CourtMesh

Central Sales Tax Act, 1956 (Adhisuchna Year 2006)

State Notification of Chhattisgarh · 195628,340 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 c:hhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya ' Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Da.ted I 0/02/2006 No. F-10/ I 6 /2006/CT/V ( 8 ) - In exercise of the powers confe1Ted by subsection (5) of section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Governm(!nt hereby makes the following amendments in this department Notification No.

F-10/392/2001/CT/V (71 ), dated 12.11.2001, namely, - AMENDMENT r,. In the Schedule to the said notification

(i). In column (2) against serial No the words "other than rounds or rods in coil form" shall be omitted.

(ii). In column (2) aga. inst seria.1 No·. 2 the words l'other than rounqs or rods in ' I coil form" shall be omitted. '

(iii). In column (2) against serial No. 3 the words "other than rounds or rods in coil form" shall be omitted

2. These amendments shall be deemed to have come into force with effect from

01.04.2005.

By order and in the name of the Governor of Chhattisgarh lc-J,0,-A '>rv--Z. _ (K.R. Misra) Joint secretary tkdh-P I~ ~II tf--1 ~ ~ 41GI--II ftj·~1~1 (qlfill~cf> cf)x ftj~1~1) 'f?llcl,q G@> cb~IDI ~ 1=fcf=f, xl~9,'< ~ . ~ 31/03/2006 w+ficn "C[Q)-10/ 32/2006/'qlq)/-qr'cJ ( 22 ) - ~ ~ m cITT <-16 fP-llEJH "ITT 1TT:;

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~ 31/03/0 6 cITT ~ ~ \/l'v44lc1 cf; ~ ~-~ &RT !.lcf>l~ld fcITTlT vfffiT t I 'i:Pmlfl'I~ c5 xb,ll4lc1 * ~ ~ cT2lT 3ll~~llj{ll-', Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) l\1antralaya Dau Kalyan Singh Bhawan, Raipur NOTUi'ICATION Raipur, Dated 31/03/2006 No. P-10/ 3 2 /2006/CT/V ( 22 ) - Whereas, the Stale 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 specified in column (2)' of the Schedule below from payment of tax under the said /\ct, to the extent specified in column (3) fo r the period from l st April, 2006 to 31st March, 2007 subject to the restrictions and conditions spec ified in column (4) of the sa id Schedule, -

SCHEDULE S. Class of goods Extent of Exemption Restrictions amt No. conditions subject to which exemption is granted (I) (2) (3) (4) I. Sheets and circles of brass, Partly so as to reduce the copper and kansa and sheets rate of tax to I percent and circles manulaclured out of aluminium scrnp

2. Jute bags Partly so as lo reduce the rate of tnx. lo I percent

3. Iron sl1eets Partly so as to reduce the rate of tnx to I percent >--

4. Tlicnnite flu x (/\.luminium Partly so as to reduce the powder) wires. cables. strips. rnte of tax lo 2 percent ,vinding wire, ro il , conductors and extruded sec tions made of aluminium

5. Edible oil and oil cake Partly so as to reduce the rate or tax to 2 percent G. Cycle parts Partl y so as lo reduce the rate of lax lo I percent

7. Earth mo v111 g, road Partl y so as lo reduce the co11structio11s, 111ateria l rnte of tax to 2 percent handling .. 1rn.l 11l Ill l Ilg equipments

8. lngu ls. as specilied 111 category (ii) or clause (iv) of section 14 of the Central Sales Tax Act. 1956 (No. 74 or 1956)

9. Rcadymadc ga rments

10. Jute cloth and jute twine

11. Chemicals

12. Trausliirmcr

13. Packet Tea

14. Spougc Iron

15. Iron and steel as specified in categories (iv), (v) of clause ( iv) of section 14 of the Central Sales Tax Act, 1956, hoops, strips, fish plate bars, bearing plate bars and end cutting thereof

16. All products of Aluminiumprimary and secondary

17. Ferro alloys ~ ()_ _ .-- Partly so as lo reduce the rate or tax to 2 percent Partly so as lo reduce the rate of tax to I percent Partly so as lo reduce the rate of tax to I percent Partly so as to reduce the When manu fr1ctured an, rate or tax to 2 percent sold by small-seal industries situated I Chhattisgarh State.

