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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter IV - Levy of tax

Body 8. Levy of tax

(1) There shall be levied on goods specified in Schedule, a tax at the rate mentioned in the corresponding entry in column (3) thereof, and such tax shall be levied on the taxable turnover of a dealer liable to pay tax under the Act.

(2) Notwithstanding anything contained in sub-section (1), on the sale of goods specified in serial number 1 and 2 of Schedule, there may be levied a rate of tax under sub-section (1) and a specific amount per litre as may be notified by the State Government, from time to time.