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19.
Form of certificate by a purchasing Government department. section 7(3)(b).
(1)
The certificate referred to in clause (b) of sub-section (3) of section 7 shall
be in Form VAT-C3 and shall be furnished by a purchasing Government department
to a selling VAT dealer in respect of a duly invoiced sale of taxable goods made
by the VAT dealer to the Government department.
(2)
A single certificate in Form VAT-C3 may cover one or more than one transactions
of sale between a Government department and a VAT dealer 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 certificate in respect of goods delivered in each financial year.
(3)
A selling VAT dealer making sale of taxable goods to a Government department
shall furnish certificate in Form VAT-C3 in respect of such sale to a taxing
authority when so required by it.
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