THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification No.F-10-78-2006-CT-V(67), Dated 31st July, 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 with effect from publication in official gazette exempts the class of goods specified in column (2) of the Schedule below from payment of tax to the extent specified in column (3) subject to the restrictions and condition specified in column (4):

SCHEDULE

S. No.	Class of goods	Extent of Exemption	Restriction and conditions subject to which exemption is granted
(1)	(2)	(3)	(4)
1.	Drugs & medicines, medical equipments / devices, laboratories and blood bank equipments / devices, chemicals and reagents, computer and computer software, Ambulance.	Whole of tax u/s 8	When sold by a dealer registered under the Chhattisgarh Value Added Tax Act to "Indian Red Cross Society, Chhattisgarh State Branch" against a certificate in the appended form for humanitarian cause / free distribution.

APPENDIX

(Under CTD Notification No. F-10-78-2006-CT-V(67), dated 31.7.2006)

I (Name and Designation/Status) ............................ of (Name of the institution) .................. Address ................................ hereby declare that the goods, particulars of which have been given below, have been purchased from (Name and Address of the dealer) ....................... holding registration certificate No........................ under the Chhattisgarh Value Added Tax Act.

I further declare that the purchase of said goods is not for personal use of officers / official.

Particulars of goods purchased

* Particulars of purchase order / bill/ invoice / cash memo / challan		Description of goods purchased.	Quantity	Value in Rs.
No.	Date
(1)	(2)	(3)	(4)	(5)

			Total

Total value (in figures) Rs............................. (in words) Rs. ............................ only.

Place .......................................	.....................................
Date .........................................	Signature of the purchaser with seal and Status.