THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - SCHEDULE
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SCHEDULE - III

S. No.	Description of goods
(1)	(2)
1.	Petrol, diesel, aviation turbine fuel, natural gas, kerosene, liquefied petroleum gas and compressed natural gas.
2.	Capital expenditure on land and civil construction for use in manufacture or trade, including office building and other related constructions.
3.	Second hand capital goods.
4.	Furniture and Fixtures including air conditioners and refrigerators.
5.	Motor cars, two wheelers, parts and accessories thereof.
6.	Capital goods used in generation of energy / power including captive power plant.
7.	Capital goods used in manufacture, providing service or trading activities not liable to tax under the Act.
8.	Such other goods, as may be notified by the State Government.
	(i) Coal and coke in all its forms, but excluding charcoal, used in generation of energy /power including captive power plant.
	(ii) Omitted w.e.f. 01-09-2013