THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/ 43 /2010/CT/V ( 60 ) Dated 12th August, 2010

In exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), the State Government hereby exempts the class of dealers specified in column (1) of the Schedule below from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (2), subject to the restriction and conditions specified in column (4) of the said Schedule:-

SCHEDULE

Class of dealers	Rule from the operation of which exemption is granted	Period, which exemption is available	Restrictions and conditions subject to which exemption is granted
(1)	(2)	(3)	(4)
Dealer registered under the State Act, whose annual gross turnover exceed rupees forty lac.	Clause (a) of sub-rule (2) of rule 20	Up to 90 days from the quarter end of the first quarterly return for the financial year 2010-11	If the dealers specified in column (1), deposits, payable tax amount of the first quarter for the financial year 2010-11, within 30 days from the quarter end.

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

(V.K. Rai)

Deputy Secretary