CourtMesh

Central Sales Tax Act, 1956 (Adhisuchna Year 2002)

State Notification of Chhattisgarh · 195625,024 characters of text

The enactment

TypeNotification
Year1956
JurisdictionState of Chhattisgarh
MinistryState Government
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Government of Chhattisgarh F jnance, Commercial Tax, Planning, Economic. and Statisti_cs & 20-Point Programme Implementation Department Mantralaya . NOT[FICATION · Raipur, Dated '-3 • ~ · :z O O :2....

No.Fl \ o-15 /200~/CTN( \1t-) 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 sub section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956) , the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from.payment of tax under the said Act,. to the extent specified in column (3) for the period from the date of publication of this Notification in the Official Gazette to 31st March, 2003 subject to the restrictions and conditions specified in column (4) of the said Schedule,-

SCHEDULE s. Class of Extent (No goods " of Restrictions and conditions subject to which exemption is granted.

I 1(1) 2 1 I Alumin I .

1um sheets I and I ~xtrude I Section exemption 3 Partly so as to reduce the rate oftax under sub- 4 When sold by Bharat Aluminium company Ltd., Korba to a Road Transport Company, Corporation or undertaking owned or controlled by I Central Government or a State Government subject to condition that the said company produces before the section assessing authority a declaration in the j (2) ~f appended form duly filled and signed by I I section an authorised . officer of the said 8 to purchasing company, Corporation or 21-. ¼ undertakin .

FORM Declaration (Under C'~"'D Notification No ......... Dated ............. ) ~, (Name and designatio~) ............. of (name of the Road Transport Company/Corporation or undertaking) ......... .

(Address) ................. hereby declare that the aluminium sheets, extruded section particul~s of which are given below, have been purchased on behalf of the said Company/Corporation/undertaking from Mis. Bharat Aluminium Company Limited, Korba registration certificate No ................. and that these goods have been purchased for official use of the said Company /Corporation /Undertaking.

Particulars of goods purchased against declaration Particulars of purchase Description Quantity Value order/bill/invoice/cash memo/ of goods purchased challan No. Date

(1) (2) (3) (4) \6nvu~-!.....

( K.R. Mishra) Deputy Secretary Govemm·ent of Chhattisgarh FINANCE, COMMERCIAL TAX, PLANNING, ECONOMIC AND STATISTICS & 20-POINT PROGRAMME IMPLEMENTATION DEPARTMENT.

MANTRALAYA NOTIFICATION Raipur, dated No. - /F- \ o - I 6. /2002/CTN( I 6 )-Whereas the State Government is satisfied that it is necessary so to do in the public interest. "· Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956), the State Government hereby exempts the class of goods specified in column (2) of the schedule below from payment of tax under the said Act to the extent specified in Column(3), for the period 10.8.2001 to 31.3.2003 subject to the restrictions and conditions specified in Column (4) of the .said schedule ;

SCHEDULE .-------.----------.-------- ~-------------~ S.No. Class of Extent of Goods Exemption i-----t------- I ( 1) (2) (3)

1. Steel Tubes Whole of Tax as specified under section 8(2) in category

(xi) of clause

(iv) of section 14 of the Central Sales Tax Act, 1956 (No.74 of 1956) I

12. SfeeJ Tubes I Whole of Tax as specified under section 8(2) in category

(xi) of clause (iv} of section 14 of the Central Sales tax Act Restrictions and conditions subject to which exemption is granted.

(4) When sold by a dealer registered under the Adhiniyam who proves to the satisfaction of the assessing authority at the time of the assessment that :- the goods were manufactured by him out of such strips, which has been manufactured by a steel rolling mill ,1,1 within the State of Chhattisgarh and · the manufacturing registered dealer produces a declaration form A-2 obtained from the steel rolling mill.

( 1) When sold by a dealer registered under the Adhiniyam and such dealer in support of his claim for exemption in respect of the sale of the said goods furnishes, at the time of his assessment, to the assessing authority a declaration in 1956, (No. 7 4 of 1956 _L t Form A-3 appended to Notification No.F-10-1,poo2/cT/v( \ s ), dated 1~-2-200 :z. issued to him by the dealer manufacturing the said goods or a subsequent selling registered dealer selling such goods in the manner specified in paragraph(2) below.

