DEMO|

THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification NO.F-10--03-2009-CT-V(08), Dated 27th January, 2009

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 the date of publication in official gazette to 30.06.2017 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 conditions 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 Diesel, Petrol, Aviation turbine fuel and Kerosene oil sold through PDS, as specified in Part III of Schedule II Whole of tax u/s.8 When the goods are sold by any one of the public sector oil companies to another such company and tax shall be payable by the purchaser company on sale of such goods.