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[Cites 0, Cited by 0] [Section 44(4)] [Section 44] [Entire Act]

State of Chattisgarh - Subsection

Section 44(4)(a) in Chhattisgarh Value Added Tax Rules, 2006

(a)For obtaining a certificate under Section 28 a dealer or a contractor, as the case may be shall apply in Form 41 the appropriate Commercial Tax Officer within thirty days from the date of supply of goods or the date of commencement of the supply of goods in the execution of a works contract. On the receipt of the application, the Commercial Tax Officer shall verify the particulars given in the application and if the application has been made after the aforesaid period, shall mentioning this fact send his report to the Deputy Commissioner within fifteen days of the receipt of the application.