(2) The registered dealer manufacturing the ,goods specified in column (2) or a registered dealer subsequently selling such goods shall prepare four carbon copies of the said Declaration. The original shall be issued to the purchasing registered dealer, the second and third copy of the declaration shall be sent by him to the appropriate Commercial Tax Officer of the selling/purchasing registered dealer and the fourth copy shall be retained by the registered dealer issuing such declaration. The appropriate Commercial Tax Officer shall file the copy of the Declarations in the assessment case record for the relevant period of the selling / urchasin re istered dealer.

By order and in the name of the Governor of Chhattisgarh ~~ (k.~ M~s,ia.)

...._ '"]) ~ \' \.\. +j- S c. c .h ~ T d.h 6"°' Government of Chhattisgarh FINANCE, COMMERCIAL TAX, PLANNING, ECONOMIC AND STATISTICS & 20-POINT PROGRAMME IMPLEMENTATION DEPARTMENT.

MANTRALAYA NOTIFICATION Raipur, dated ~ ~ • ~ o o ~ Notification No. F - \ o - 16 /::2.002/c T /v, (l 7) - I I ------- Whereas. tt,e State Government is satisfied that it is necessary so to do in the public interest ;

Now, therefore, in exercise of the powers conferred t>y sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1H56), the State Government hereby directs that the tax payable under sub-section (1) of Section 8 of the said Act by any dealer having his place of business in the State of Chhattisgart, in respect of sales by him from any place of business of Steel Tubes as specified in Category (xi) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No.74 of 1956) in the course of inter-State trade or commerce, shall, with effect from the date of Publication of this Notification in Official Gazette, be calculated at the reduced rate of 2 PercenTon his turnover on such sales.

By Order and in the name of the Governor of Chhattisgarh.

t11;w~-) 1 k. R M sJL0 ::DC IJ.. t-d st: C !h~ -h,.'c}- Government of Chhattisgarb FINANCE, COMMERCIAL T\X, PLANNING, ECONOI\ . C AND STATISTICS & 20-POINT PROGR/<.1ME IMPLEMENTATION ·. EPARTMENT.

MANTRALAYA NOTIFICATION.

Raipur, dated 5. :Z • ~002 fication o. F-lo-\Sj,;no-:ijc.r/v (?-o) .

\.'1111ereas, the State Govemm• 1t is satisfied that it is ne,- issary so to do in the die interest ;

Now, therefore, in exercise of ti .e powers conferred Ly s1 ·_ section (5) of Sec'.ion 8 .Jf the Central Sales Tax Ac:, 1956 (No. 74 of 1956), •.·1e State Government h•·reby directs that the tax payc:ole under sub-section (1) ,r Section 8 of the said Act by any dealer having his p:ace of business in the t tc;le of. Chhattisgarh in rupect of sales by him from a1 .y place of business of Ft n Alloys of all kinds in ttie course of inter-State trade ,r commerce, shall, .vith "'feet from the date of Publication of this Notification in Official Gazette to 31 11 March, 2005 be c.1·culated at the reduced rate of 1 Percent on his tumove· on such sales.

By Order o:id in the name of the Governor of Chhattisgarh.

tl,1;u} 'n,--, (K.R.Misra) - Deputy Secretary .,.. Government of Chhattisgarh ' . .

