Whereas, the State Government is satisfied that it is necessary so to do in public interest;

Now, therefore, 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 dealers dealing exclusively in tax-free goods under both the Chhattisgarh Value Added Tax Act, 2005 and Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 from the provision of sub-section (1) of section 4 of the Chhattisgarh Value Added Tax Act, 2005.

2. This notification shall take effect from 01.04.2014.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary