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.