_:' Finance, Commercial Tax, Planning, Economic and Statistics & 20-Point Programme Implementation Departrnent Mantralaya NOTIFICATION Raipur, Dated !2 "1. <" t:> , .2-w 1-- No.F- 1 ol~ /2002/CT0'( s~-:)-ln excercise of powers conferred by secti,Jn 8(5) of Central Sales Tax Act, 1956 (No.74 of 1956) the stat,:.: government hereby makes the the following amendment:- Amendment In tl.<.: Notifications given below for the figures "31-3-2002", the figures "31-3-2003" shall be substituted:- :

S.N . ,. · Notification --Io. & Dat 2 A-3-36-2000; ·ST-V(61);-Date 9.8.2000 A-3-28-2000, ST-V(38), Date 17.4.2000 F-10-332/2001/CT/V(38), Date 10.8.2001 F-10-372/2001/CT/V(Sl), Date 10.9.2001 F-10-385/2001/CT/V(60), Date 29.10.2001 F-10-391/2001/CT/V(65), Date 9.11.2001 F-10-392/2001/CT/V(71), Date 12.11.2001 By order and in the name of the Governor of Chhattisgarh, (K.R.Misra) Deputy Secretary < Government of Chhattisgarh ,1/ Finance, Commercial Tax, Planning, Economic, and Statistics & ., 1, i 20-:Point Programme · Implementation ·r Department _ --· _ Mantralaya - NOTIFICATION . Raipur, Dated ~ ~-- 3, ~"L No.Fl /9 --~/2002/CTN(3S')-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 sub section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956) , the State Government, hereby, exempts the class of goods spetffi°"ed in column (2) of the Schedule below from payment of tax under the said Act, to the extent specified in column (3) for the period from 1st April, 2002 to 31st March, 2003 subject to the res_trictions and _conqitions specified in column ( 4) of the said 11 ' Schedule - · ··· · ' '

SCHEDULE ~ 1 • Class of I Extent of exemption No. goods 1-->-(~l) ___ __,_(__.,_2)__ (3) "

1. Cement Partly so as to reduce the rate of tax under sul:J-section (2) of section 8 to 4%

2. Heavy earth Partly so as to reduce . 'I· i I moving the rate of tax under equipments and \ ,subisection (2) of

3.

machinary section 8 to 4% Steel fabricated Partly so as to reduce goods the rate of tax under sub-section (2) of section 8 to 4% -- - ~I ~ ~- Re-strictions and conditions subject to which exemption is granted.

(4) When manufactured and sold by small scale industries located in Chhattisgarh.

l ..

!' - - ··­- ---1----------"+----- ------ --t---- . --- -~ --

5.

6.

Iron sheets Partly so as to reduce the rate of tax under sub-sect ion (1) of section I to 1 % ------ Steel wire Partly so dS to reduce the rate ,:f tax under · sub-section (1) of I section f; to 2% Thermite flux Partly so as to reduce (Aluminium the rate of tax under powd,er ),. \3/~e.~f.Ji'1 s~b-secti on ( 1) of cables, strip~ · · section r to 2% winding wire, ---- conductors and · extruded · sections made of Aluminium When I manufactured and sold by small scale industries located in Chhattisgarh.

When manufaciured and sold by small scale industrie ~ located in Chhatlisgarh.

>----+----------!--- - --- - --+ - --- - ------;

7. Plywood • Partly so as to reduce When

8. ''i' I ! I I .

' .

'. -!'

the r at~ of tax under manufaclured and sub"'.section (2) of sold by industries I • i seqtion 8 to 4 % located m Chhattisgarh.

Edible oil and ' Partly so as to reduce oil cake the rate of tax under , ,! sub-section ( 1) of ' ;? :P ,;~t -'· section 8 to 2% Ileadymade 1 1 · _ Partly so as to reduce garments ---- the-rat~ 6J tax under sub-section (2) of section 8 to 4% - By order and in name of the Governor of Chhattisgarh, ~I\M.A~ ( K.R. Mishra) Deputy Secretary >- I : .. . " . ·1 90~~~'1nt ,Jf Chhattisgarh · 1 inar. ;e, Co::1merciat Tax, Pla1 .ning, Economiq, and Statistics & 1 20-Po1int_Progt~n1 me ____ lmpl~m~-ntation · Der .rtment :

·Martralaya ' NOTIF1CATION Raipur, Dated 2-~ ~-:-- 2.-00 2-

140.F/ /1 J/ 42/2002/CT/'\_.(f:'3) Whereas, the State Cover:1ment is s~tisfied that ;l is necessary so to do in public , i11tere~t;

