THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION NO. F-10/11/2007/CT/V(50)., Dated 12th September, 2008

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 (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) for the period from the Date of issue of this notification:

SCHEDULE

S. No.

Class of goods

Extent of exemption

Restriction and conditions subject to which exemption is granted

(1)

(2)

(3)

(4)

(1)

Spong iron as specified in category (i) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No.74 of 1956)

Partly so as to reduce the rate of tax under Section 8 to 2%

When the goods are sold to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 against a declaration in the appended Form -'A' to the effect that:

(i) the goods being purchased are for use as raw material in own manufacturing unit in the manufacture of Ingot or Billet specified in category (ii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No.74 of 1956)

(ii) the manufactured goods shall be sold in the Chhattisgarh State or in the course of Inter-State trade or commerce or in the course of export out of territory of India.

(iii) the purchased goods are specified as raw material in the registration certificate and the registration certificate was in force on the date of purchase of the goods.

FORM - A

Declaration

Under C.T.D. Notification No. F-10/11/2007/CT/V(50) Dated 12.9.2008

I ............................................................ (Name of the dealer) ....................................... (address), a dealer holding registration certificate No. ................................................ under the Chhattisgarh Value Added Tax Act, 2005, hereby declare that I have purchased the goods, particulars of which have been given below from ............................................................ (Name and Address of the dealer) holding registration certificate No. ........................................... under the said Adhiniyam.

2. I, Further declare that:

(i) the goods being purchased by me are for use as raw material in own manufacturing unit in the manufacture of Ingot or Billet specified in category (ii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No.74 of 1956).

(ii) the goods manufactured by me shall be sold in the Chhattisgarh State or in the course of Inter-State trade or commerce or in the course of export out of territory of India.

(iii) the purchased goods are specified as raw material in the registration certificate and the registration certificate was in force on the date of purchase of the goods.

Particulars of goods purchased

Particulars of purchase order/Bill/Invoice/Cash memo/Challan*		Description of goods purchased	Quantity	Value (Rs.)
(1)	(2)	(3)	(4)	(5)

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

Place
Date
	Signature of the purchaser with seal and Status.

* strike out whichever is not applicable.