Partly so as lo reduce the When manufactured an, rate of tax to I percent so ld by an industrial u111 situated Ill Chhattisgar State - Partly so as lo reduce the When so ld by a regi stere, rate of lax to I percent dealer after processi ng blending, who is a small scale unit situated in th State and regislel'e<l I industries department.

Partly so as to reduce the rate of tax to I percent Partly so as to 1:educe the When manufactured an rate of tax to 2 percent sold by re-rolling llll situated Ill Chhattisgar State.

Partly so as to reduce the When manufactured an rate of lax tu 2 percent sold by Bharat Aluminiu1 Companl Ltd. Korba .

Partly so as to reduce the rate of tax to 2 percent Uy order and in the name of the Governor of Chhattisgarl ~0~_-1_ (K.R. Misra) Joint sec1-etary 8cttltPI~ :tlltf-1 fctrn ~ 4'Gi-il ~1-\l~I (qlfl11~cf> cf)x ~) 'f511(.Yf~ Glm cf>~IOI ftm" ~. xl~9,x - ~. ITTTcf> I 3/04/2006 ~ ~-10/42 /2006/cflcp/-qfcf ( 39) - ¥~~cm-~~ ~ TJ<'T t ~ ~ f%"a 1l ~ ~ 3llcl~llcf> t ~ ~ ~ cl)x ~ 1956 (~ 74 ~ 1956) "$1 tlffi 8 "$1 ~ (5) G1xT ~ ~lfih-P:ri cpl"~ 1l ~ ~ ~ fi-<cbl-< ~ m, c:2Nfillll G1xT ~ (4) "$1 3flle:fT3TT "$1 ~ ffl "CR, #M· cf, 7f{ ~ ~ ~ (2) 1l · Fc!Plfc!tic ~ * cr.f .cm-~ (3) 1l Fc1Plfc!tic x-ftl:rr ~. '3cffi ~ * ~ (4) 11 Fc!Plfc!tic ~ cWTT m'IT * 3ltfA ~lvl4-51 1l !,lcf>l~l-i ITTTcb TI cl)x * 'lj1TTfFf ~ ~ ~ cJmft t:-

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~) ~.3TR. r'fm) ~~ ~ . ITTicn 13/04/2006 ~ ~-10/ 42 /2006/cflcp/tfM-'lfffil * ~ * ~ 348 * ~ (3) * ~ lf, ~ FcP:rrrf "$1 ~ ~ ~-10/ 42 /2006/cflcp/tfM (39 ).

~ 13/04/06 cpf ~ ~ '<1'1"ll4lc1 ~ ~ ~. ~ &1xT !,lcf>l~l<1 ~~ti BrnlfPl<t, * \'.l'1"ll41M * ~ ~ cf2TT 3ll~~lljfil-<.

~J (c6.3TR. r'fm) ~~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur- NOTIFICATION Raipur. Dated 13/04/200'6 No. F-10/ 42 /2006/CT/V( 3 9 ) - 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 Seption 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 specified in column (2) of the Schedule below from payment of tax under the said Act, to the extent specified in column (3) from the date of publication in official gazette subject to the restrictions and conditions specified in column ( 4) of the said Schedule:- S. Class of goods No.

(1) (2) l. Tyre and tube of cycle

SCHEDULE Extent of Exemption Restrictions and conditions subject to which exemption is granted

(3) (4) Partly so as to reduce the When manufactured m rate of tax to I percent Chhattisgarh state.

By order and in the name of the Governor of Chhattisgarh, ,~,~ (K.R. Misra) Joint secretary 8afltM~ ,1tff.-f ~ ~ lf!Gf .-f I fcM f'I (q I f<lt ~cf> cfR fcl1u:1 I) 'i?flclll G@; cf>C"l:U 0 1 ftjg- ';fcA, -<I ;q~ 31~™.-fl .