Now, tl·-erefore, in exerci:.;e of the powers conferred by sub­ s,:ction (5) of Sectio~ 8 of th~ Central Sales Tax Act, 1956 (No. 74 of 1956), .tht' State :Govemrhe1•t hereby amends this department's Notifi\.:ation Ho. F-l0/29/2002/CT/V(38) dated 27-3-2002 as given bdow:- I Af\.-1ENDMENT I 1 , -: 'l. I~ t~f :~f~~-~Jlle t? 1h~ Notificati,m, in serial No. 8, in 1 c. 1Iuma (3) for word• '''~sub-st ,;t1on (1 )", fle word "sub-section (J)"shall be substituted. , ,[ 2. Above amendment ~-haffbe effective from IA~2002.

·Y order and in nar 1e of the Governor of Chhattisgarh, --~~ ( K.R. Mishra) Deputy Secreta1y ;~ !,, . ,1 Govt· 1ment >f Chhatti garh }~~\!~ ~P,t; ;W~ffi~, 1r·. ~; P~ar .1ing, Ecu i omic, and Stalistics ~ . - , ,1. 29;..J>9i~p·4 : o~ 11e lmpk 1enta~ion ·:lts ,~ I~ ,~ .. 'f 1:, ·J:>:;parµ_n ent . , •· ,___ fv1ar1trtlfaya ; -JOTIF IGA TION ~ --¾~i Raipur, I No.F- 1·1 /43 /200 "/CTJV( ~4-) Wt Government is satisfiec that /i · is neces ated ?.... ~ ~~ 2..Q-D 2- :reas, t~~- State uy so to do in public ' interest;

Now, tL~refore, i1 exercise of the p,nvers conferr,_d by sub section (5) of Section 8 .,f the Central Sal1 ; Tax Act, l 95(, (No. 74 of 1956) , tht: State Gov(·rnmer hereby e~-- · ·mpts the clas~ of goods specified in r.)lumn1 (2) ,·,:-th~ ~ .. ;hedule bc:.•\V from payn. :nt of tax t rder the sa'.J Act, to :i,e ext·nt specifr·,I i,n column (·,)for the period from l st April, _'.002 t l 31st Mc1, ~h, 2003 subj,.:ct to the restrjctions ~.nd condit: ns sp,!cified in <..'.Dlumn (4) oi the said 1S_('1fdule,- -i· .. , f---., s r ....

11~o.

{1 \ :'1',': :11 .. p ', ~. . 1S<(:I lEDUL Classic . Ext~t~J-. 1 '1ie:idctions ~ ••• s-·~fnditions ~bject fo 'good~: exempt1 n wh1ch-exemp:: ... in 1s granted·.-.-_ ..

(2) --(3)_ -+='--- --- (4) ·.• -~~· Iron Partly :,,o W:ien sold by Bhilai St,.:el Plant, and • as to wl.ose desr.:!ches of he goods Steel • reduce t '1e sp, :citied in 1:•, 1lumn (2) i11 the course rate of tax of inter-state :..;aks is more than 30% of under sub- total despatc:Les in the financial year.

section r I) Reduced rate will he applicable on the 1 of sec1 ion quantum of 1.:~spatches over and abovl' \ 8 t~ 2°1;) · !~3C% of total dl'spatchcs ot' the goods : m\!ntioned i1: n,lumn ( 2) in the cmirsl· : of inter-state ;ah:

------·-- ------- 3 order and in n.nne of the crnor 1attisgarh ( K.l Mishra )eput Go:verrunent of Chhattisgarh FINANCE AND PLANNING DEPARTMENT MANTRALAYA NOTIFICATION . . ·,' Raipur, Dated / 7 · 6· 2-~ No. F~ /o - 6 / /2002/CT/V( 70) - Whereas, the State Government is satisfied that it is necessary so to do in the public interest; .

Now, therefore, in exercise of the powers conferred by subsection 8(5) of the ,..,,..

Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby makes the following Amendment ::.

