To avail concessional tax rate on the purchase of industrial inputs, raw-material and packing material by manufacturers for use as raw material to manufacture goods for sale in Himachal Pradesh or 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 interstate trade or commerce or export out of the territory of India, except Breweries, Distilleries, Non-Fruit Based Wineries and Bottling Plants (both for Country Liquor and Indian Made Foreign Liquor) shall be subject to issue of Entitlement Certificate by Assessing Authority of the district concerned (district incharge) after receipt of certificate in Form-XLIV from General Manager, District Industries Center where the unit is registered or in other cases by the Director of Industries, Himachal Pradesh or his nominee duly authorised by him in this behalf.