THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Notification No. F-10/ 101 /2006/CT/V/( 97 ) , Dated 31st October, 2006

In exercise of the powers conferred by,-

(1) Section 15-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 exempts from payment of tax under section 8 of the Chhattisgarh Value Added Tax Act and under the Central Sales Tax Act, the class of goods specified in column (1) of schedule below, to the extent specified in column (2) and subject to the conditions specified in column (3) of the schedule, in addition to the conditions specified in the said notifications, namely,-

SCHEDULE

Class of goods

Extent of exemption

Conditions of exemption

(1)

(2)

(3)

Goods manufactured by a registered dealer holding an eligibility certificate under any of the following notifications of the repealed Act-

(i) Notification No. A-3-41-81(35)-ST-V dated 23.10.1981

(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

Sale price of such goods at the hands of the registered dealer from whom the goods have been purchased shall be deducted from the sale price of such goods.

(i) The selling dealer shall be entitled to charge and collect tax only on the value addition on the sale of goods so purchased.

(ii) The selling 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 ..."

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