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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/64/2006/CT/V(56)., Dated 14th June, 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 (1) subject to the restrictions and conditions specified in column (2) for the period from 1st April, 2006 to 30.06.2017 from payment of tax under section 9 of the said Act :-

SCHEDULE

Class of goods Restrictions and conditions subject to which exemption is granted
Oil seeds as specified in section 14 (vi) of the Central Sales Tax Act, 1956 When oil seeds are used as raw material by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) in the manufacture in the solvent plant within the state and manufactured goods are sold in the state of Chhattisgarh or in the course of inter-state trade or commerce or in the course of export out of the territory of India.