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~ ~-10/52//2006/qfcp/lfrq (l.f 2-) - ~ ~ WffFf cpl~ fctifR i ~ offi)~,1¢ FcfcfRT cTR (~~~) ~- 19s1 ll ~'1-lf&~a ~ fcl>m t1fFfT ~;

~- ~~ll ~ cTR ~- 1956 c6T tfRT 13 ctft ~ (3). (4) ~ (s) am ~ ~1Fc@41 cf>T ~ 11 ~ ~ ~ fflw=r ~ GRT gd)~'I<!, ~ cf;x (~~~) ~- 19s1 1t ~'1-iRl~a 3fix ~ cfRcft t. <r~. -

1. ~ 5-l"f cf> '34~ll'-f (s) l:f ~ ~ ·3T$ "ofa)tPlct, cI1~1rt-llct, cf;x ~- 1994" cf> WA" 'tR ~ ~ 3fcITT ··gfd)~,,c;, ~ ~ cfR ~- 2005 (~ 2 ~ 2005)" wm ~ ~ 3lcITT "8rol~'I¢ .qf~l~4> <fR" .. frrwf. 1995 c6 ~ 79" cf> ~ 'tR W«IT ~ 3fcITT "\Jc-cfl~,14 ~ ~ cfR" ~- 2006 .cf> ~6o··q;)-~fcm:Jr~1

2. frr<Pl q-Arq; c6 '34~ll'-1 (3) l:f ~ ~ ~ ··oro"!~,,c;, qf~l~ct, cf;x ~. 1995 cf> ~ 37 cf> '34~ll'1 (2)" cf> ~ "CR ~ -qcf 3TTPT ·,ac8ifPI~ ~ ~ cf>x ~- 2006 "$ ~ 35 c6 '34Pl211-1 (2)" cm-~ fcnm ~ I .

3. ~ 1-~ * ~ ~ Pl'-'1R!Rs4a ~ ~ ~ ~. ~- "f.nrir 1--« : toctfltPl4 ~ ;a,d~ftt <IR a1fi)Plt1'f, 200s c6)' ~ 13 i$ aia•fd 3Tf1Tff ~ ~ cf>J ff'illfhiFt ~ \Jrol~'I<!, ~ ~ cfR" ~. 200s ($'-li4> 2 ~ 2005) qft ~ 13 cf> ~ ~ 3TfT@ cJ)x me. \Jcffi ~ cb't ~ 19 cf> 3Rf"lfu ~ -<~~"14ta c1.ll41:fl am ~ ~ '1JR cf> fR"4 ~ ~ fc1c1x 0 1 cf> 31¥R '3ff cl.llQI{) cf;T fflt2l "ITT. cffiT ~ i:41Ql;ft ~ 3TfT@ cfR ~ c6T ~ ~ ~ cf;x cf> -gfc'f tP-114)GH cfRlTT, \JJT ~ 1~q; cf> 3f~ ~ &RT ~ ~ ufR cf> ~ ~ ~ fc1,Nuft cf> ~ ~ IDxT ~ t I

4. ~ 8 ll ~ ~ 3TcITT "Offil~'l4 c11fu1Rrllcfj cfR ~- 1994 (~ 5 ~ 1995)" * m ~ ~ ~ 3icITT "afd)~,,c;; ~ -~ ~ ~- 2005 (cfjlffcfj 2 ~ 2oos)" cf>T ~ ~ ~ I .'cnfr!J""1• .. ,-. · 'l'< .. ·- ";)_

5. ~ 10-~ if- (~) W6GT ~ 3fcITT ··gctfttf'I~ c11fi>1ft-~cf> cJR" ~. 1994" cf> ~ 1R ~ ~ 3fcITT "8rn1tt'I~ ~ ~ cJR" ~. 2005 (cp"lflcp 2 ~ 2005)" cf.1" ~~~I ~,-,....._ ~- . .

