THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-40/ 2014/ CT/ V ( 36 ) Dated 4th March, 2014

In exercise of powers conferred by the provisions of 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 conditions specified in column (4) for the period from 1-4-2014 to 31-3-2016 :-

Schedule

S.No.

Class of goods

Extent of exemption

Restrictions and conditions subject to which exemption is granted

(1)

(2)

(3)

(4)

Pig Iron, steel scrap, Iron ore pellet and Ferro alloys

Partly so as to reduce the rate of tax under section 8 to 2 percent

(a) When the goods specified in column (2) are sold by a dealer registered under Chhattisgarh Value Added Tax Act, 2005, to another such dealer, for use as raw material in manufacture of Iron and steel in his own unit in the State, against a declaration in the appended "Form-A",

(b) the manufactured goods are sold within the State or in course of inter- state trade or commerce or in the course of export of out of the territory of India, and,

(c) the goods specified in column (2) are mentioned as raw material in his registration certificate and the certificate was in force on the date of such purchase.

2 When the goods specified in column 2 are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) to another such dealer against a declaration in the appended "FormA", who shall resale such goods against a declaration in the appended "Form-A", to another dealer for use by him as raw material in manufacture of iron and steel

DECLARATION

"Form-A"

(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 Act.

I further declare that:-

(i) the goods being purchased are for use as raw material in the manufacture of iron and steel in my industrial unit in the State,

(ii) the goods being manufactured by me shall be sold in the Chhattisgarh State or in the course of interstate trade or commerce or in the course of export out of the territory of India.

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date purchase of the goods.

*the goods being purchased shall be sold against a declaration specified in this Notification to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 for use as raw material in his Iron and steel manufacturing unit.

PARTICULARS OF GOODS PURCHASED

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

Total value (in figures) Rs. ...............................(in words) Rs................................

Place----------------

Date-----------------

Signature & Seal of the dealer

strike out whichever is not applicable.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary