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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Notification No. F-10/ 101 /2006/CT/V( 95 ) , Dated 31st October, 2006

In exercise of the powers conferred by section 15-B and 72 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2of 2005) the State Government hereby notify that the notifications of the repealed Act given in column (1) of Schedule below shall continue to be in force subject to the conditions specified in column (2) of the schedule, in addition to the conditions specified in the said notifications, namely,-

SCHEDULE

Notifications Conditions
(1) (2)
(i) A-3-41-81-ST-V (25) dated 01-05-1982

(ii) A-3-27-89-ST-V (16) dated 19-02-1991

(iii) A-3-24-94-ST-V (111) dated 06-10-1994

(iv) A-3-(1)-95-ST-V (46) dated 06-06-1995

(v) A-3-70-95-ST-V (107) dated 04-12-1997

(vi) A-3-32-94-ST-V (72) dated 14-09-1998

(vii) F-10-14/2002/CT/V (10) dated 07-02-2002

 

(1) When the goods are sold to a registered dealer holding eligibility certificate of exemption from payment of tax or deferment of tax under any of the notifications issued under the repealed Act by the State Government then the sale shall be made only against declaration without charging and collecting tax and the selling registered dealer shall not refuse to accept declaration furnished by such industrial unit.

(2) The purchasing industrial unit shall purchase the goods only by furnishing the declaration to the selling registered dealer.

2. This notification shall come into force with effect from 1st November, 2006.