(GT) ~ ~ 3TcITT "\:Pfuitf'I~ cUful~cf> "q,x 31~~~'-f. 1994 (<t>'"licf> 5 ~ 1995)" * ~ 1R ~ ~ 3fclTT "\:Proltl't~ ~ ~ q,x ~. 2005 (cp'-ficf> 2 ~ 2005)" cf>)-~ ~ ~ I '3cffi ~ 1 3111c1, 2006 ~ ·w~ I cl ~fl cl 11"R ~ I ~) fc6.3JR. f4-m) 'fl¥'~ ~- ~rficf> . 2-2/01-1 /eo CG ~ ~-10 / ~-i, /2006 /cITcf) /"Cftq- mm ct t1fcl\'.IH ct 3ij'rUG 348 ct ~ (3) * 31jt1xo1 -if. ~ FPWr qft ~ wJ.ticfi -qq,---10/61.j/2006/qfcp/-qrq ( 42-).

~ 2...s/04/oG <ITT 3tmifr 3T¥TG -<lcll41cl ~ ~ ~. ~ gm ~cJ>1tl1a fct>m · \ifRff t I . · ~J ~.31R'. flf-m) ·-a4'ffl~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 28/oLJ ! Q_ ~ c ~ No. F-1015'1.j /2006/CT/V( 1, 2J - Whereas the State Government considers that the following amendments in the Chhattisgarh Sales Tax (Central) Rules, 1957 should be made;

Now, therefore, i~ exercise of the powers conferred by sub-section (3 ), ( 4) and ( 5) of section 13 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby, makes the following further amendments in the Chhattisgarh Sales Tax (Central) Rules, 1957, namely:- · AMENDMENT In the said rulesl. In sub-rule (5) of rule 5-C for the words and figure "Chhattisgarh Commercial Tax Act, 1994" the words and figures "Chhattisgarh Value Added Tax Act, 2005 (No.

2 of 2005)" and for the words and figures "rule 79 of the Chhattisgarh Commercial Tax Rules, 1995" the words and figures "rule 60 of the Chhattisgarh Valued Added Tax Rules, 2006" shall be substituted.

2. In sub-rule (3) of.rule 7-A for the words and figures "sub-rule (2) of rule 37 oftht!

Chhattistarh Commercial Tax Rules, 1995", the words and figures "sub-rule (2) of · rule 35 of the Chhattisgarh Value Added Tax Rules, 2006" shall be substituted.

3. For rule 7-B the following rule shaJl be substituted, namely-, "Rule 7-B: Adjustment of input tax rebate due under section 13 of the Chhattisgarh Value Added Tax Act, 2005 Where any input tax rebate under section 13 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) is due to a; dealer in accordance with any return required to be furnished by a registered dealer under section 19 of the said Act, such dealer shall adjust the amount of such input tax rebate towards any tax payable by him in accordance with any return required to be furnished by him under rule 7-A."

4. In rule 8 for the words and figures "Chhattisgarh Commercial Tax Act, 1994 (No.

5 of 1995)" the words and figures "Chhattisgarh Value Added Tax Act, 2005 (No.

2 of 2005)" shall be substituted.

5. In rule 10-B-

(i) for the words and figures "Chhattisgarh Commercial Tax Act, 1994" the words and figures "Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)" shall be substituted; and

(ii) for the words and figures "Chhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995)" the words and figures "Ch\iattisgarh Value Added Tax Act (No.

2 of 2005)" shall be substituted.

The above amendments shall be deemed to have come into force with effect from 1st April, 2006.

By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary 9c=a) ~f• I '? ~ II tFi fctro ~ lfluFH ~ IJ I (c11fo!~cfj "cR ~'J-!!.!!)

'f:>llcl-4 G@) cfj~l 01 ftf6 '+fc:Ff, -tlli~ ~'<i.iFU ~- f.:~i"' 1-9/<'>!ofaoc- c;;

wJ.Jicp ~-10/G0/2006/cflcp/-qrq (~J ) - cb~"1ii ~ cpx ~.

