THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body NOTIFICATION NO. F-10/24/2006/CT/V(29)., Dated 12th April, 2006

In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 ( No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax to the extent specified in column (3), subject to the restrictions and condition specified in column (4) for the period from 1st April, 2006 to 30-06-2017 :-

SCHEDULE

S. No.	Class of goods	Extent of exemption	Restriction and conditions subject to which exemption is granted
(1)	(2)	(3)	(4)
(1)	Paddy	Whole of tax u/s. 9	When paddy is used as raw material in the manufacture of poha, murmura or lai.
(2)	Paddy	Whole of tax u/s. 9	When paddy is used as raw material in the manufacture of rice and finish goods is sold in the course of inter-state trade or commerce or in the course of export out of the territory of India.
(3)	Paddy	Whole of tax u/s. 8	When paddy is sold by a dealer registered under the Act to another such dealer against a declaration in the appended form to the effect that- (a) Paddy shall be used as raw material in the manufacture of poha, murmura or lai, or (b) paddy shall be used as raw material in the manufacture of rice and finish goods shall be sold in the course of inter-state trade or commerce or in the course of export out of the territory of India.

APPENDIX

Declaration

Under C.T.D. Notification No. ....................

Dated .................

I ............................................................ (Name of the dealer) ....................................... (address), a dealer holding registration certificate No. ................................................ Under the Chhattisgarh Value Added Tax Act, 2005, hereby declare that I have purchased paddy, particulars of which have been given below from ............................................................ (Name and Address of the dealer) holding registration certificate No. ........................................... Under the said Act.

2. Further declare taht the said paddy shall be used by me

* as raw material in the manufacture of poha / murmura / lai.

* as raw material in the manufacture of rice and finish goods shall be sold in the course of inter-state or commerce or in the course of export out of the territory of India.

Particulars of purchase

Particulars of Bill/Invoice/Cash memo/Challan		Description of goods purchased	Quantity	Value (Rs.)
(1)	(2)	(3)	(4)	(5)

Total value (in figures) Rs. ........................ (in words) Rs. ............................................ Only.

Place
Date
	Signature of the purchaser with seal and Status.

* strike out whichever is not applicable.