A person on behalf of :

a) a Department of the Government or Central Government or any Govt. of a State or Union Territory;

b) a local authority;

c) a Corporation established by or under Central or State Act;

d) a Co-operative Society; or

e) any Board constituted by or under Central or State Act

who entertains a tender/contract for supply of taxable goods shall before doing so seek from the intending supplier a tax clearance certificate issued by the Jurisdictional Assessing Authority. The intending supplier shall make an application for grant of Tax Clearance Certificate to the Jurisdictional Assessing Authority in Form VAT-45.