Section 44(3) in Chhattisgarh Value Added Tax Rules, 2006
(3)Notwithstanding anything contained in sub-rule (2) of Rule 20, the dealer supplying or selling goods to the Central Government or the State Government or the contractor supplying goods in the execution of a works contract let out by a person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the Central Government or the State Government or the person, if he furnishes one copy of the certificate in Form 39 or 40 as the case may be as if he had credited the amount of tax by the treasury' challan. The certificate shall be filed along with the return in Form 17 if the taxable turnover is included in the return or separately if it is received late from the Central Government or the State Government or from the person.
