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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION F-10-24/2016/CT/V (51) Dated 13th April, 2016

In exercise of the powers conferred by sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts the following class of goods as specified in column (2) of the Schedule below, from payment of tax to the extent specified in column (3), subject to restrictions and conditions specified in column (4), for the period from 1.4.2016 to 30.6.2017, namely:-

SCHEDULE

s. no. Class of Goods Extent of Exemption Restrictions and Conditions subject to which exemption is granted
1 2 3
    4
1. Blooms and Slabs as specified in category (ii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) Partly, so as to reduce the rate of tax under Section 8 of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) to 2%. When the goods are sold to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) against a declaration in Form 'A' below and fulfills all the conditions mentioned in serial number (2) of the said Form. 

FORM - 'A'

Declaration

(Under C.T.D. Notification No....................... dated..........:............)

1. I, .....:................................... (name of the dealer), .................................... (address), a dealer holding registration certificate no................................... under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), hereby, declare that I have purchased the goods, particulars of which have been given below, from.............................. ........(name and address of the dealer), a dealer holding registration certificate no............................ under the said Act:

Particulars of the goods purchased

Particulars of purchase order/bill/invoice/cash-memo/challan* Description of goods purchased Quantity Value (Rs.)
No. Date
(1) (2) (3) (4) (5)
         
      Total-  

Total value (in figures) Rs. .............(in words) Rs.................................. only.

2. I, further declare that:-

(i) the goods being purchased are for use in my steel rolling mill as raw material in the manufacture of iron and steel specified in category (iv) or (v), or hoops and strips specified in category (vi), or fish plate bars and bearing plate bars specified in category (xiii), of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956);

(ii) the goods manufactured by me shall be sold in Chhattisgarh State or in the course of inter-state trade or commerce or in the course of export out of territory of India; and

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date of purchase of the goods.

Place....................... .........................
Date........................ Signature & seal of the dealer

* Strike out whichever is not applicable.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary