In exercise of the powers conferred by,-
(1) Section 15-B and 72(i)(b) of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), and
(2) Sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956) on the fulfillment of the requirements laid down in sub-section (4) of section 8
the State Government hereby notify that the facility of exemption from payment of tax under the notifications of the repealed Act specified in column (1) of Schedule below shall continue to be availed by the industrial unit subject to the conditions specified in column (2) of the Schedule, in addition to the conditions specified in the said notifications, namely,-
SCHEDULE
(ii) Notification No. A-3-41-81(31)-ST-V dated 29.06.1982
(iii) Notification No. A-3-11-86-ST-V(74) dated 16.10.1986
(iv) Notification No. A-3-27-89-ST-V(15) dated 19.02.1991
(v) Notification No. A-3-1-92-ST-V(56) dated 31.03.1992
(vi) Notification No. A-3-1-92-ST-V(57) dated 31.03.1992
(vii) Notification No. A-3-14-92-ST-V(50) dated 03.06.1993
(viii) Notification No. A-3-24-94-ST-V (108) dated 06.10.1994
(ix) Notification No. A-3-1-95-ST-V(43) dated 06.06.1995
(x) Notification No. A-3-12-95-ST-V(96) dated 07.11.1997
(xi) Notification No. A-3-32-94-ST-V(69) dated 14.09.1998
(ii) The dealer shall incorporate the following statement in the bill, invoice or cash memo issued by him:-
"Goods sold are manufactured by industrial unit holding eligibility certificate under notification No............ dated ...and exempted from payment of tax".
(iii) The dealer shall not be eligible for self assessment as per the provisions of sub-section (2) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).
2. This notification shall come into force with effect from 1st November, 2006.