NOTIFICATION No.F-10/28/2007/CT/V(12) -Dated 2nd April 2007

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 registered dealers who purchase "second hand capital goods" as specified inS.No.3 of Schedule III for use as capital goos in the course of business from the provisions of non allowance of rebate of input tax under section 13 of the Act.

2. This notification shall come into force with effect from 1st April, 2007.

By Order and in the name of the Governor of Chhattisgarh