THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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NOTIFICATION No. F -10/52/2006/CT/V ( 44) - Dated 28th 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 under the said Act to the extent specified in column (3) subject to restrictions and conditions specified in column (4) with effect from I st April, 2006:-

SCHEDULE

S. No.	Class of goods	Extent of Exemption	Restrictions & conditions
(1)	(2)	(3)	(4)
1	Drugs and Medicines as specified in entry 42 in Part II of Schedule II	Whole of tax under section 8	(1) When the goods specified in column (2) are resold in the Chhattisgarh state and such goods have suffered tax under Chhattisgarh Value Added Tax Act on first point of sale in the State, and (2) No input tax rebate shall be claimed or be allowed on purchase of such goods.

By order and in the name of the Governor of Chhattisgarh