AMENDMENT 1 In the Notifications given . below after the words "the State Government hereby exempts" the words "on the fulfillment of the requirements laid down in subsection (4) by the dealer" shall be inserted.

S.No.

6

(2) lA-3-28-2000-ST-V (38) F-10-391-2001-CT-V(65) F-10-392-2001-CT-V(71) F-10-15-2002-CT-V(14) F-10-16-2002-CT-V(l6) F-10-29-2002-CT-V(38) F-10-43-2002-CT-V(54) Dt The above Amendment shall be deemed to have come into force with effect fro·m ls t June 2002.

By order and in the name o~,the Govern1r of C~attisgarh ~~ -(K. R. Misra) Deputy Secretary Government of Chhattisgarh FINANCE AND PLANNING DEPARTMENT MANTRALAYA NOTIFICATION Raipur, Dated t 7-6 <).o 01:

No. F-_1 o- b t· /2002/CT/V( 7/ ) - Whereas, the State Government is satisfied that it is necessary so to do in the public interest;

Now, therefore, in exercise of th.~. powers conferred by subsection 8(5) of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby mak~~ .the following Amendment :- 1 AMENDMENT In the Notifications given below after the words "the State Government hereby directs that" the words "on the fulfillment of the requirements laid down in subsection (4) by the dealer 11 shall be inserted.

S.No. Notification No. Date

(2) A-13-1-90-ST-V(102) A-5-7-86-ST-V(38) A-3-9-2000-ST-V(40) F-10-372-2001-CT-V(Sl) 5 F-10-385-2001-CT-V(60) 6 F-10-16-2002-CT-V(17) 7 F-10-18-2002-CT-V(20)

(3)

2. The above Amendment shall be deemed to have come into force with effect from 1st June 2002.

By order and in the name of the Governor of Chhattisgarh . . . . ~(M ~:"

. ; · · · (K. R. Misra) Deputy Secretary Governn1ent of Chhattisgarh INANC MANTRALAYA NOTIFICATION Raipur, Dated / 7 · 6· 2-002._ No. F- {o - 6) /2002/CT/V( 72.) - Whereas, the State Government is satisfied that it is necessary so to do in th_e public interest;

Now, therefore, in exercise of U1e powers conferred by:-

(i) Section 17 of U1e Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No. 5 of 1995), and

(ii) Section 8(5) of the Central Sales Tax Act, 1956 (No.74 of 1956) the State Governme~t hereby makes U1e following amendments in this Department Notifications specified in column (2) of the Schedule below to the extent specified and in U1e manner specified in column (3} of U1e Schedule:- S.No 6 8 2 {2) Notification SC IEDUl Amendments 3) -

Explanation after U1e Schedule be omitted

Explanation after U1e Schedule be omitted

Explanation after U1e Schedule be omitted :xplanalion-2 to para-2 be omitted .08), Ex anation lo para-10 be omitted E. pl1 n, lion to sub1h rn- of pt . a- be omilted .ExplanaLiou Lo · c ra- l mnflted

Explanation to para-8 be omitted The almve Amendment shall l>c deen from 1st June 2002.

lo ave come into f on:e wilh effect Bv order 1 the name of ti ~<..,{~/ (K. R. CV1isra) Deputy Secretary GOVERNMENT OF CI-IHA TTISGARH FINANCE AND PLANNING DEPARTMENT MANTRALAYA DAU KAL YAN SINGH BHA WAN, RAIPUR NOTIFICATION Raiput; Dated ( G 7 '2-e>o':2- No. F.10/15/2002/CTN( 8'2..) - Whereas, the State government is satisfied that it is necessary so to do in public interest; Now, therefore, in exercise of the powers confen-ed by sub s~ction (5) ~f section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby makes following amendment in this department's notification No. F-10-15/2002/CT/V( 14 ), dated 08/02/2002 namely :- AMENDMENT

