available with him, the dealer may get them printed at his own cost in the prescribed form and get them authenticated from the said authority.
(2) A single declaration in Form VAT-D2 may cover one or more than one transactions of sale relating to the same export order between the same two dealers in a year:
Provided that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration in respect of goods delivered in each financial year.
(3) All the provisions in relation to Form VAT-D1. contained in rule 17, shall apply mutatis mutandis in relation to Form VAT-D2.