In exercise of powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely:-

AMENDMENT

In the said rules, in sub-rule (10) of rule 8, after the words, "turnover of cooked food" the words and figure "excluding sweets and namkeen, and 4 percent of his turnover of sweets and namkeen" shall be inserted.

2. This amendment shall be deemed to have come into force from 1^st April, 2006.