THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-58/ 2014/ CT/ V ( 60 ) Dated 30th May, 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 exempts the class of goods specified in column (2) from payment of tax under the said Act to the extent specified in column (3), subject to restriction and conditions specified in column (4) of the schedule below for the period from 01-06-2014 to 31-03-2015:-

SCHEDULE

S. No.	Class of goods	Extent of exemption	Restriction and conditions
(1)	(2)	(3)	(4)
1	Steel bars (excluding in coil form) as specified in category (iv) and steel structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 0f 1956).	Partly so as to reduce the rate of tax to 3%	(1) When such goods are sold by dealer registered under the Chhattisgarh Value Added Tax Act, 2005, which has been manufactured in his small or medium scale industrial unit situated in Chhattisgarh. Explanation:- (i) for the purpose of this notification small or medium scale industrial unit means, such existing unit, whose total capital investment, in plant and machinery, does not exceed Rs. 10 crore, before depreciation, upto dated 31-03-2014 and industrial unit commencing production on or after 01-04-2014, up to date of commercial production, (ii) for the purpose of this notification investment in plant & machinery shall be calculated as per notification no. S.O. 1722(E) dated 5th October, 2006 of Ministry of Small Scale Industries, Govt. of India. (2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-I from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return.
2	Steel bars (excluding in coil form) as specified in category (iv) and steel structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 0f 1956).	Partly so as to reduce the rate of tax to 4%	(1) When such goods are sold by dealer registered under the Chhattisgarh Value Added Tax Act, 2005, who has manufactured such goods in his industrial unit other than mentioned in (1) above situated in Chhattisgarh. (2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-II from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return.

FORM-I

Declaration

(Under CTD Notification No ........Dated.......................)

I, (Name of the Dealer) ............................................holding registration certificate No. (TIN) ..........................under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below sold by me to (Name of the purchasing dealer) Shri /M/s........................................ .......................................... of ................................................ holding registration certificate No. (TIN) ......................................Under the Chhattisgarh

Value Added Tax Act, 2005.

have been manufactured by me in my own industrial unit, situated in the state of Chhattisgarh and tax has been charged @3 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods,

have been purchased by me, from a registered dealer who had purchased them from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh.

Particulars of goods sold on declaration

Particulars of *bill/invoice/cash memo/challan of the selling dealer	Description of the goods	Name and address of the dealer who manufactured the goods in his own industrial unit	Quantity	Value (Rs.)
1	2	3	4	5

		Total

Date....................	................................
Place...................	Signature of the selling dealer with seal

FORM-II

Declaration

(Under CTD Notification No ........Dated .......................)

I, (Name of the Dealer) .......................................holding registration certificate No. (TIN) ..........................under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below

sold by me to (Name of the purchasing dealer) Shri/M/s..................................... ............................................. of ................................................ holding registration certificate No. (TIN) ......................................Under the Chhattisgarh

Value Added Tax Act, 2005.

have been manufactured by me in my own industrial unit situated in the state of Chhattisgarh, and tax has been charged @4 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods.

have been purchased by me, from a registered dealer who had purchased from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh.

Particulars of goods sold on declaration

Particulars of *bill/invoice/cash memo/challan of the selling dealer	Description of the goods	Name and address of the dealer who manufactured the goods in his own industrial unit	Quantity	Value (Rs.)
1	2	3	4	5

		Total	4	5

Date....................	................................
Place...................	Signature of the selling dealer

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary