13. Maintenance of particulars of inter-State sales.-

 Every registered dealer shall maintain a register in Form `4' in respect of inter-State sales effected by him and shall exhibit therein full particulars of such sales:

PROVIDED that if the Commissioner is satisfied that the maintenance of any particulars required to be mentioned under the said Form is unnecessary in relation to any class of registered dealers, he may, for reasons to be recorded in writing, exempt such class of registered dealers from maintaining those particulars