THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F-10/14/2014/CT/V (44) Dated 4th March, 2014

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 makes the following amendment:-

AMENDMENT

1. In Schedule of notification No. F-10-33/2008/CT/V (27) dated 31-03-2008, the related entry of S.No. 1 shall be omitted.

2. In Schedule of notification No. F-10-11/2013/CT/V (16) dated 28-03-2013, the related entry of S.No. 1 shall be omitted.

3. In Schedule of notification No. F-10-11/2013/CT/V (25) dated 30-03-2013, after column (3) the following column (4) shall be added :-

Restrictions and conditions

When such goods are manufactured and sold by a small or medium scale industry situated in Chhattisgarh who is registered under the Chhattisgarh Value Added Tax Act, 2005.

Explanation - (1) for the purpose of this notification small or medium scale industrial unit means such existing unit in which upto 31-03-2014, and industrial unit commencing production on or after 01-042014, upto date of production, total investment in plant & machinery, before depreciation does not exceed Rs. 10 crore.

(2) for the purpose of this notification investment in plant & machinery shall be calculated as per notification no. S.0.1722(E) dated 5 October, 2006 of Ministry of Small Scale Industries, Govt. of India.

4. In the following notifications for the figure "2014" related to period of the notification, the figure "2015" shall be substituted:-

S.No.	Notification No.	Date
(1)	(2)	(3)
1	F-10/28/2006/CT/V ( 16 )	30-03-2006
2	F-10/24/2006/CT/V ( 29 )	12-04-2006
3	F-10/64/2006/CT/V ( 56 )	14-06-2006
4	F-10/27/2008/CT/V ( 19 )	28-03-2008
5	F-10/33/2008/CT/V ( 27 )	31-03-2008
6	F-10/49/2008/CT/V ( 38 )	25-06-2008
7	F-10/64/2008/CT/V ( 53 )	27-09-2008
8	F-10/03/2009/CT/V ( 08 )	27-01-2009
9	F-10/15/2009/CT/V ( 25 )	27-05-2009
10	F-10/26/2010/CT/V ( 29 )	26-03-2010
11	F-10/26/2010/CT/V ( 30 )	26-03-2010
12	F-10/47/2010/CT/V ( 64 )	08-10-2010
13	F-10/23/2011/CT/V ( 23B )	31-03-2011
14	F-10/23/2011/CT/V ( 23C )	31-03-2011
15	F-10/15/2012/CT/V ( 20 )	31-03-2012
16	F-10//2011/CT/V ( 21 )	31-03-2012
17	F-10/10/2013/CT/V ( 12 )	28-03-2013
18	F-10/10/2013/CT/V ( 16 )	28-03-2013
19	F-10/10/2013/CT/V ( 17 )	28-03-2013
20	F-10/11/2013/CT/V ( 25 )	30-03-2013
21	F-10/46/2013/CT/V ( 58 )	29-08-2013

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

(A. P. Tripathi)

Joint Secretary