(1) 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.
(2) The person referred to in sub-rule (1) shall also furnish statement of payments made to suppliers/contractors for supply of taxable goods in Form VAT-45(A) to the Additional Commissioner, Commercial Taxes (Adm.), Jammu/Kashmir on quarterly basis, within 30 days of the expiry of the quarter.