The Chhattisgarh Value Added Tax Rules, 2006.
CHAPTER - III

Body 5. Limit of turnover under sub-section (1) of section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 9-

(1) For the purpose of sub-section (1) of section 4, the limit shall be,-

(a)	in relation to a dealer who imports goods into the State of value not less than rupees one lac in any year	-	Rupees two lac.
(b)	in relation to a dealer who manufactures within the State any goods of value not less than rupees one lac in any year	-	Rupees two lac.
(c)	in relation to a dealer not falling in clauses (a) and (b)	-	Rupees twenty lac.

(2) For the purpose of clause (b) of sub-section (2) of section 9 the limit shall be rupees five lac.