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-

"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).

The assessing officer at the time of making .the assessment shall remit the tax liability shown by such dealer after verification."

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