FORM XLIII

(See Rule 97, 98,100 and 103)

ENTITLEMENT CERTIFICATE

[To be issued by the Assessing Authority of the district concerned (district incharge)]

No.___________

This is to certify that M/s ______________________________________ (name and address of the entrepreneur/Industrial Unit), who has furnished a certificate in Form-XLIV from the concerned General Manager, District Industries Centre of the Department of Industries of the Government of Himachal Pradesh where the industrial unit is registered or in other cases from Director of Industries, Himachal Pradesh or duly authorized by him in his behalf, as the case may be, has been registered as a dealer under the Himachal Pradesh Value Added Tax Act, 2005/ Central Sales Tax Act, 1956 with Registration Certificate No. ____________________ in ______________ District, Himachal Pradesh. The Entitlement Certificate is being issued in favour of the aforesaid entrepreneur/industrial unit after examining the certificate in Form-XLIV and after going through the relevant provisions of the aforesaid Acts and rules framed thereunder.

2. This is further to certify that as per this Entitlement Certificate bearing Registration No.________ issued on _____(dated), the entrepreneur/industrial unit may purchase the goods specified below (other than those listed under entry number 8 of Part-II of Schedule 'A') for use by him as industrial inputs, raw materials and packing materials in the manufacture in Himachal Pradesh of any goods for sale in the State of Himachal Pradesh, or for sale in the course of inter-state trade or commerce, or sent outside the State otherwise than by way of sale in the course of inter-state trade, or commerce or export outside the territory of India.

DESCRIPTION OF GOODS

(Other than those already listed under entry no. 8 of Part-II of Schedule 'A')

3. This certificate shall be subject to the following conditions, namely:-

(i) goods must be clearly specified. The expression "and the like" "etc." shall not amount to specification of goods and no concession shall be permissible on account of such expression;

(ii) no amendment in this certificate shall be valid unless ordered and attested by the Assessing Authority of the district concerned (district incharge);

(iii) the holder of this certificate shall surrender it when required to do so by the Assessing Authority of the district concerned (district incharge) or an Appellate or Revisional Authority;

(iv) the certificate or authenticated copy of it shall be produced immediately on demand by any officer of the Excise and Taxation Department not below the rank of Excise and Taxation Officer; and

(v) this certificate shall be obtained once and shall be operational until cancelled;

4. This certificate shall be valid from  (date) until cancelled.

N.B.

The Entitlement Certificate shall be issued by the Assessing Authority of the district concerned (district incharge) after examining the certificate in Form-XLIV issued by General Manager District Industries Centre where the unit is registered or in other cases by Director Industries, the certificate of registration issued to the industrial units under the aforesaid Acts and after going through the relevant provisions of the aforesaid Acts and rules framed thereunder.