(1) The amount deducted under sub-section (1) of section 27 by a purchaser and the amount deducted by a person under sub-section (2) of the said section shall be deposited by him in the Government treasury by challan in form 35 before tenth day of next month following the month in which deduction is made.

(2) (a) For the amount deducted under sub-section (1) of section 27, the purchaser shall issue a certificate in form 39 in duplicate to the dealer supplying goods to the Central Government or the State Government within ten days of the deposit of such amount under the provision of sub-rule(1).

(b) For the amount deducted under sub-section (2) of section 27, the person shall issue a certificate in form 40 in duplicate to the contractor within ten days of the deposit of such amount under the provision of sub-rule (1).

(3) Notwithstanding anything contained in sub-rule (2) of rule 20, 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 39 or 40 as the case may be as if he had credited the amount of tax by the treasury challan. The certificate shall be filed along with the return in form 17 if the taxable turnover is included in the return or separately if it is received late from the Central Government or the State Government or from the person.

(4) (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.

(b) On receipt of the report of the Commercial Tax Officer the deputy commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any and recording in writing reasons therefor, grant to the applicant certificate in form 42 within fifteen days of the report from the Commercial Tax Officer.

(5) The statement required to be furnished under sub section (8) of section 27 shall be in form 43 and shall be furnished for every quarter of a year by the person referred to in the said sub-section to the Commercial Tax Officer of the circle wherein the selling dealer has obtained a registration certificate under section 16 of the Act within thirty days of the expiry of the quarter.