19Monthly quotation in approved cases

19 Monthly quotation in approved cases

(1) A registered person may, with the approval in writing of the Commissioner, quote his certificate at the commencement of each month in respect of the whole of his proposed purchases of goods (other than goods in respect of the purchase of which he is not required by these Regulations to quote his certificate) during that month from another registered person.

(2) A registered person desiring to obtain the approval of the Commissioner under the last preceding subregulation may, for that purpose, apply in writing to the Deputy Commissioner for the State in which his certificate was issued.

(3) A registered person to whom written notice of approval under this regulation has been given shall, on the first day of each month, quote his certificate, in accordance with the prescribed form, to the registered person from whom he proposes to purchase goods and endorse on that form a notice in writing in accordance with Form D.

(4) Where, in respect of a purchase of goods, a registered person to whom written notice of approval under this regulation has been given is not required by these Regulations to quote his certificate, he shall endorse upon the order in writing, or the confirmation in writing of a verbal order, for the goods, or, where a written order or confirmation is not given, upon any delivery slip, receipt, acknowledgment of receipt, duplicate invoice or other document relating to the transaction and retained by the registered person from whom he purchased the goods, a notice in accordance with Form E.

(5) A registered person who, during any month, complies with subregulation (3) of this regulation shall be deemed to have quoted his certificate in respect of every purchase of goods by him from the other registered person during that month except purchases in respect of which he has notified the other registered person in accordance with the last preceding subregulation.