1. In the schedule to the Notification in column 3 following entry shall be substituted :- "Pa11ly so as to reduce the rate of tax to 2 percent under sub section (2) of section'8" - Above amendment shall be effective from -or/ o? /z.. 002 By order and in the name of the Governor of Chhattisgarh, t~~ (K.R. Misra) ' Deputy Secretary Governmentof Chhattisgarh inance and Planning Department Mantralava ,;

NOTIFICATION Raipur, Dated ! ) - 7 - 2-()02- 1' 10-lS- /2002 /CT/V(S3 )-Whereas, the State (jovernment is satisfied that it is necessarv so to do in public interest· ' NO\\'. therefore, in exercise of the powers conferred by sub section (5) of Section 8 of the· Central Sales Tax Act, 1956 (No. 74 of 1956) , the State Government herebv , 1) rescinds this department's Notification No. r : 0- : 5/2002/CT/V(82) dt.16.7.2002 with effect from 1.7.2002.

(2) exempts the class of goods specified in column (2) of the Schedule belov,· from payment of tax under the said Act, to the ~xtent specified·in column (3) for the period from .st July, 2002 to 31st March, 2003 subject to the · re;;trictions and conditions ;pecified in column (4) of the said Schedule,- Class of '\Jo. goods

(2) All products of Aluminium­ primary and secondary SC_H_E_D_U_L_E_· --·--·'''·_,_h '----........ r Restrictio11s and Extent of exemption_ (3, Partly so as to reduce the rate of tax under sub-section ( 1) of section 8 to 2% conditions subject to which exemption is granted.

t .l \ When manufactured and sold bv Bharat ~· Aluminium Co.

Ltd. Korba y ordc and in name of the Go ernor ot 1hattisgarh ;

t: "-N"v X K.R Mishra) )eput Secretar Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION .. ~: '"'\', Raipur, Dated 2 3· 7· ~002 No.F- lo- 67 /2002/CTN( 84- )-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 sub section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby directs that the tax payable under sub-section ( 1) of Section 8 of the said Act~ by any dealer having his place of business in the state of Chhattisgarh in respect of sales of cereals and whole pulses, by him from any such place of business in the course of interstate trade or commerce, shall, ,vith effect from the date of publication in the official Gazette to

31.3.2003, be calculated at the rate of two percent on his turnover of such sales.

By order and in name of the Governor of Chhattisgarh, Lw~ ( K.R. Mishra) Deputy Secretary Government of Chhattisgarh , Finance and Planning Department Mantral~1a No· ;· i :-:ICAJ'ION Raipur, Dated 7 ...... 8- 7-DO~ No. F- ( o - 7 ')_ /2002/CT IV ( 9 / )-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 sub s cun~~...., .... ___ .... · · · t .. · ..... ~ .... •!..• .... .-.. ...... ... ,, . ..... "' .... &~.!.-.), 1956 (No. 74 of 1956 ), the State Go\'ernmcnt hereby directs that the tax payable under sub-scctio. - ' · the said Act, by· any d~alcr having his place of business in the state of Chhattisgarh in respect of sa I es of tffllllJn'.1Q3;\ng!!rJ:oadlconS:tt11~.DJeml!f.m_~alJhaiidlia a · · i b · him frorn any such place of business in the course of interstate trade or commerce, shall, \vith effect frop, the date of 'publication in th~ official Gazette to 31 .3.2003, be calculated at the rate of ... · - ·· ·, on his' turnover of such sales.

By order and in nam~ of th~ Governor of Chhattisgarh, ~~ ( K.R. Misra) Deputy Secretar:

Government of C~attisgarh Finance and Planning Department Mantralaya NOTIFICATION Raipur, Dated. 2' - )S - ~L No.Fl (o- ts- /2002/CTN( ci·2.) Whereas,· the State ;Qovemm~n~ is satisfied that. it is necessary so to do in public interest;

. Now, therefore, in exercise of the·· powers conferred by sub­ section (5) of Section 8 of the Central Sales Tax Act, .1956 (No. 74 of 1956), the State Government hereby amends this· department's N'otification.No. F-10-15/2002/CTN(83) dated 17-7-2002 as given below:- AMENDMENT ..... o;

