In exercise of power conferred by section 15-B and 72(i)(b) of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) the State Government hereby makes following amendment:-

AMENDMENT

(i) In notification No: A-3-41-81(35)-ST-V dated 23.10.1981 after paragraph 1,as paragraph 1-A

(ii) In notification No. A-3-41-81(31)-ST-V dated 29.06.1982 after paragraph 1, as paragraph 1-A

(iii) In notification No. A-3-11-86-ST -V(74) dated 16.10.1986 after paragraph 1, as paragraph 1-A

(iv) In notification No. A-3-1-92-ST-V(56) dated 31.03.1992 after paragraph 1, as paragraph l-A

(v) In notification No. A-3-1-92-ST-V(57) dated 31.03.1992 after paragraph 1, as paragraph 1-A

(vi) In notification N9. A-3-24-94-ST-V(108) dated 06.10.1994 after paragraph 1, as paragraph 1-A

(vii) In notification No. A-3-1-95-ST-V(43) dated 06.06.1995 after paragraph 1, as paragraph 1- A

(viii) In notification No. A-3-12-95-ST -V(96) dated 07.11.1997 after paragraph I, as paragraph 1-A

(ix) In notification No. A-3-32-94-ST-V(69) dated 14.09.1998 after paragraph 1, as paragraph 1-A

(x) In notification No. A-3-27-89-ST-V(15) dated 19.02.1991 after paragraph 1, as paragraph 2

(xi) In notification No. A-3-14-92-ST-V(50) dated 03.06.1993 after paragraph 2, as paragraph 2-A

the following paragraph shall be added-

The sale of goods to a registered dealer holding eligibility certificate of exemption from payment of tax or deferment of tax under any of the notifications issued under the repealed Act by the State Government, shall be against declaration without charging and collecting tax and the purchasing industrial unit shall purchase the goods by furnishing the declaration to the selling registered dealer.

When the goods manufactured by an industrial unit holding eligibility certificate of exemption from payment of tax are purchased and tax has been charged separately in the sale bill or invoice issued by the industrial unit, the purchasing registered dealer shall be entitled to input tax rebate on purchase of such goods to the following extent -

(i) If such goods are re-sold in the State of Chhattisgarh or in the course of inter state trade or commerce, then at the rate of tax charged on purchase of such goods or at the rate of tax or Central Sales Tax payable on sale of such goods, whichever is lower.

(ii) If the goods so purchased are used or consumed in the process of manufacture by an industrial unit other than a unit holding eligibility certificate of exemption from payment of tax, then at the rate of tax charged on purchase of such goods or the rate of tax or Central Sales Tax payable on the sale of manufactured goods, whichever is lower.

(iii) No input tax rebate shall be allowed if the goods so purchased are used or consumed in the process of manufacture by an industrial unit holding eligibility certificate of exemption from payment of tax.

"Such dealer who holds eligibility certificate under this notification shall be entitled to collect tax on the sale price of goods manufactured by him in the industrial unit for which eligibility, certificate has been granted.

Such dealer shall furnish returns to the appropriate Commercial Tax Officer as per the provisions of section 19 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) and show the tax liability in the returns but shall not deposit the tax. Such dealer shall not be eligible for self assessment as per the provisions of sub-section (2) of section 21 of the Chhattisgarh Value Added Tax Act (No.2 of 2005).

This amendment shall be deemed to have come in force from 1st day of April 2006.

By order and in the name of the Governor of Chhattisgarh