THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2015

(Received Assent of Governor on 21st April, 2015)

CHHATTISGARH ACT (No. 17 of 2015 )

An Act to further amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).

Be it enacted by the Chhattisgarh Legislature in the Sixty-sixth Year of the Republic of India, as follows :-

1. Short Title and Commencement

(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2015.

(2) It shall come into force from 1st April, 2015.

2. Amendment to Schedule I

In Schedule-I of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) hereinafter referred to as the Principal Act,-

(i) For entry in column (2) of serial number 16, the entry "Khadi cloth and handloom cloth" shall be substituted; and

(ii) Serial number 49 and entry relating thereto shall stand deleted.

3. Amendment to Schedule II

After serial number 4 and entries relating thereto of Part I of Schedule-Il of the Principal Act, the following shall be added, namely

(1)	(2)	(3)
"5.	All varieties of cloth (excluding khadi cloth, handloom cloth, hessian cloth and silk cloth)	1
6	Sugar and khandsari (excluding mishri, chironji (elaichi dana) and batasha).	1"

INSTAVAT COMMENT

S. No. 16 and 49 of Schedule I read as under:

16. All varieties of cloth including all types of khadi cloth, handloom cloth but excluding hessian cloth.

49. Sugar and khandsari excluding mishri, chironji and batasha.