"THE NAGALAND VALUE ADDED TAX RULES, 2005

FORM VAT-39

[See Rule 48(7) (C)]

AT SOURCE OR NO DEDUCTION, AS THE CASE MAY BE.

Office address: .......................

Certificate No: .......................................... Date: ........................

1. Application in Form VAT-38 has been received from M/s (Address) ............................ on (date) .....................,

2. On verification of the documents furnished by the applicant, I am satisfied that the contract No .................. dated .................... relating to ......................

(nature of the works contract).

(i) is an indivisible Works Contract.

(ii) a divisible Works Contract of supply and labour

(iii) is purely of labour and/or service.

Therefore, I certify that on the amount payable towards the said contract:-

(a) No tax is deductible at source.

(b) The amount of tax deductible at source is Rs .................................

3. That nothing in the said certificate shall affect the tax liability of the dealer under the Act