The Chhattisgarh Value Added Tax (Amendment) Act, 2013.

CHHATTISGARH ACT (No. 28 of 2013)

An Act further to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).

Be it enacted by the Chhattisgarh Legislature in the Sixty-fourth Year of the Republic of India, as follows:-

1. Short title and commencement.

(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2013.

(2) It shall come into force from the date of its publication in Official Gazette.

2. Amendment of Schedule-I

For the Entry of Serial No. 25 of Schedule-I of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), (hereinafter referred to as the Principal Act), the following shall be substituted, namely:-

"Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No. 2 of 1915), other than-

(i) Medicinal and Toilet preparations specified in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955), and

(ii) Foreign and Indian-made foreign liquor sold through dealer holding F.L.-10 license."

3. Amendment of ScheduIe-II.

After Entry No. 6 of Part-III of Schedule-II of the Principal Act, the following serial number and entries relating thereto shall be added, namely: