THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/ 38 /2010/CT/V ( 54 ) Dated 29th June, 2010

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 dealers specified in column (1) of the Schedule below from the operation of the provisions of the section specified in column (2), subject to the restrictions and conditions specified in column (3) of the said Act:-

SCHEDULE

Name of dealer

Section (s) from the operation of which exemption is granted

Restrictions and conditions, subject to which exemption is granted

(1)

(2)

(3)

(i) Chhattisgarh State Power Generation Company Ltd.

(ii) Chhattisgarh State Power Distribution Company Ltd.

(iii) Chhattisgarh State Power Transmission Company Ltd.

Clause (b) of sub-section (2) of Section 16.

If the dealers specified in column (1) obtaining registration, from appropriate authority, under section 16 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) on or before 31st March, 2009 or within 90 days from the date of transfer of the business of M/s. Chhattisgarh State Electricity Board, which they are transferee, as required provision of sub-section (1) of section 30 of the said Act.

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