THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/15/2012/CT/V (21) Dated 31st March, 2012

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) from 01-04-2012 to 31-03-2016:-

SCHEDULE

S.No.

Class of goods

Extent of Exemption

Restrictions and conditions

(1)

(2)

(3)

(4)

Iron and steel as specified in categories (ii), (vi) and (xvi) of clause 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 declaration form to the (iv) of section 14 effect that:-

(i) the goods being purchased are for use, in own unit, in the manufacture of the steel of tube and pipe.

(ii) the manufactured goods shall be sold in the course of inter-state trade or commerce or in the course of export outside the territory of India.

DECLARATION

(Under C.T.D. Notification No.......................Dated)

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) a dealer holding registration certificate No................... under the said adhiniyam.

2. I, further declare that :-

(i) the goods being purchased are for use, in own unit, in the manufacture of the steel tube and pipe.

(ii) the manufactured goods shall be sold in the course of inter-state trade or commerce or in the course of export outside the territory of India.

Particulars of goods purchased

Particulars of purchase bill/invoice cash memo challan		Description of goods purchased	Quantity	Value (Rs.)
No.	Date	Description of goods purchased	Quantity	Value (Rs.)
(1)	(2)	(3)	(4)	(5)

Total Value (in figures) Rs....................... (in words) Rs......................... ..................only.

Place.......................

Place.......................	........................
Date..................	Signature & Seal of the dealer

* Strike out whichever is not applicable.

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

(Xavier Tigga)

Joint Secretary