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 Small Enterprise (as defined in the Micro, Small and Medium Enterprises Development Act, 2006) from the provision of sub-rule (2) of rule 35 under the Chhattisgarh Value Added Tax Rule, 2006 for the period from 01-04-2009 to 31-03-2012.

By order and in the name of the Governor of Chhattisgarh,