_. '" • I ·· ···- .,- . ·In the .. Notification, for words ·arid •figures. ''.1st July,

2002. to 31st March, 2003", the word and figures "1.6.2002 to

31.3.2003"shall be substituted. ' By order and in name of the Governor of Chhattisgarh, ·., ~~- ( K.R. Misra) Deputy Secretary No Government of Chhattisgarh Fin,apce and Planning D~partment · Mantralaya NOTIFICATION Io - 5S- 12002/CTN( \ 17 Raipur, Datetj 2--~, 12..., 02- Whereas, the State Government is satisfied that it is necessary so to do in public interest; - Now, therefore, in exercise, of powers conferred by sub section (5) of Section 8 of the Central Sales Act, 1956 (No. 74 of 1956), the State Government hereby, on the fulfillment of the requirements laid down in subsection ( 4 ), exempts the class of goods speci tied in column (2) of the Schedule below from payment of tax under the said Act, to the extent - \ - specified in column (3)/for·the period from 1st J~n4ary, 2003 to 3.lst \ 1arch, 2003 :- 1 S. No.

_11)

SCHEDULE Class of goods • Extentof Exemption __ _ : I ~ ! (2) . (3) Ingots, as specified -- Partly, sO·as to reduce the rate of tax to ':

in category (iiJ of l % clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 o.f 1956) By order and in the name of the Governor of Chhattisgarh.

l~w~) -----------(K. R.Misra) Deputy secretary Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION No. f. to 2-'j 12002/CTN( ~ Raipur, Dated 3 i- :2. o 2 Whereas, the State Government is satisfied that it is necessary so to do in public interest;

Now, therefore, in exercise of powers conferred by sub-section (5) of Section 8 of Central Sales Tax Act, , 1956 (No. 74 of 1956), the State Government hereby makes th~ tollowi"ng amendmentin the Notification No:

f /10:-29/2002fCT(V (38), datec, 27-03-2002, from the.date of publication in gazette :- A'MENDMENT . l .

: ..

In the said notification, - · , : • . . 1

1. For the present e'nt:Y in: ~olumn:(2) at serial ~;~hj~er 6, the following entry shall by subsqtuted: - :

Thennite Flux (Alu.minium Powder),· Wires, ¢ab1es .. Strips, \Vinding \Vire, Foil, Conductors and extrud~d sections made ofAluminium.

By order and in the name of' the Governor of Chhattisgarh ' ,· ' ' ' , .. .. . ' - :: · ~\.,~,~ :: (K:R.Misra) Deputy secretary Subject-Central Sales Tax Adhisuchna No. 14-08.02.2002 Subject-Central Sales Tax Adhisuchna No. 16-12.02.2002 Subject-Central Sales Tax Adhisuchna No. 17-12.02.2002 Subject-Central Sales Tax Adhisuchna No. 20-15.02.2002 Subject-Central Sales Tax Adhisuchna No. 35-27.03.2002 Subject-Central Sales Tax Adhisuchna No. 38-27.03.2002 Subject-Central Sales Tax Adhisuchna No. 53-02.05.2002 Subject-Central Sales Tax Adhisuchna No. 54-02.05.2002 Subject-Central Sales Tax Adhisuchna No. 70-17.06.2002 Subject-Central Sales Tax Adhisuchna No. 71-17.06.2002 Subject-Central Sales Tax Adhisuchna No. 72-17.06.2002 Subject-Central Sales Tax Adhisuchna No. 82-16.07.2002 Subject-Central Sales Tax Adhisuchna No. 83-17.07.2002 Subject-Central Sales Tax Adhisuchna No. 84-23.07.2002 Subject-Central Sales Tax Adhisuchna No. 91-07.08.2002 Subject-Central Sales Tax Adhisuchna No. 92-21.08.2002 Subject-Central Sales Tax Adhisuchna No. 117-28.12.2002 Subject-Central Sales Tax Adhisuchna No. 119-31.12.2002

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? Central Sales Tax Act, 1956 (Adhisuchna Year 2002) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.