Chhattisgarh Value Added Tax (Amendment) Act, 2007

Chhattisgarh Act

No. 11 of 2007

An Act to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).

Be it enacted by the Chhattisgarh Legislature in the Fifty-eighth year of the Republic of India as follows:

1. Short title and commencement

(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2007.

(2) It shall come into force from the date of its publication in the Official Gazette.

2. Amendment of Section 2

In Section 2 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) (hereinafter referred to as the Principal Act),-

Explanation (iii) in clause (t) shall be omitted.

3. Amendment of Schedule I

In Schedule I of the Principal Act, the entry relating to serial No. 52 shall be omitted.

4. Repeal

Chhattisgarh Value Added Tax (Amendment) Ordinance, 2007 (No. 2 of 2007) is hereby repealed.

Published in Chhattisgarh Rajpatra dated 29th August, 2007