(3)Notwithstanding anything contained in sub-rule (2) of Rule 21, 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 31 or Form 32 as the case may be as if he had credited the amount of tax in the treasury by challan. The certificate shall be filed along with the return in Form 10.
