THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-02/ 2014/ CT/ V ( 02 ) Dated 27th January, 2014

In exercise of the powers conferred by clause (ii) of sub- section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts, the class of dealer as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the act and rules as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely:-

SCHEDULE

S. No.	Class of Dealers	Year	Section/Rule from which exemption granted	Restrictions and conditions
(1)	(2)	(3)	(4)	(5)
1	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose- annual turnover does not exceed Rs. 60 lac	Financial Year 2013-14	Clause (a) of sub-section (2) of section 10	When the dealer specified in column (2) opts for composition in lieu of tax payable upto 31-03-2014
2	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover does not exceed Rs. 60 lac	Financial Year 2013-14	sub rule (10) of rule 8	When the dealer specified in column (2) has paid lump sum amount (composition money) in lieu of tax payable upto 30-04-2014

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary