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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.