1956 (~ 74 ~ 1956) ~ mxr a ~ ~ (s) IDxT m ~1f<l-a<.l) cpl~ it "R@ ~. ~ ~ ~ m P19~~a ~ R.:iicfi 01.04_2006 cJfl" 'Q'-1-jlcJ~fi<>kll ~ Rt-W~a cfRGT ~:- (~) ~ <PJ.Jicf5 ~-13-1-90....,.fct<:p--qfq (102) R.-iicfi 16.10.1990 (GT) ~ <-.t>J.Jict> ~-s-7-86-m-tJt-q (38) R.:iicfi 22.03.1994 (cft.-J') ~ ¢J.Jict, ~-3-24-9s-fct<:p-tITT-f (86) R.:iict, 11.11 .1995 ~ ($.3TR. ~"RT) ~~cffi ~ ~- R-1icf5 13 /cy§' /1-0 cc;;, ~ ~-10/ G;O/2006/qTcp/-qfq- '+fmf cfi ~ cfi 3lj,TUG 348 cf>~. (3) cf> . 3ljf1xo1 it, ~ fcMTiT ~ ~ wJ.Jicfi ~-10/GO /2ooe/"cflcp/aj-:q ( ~1 ).

f°G.-Jicfi 19• c--5.- C-.(;. cITT ~ ~ xl"ll4161 cf> mfu'cfiR ~-~&RT \.lcf51~1d ~ \JJTffi t I t§CTllfl'lq, cf> xl"l!4161 cf> "-il1-l. ~ o~ 3ll~~lljfll-<, ~ {c$.3TR. ~m) ~~c@~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated /'3/~,,; /;1,00 ~ No. F-10/ G;C. /2006/CTN( 5} )- In exercise o-fthe powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956) the State Government hereby rescinds the following notifications with effect from

01.04.2006:-

(i) Notification No. A-13-1-90-ST-V (102) dated 16-10-1990

(ii) Notification No. A-5-7-86-ST-V(38) dated 22-03-1994

(iii) Notification No. A-3-24-95-ST-V(86) dated 17-11-1995 By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary ec-d)~+•1~ ~llfl-i fclro ~ lflut~ I ~·.i-u,1 I (cilfill!Utlcf> ~ Jil'J.f iJi) 'i311cl~ G@) cf>~.11°1 tm- 'if?Ff, ~,~~ 31~~iFil ~- R.:iicb t9/a,5'/~oc\<;

w'iicb "C[CP-10/ (;Ci/2006/qlcp /-qf-q ( 51-. ) -- i:6~1ll ~ <'ITT" ~ .

1956 (w'iicb 74 ~ 1956) ctl- tJRT a cn!" ~ (5) ~ ~ ~1f<l-a~1 cf)1" >1<n11 it BITT ~ -~ ~ ~ mxr ~cI~,a ~ t fcn-~ (4) ct)-~ clft ~ ~ -cix BroltPI~ ~ ~ cpx" ~. 2005 (¢'-lief> 2 ~ 2005) c5 ~ ~ " ¢-<Gc"d l=flc>J" ct ~ ct ~ it ~ ~ 'c6" 3TT'PTIT 1 ~. 2006 ¢1' 'Q'~lq~ftC'ictl xf ~ cpx" ~ ~ °ITT"TT I ~J {c6.atR. ~m) t11cffi ~ ~- R.:iicf> J3/D5 /zc,c<;;;, ~ ~-10/ Go /2006/qfq>/-qf-q- '+fRcf 'c6" ~ ct 3ljmG 348 'c6" ~ (3) c5 aljfl-<01 1f, ~ fcFrrTr ~ ~ ~ ~-10/ c;:c, /2006/qfc:fJ/-qfq (S-2. ), R.:i_icb '9 ... CY5 .. ~ <c- "cbT ~ 3TjcfTG -<I\.Tll41cl 'c6" ~ xf, ~ &RT s:lcbl~ld fcITT:rr '1f@Ttl , ~ I ~.3TR. ~-m-) fi~cftl ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated J!Jjos /:Zoo ,G.

No. F-10/ <;c /2006/CTN( 52) - 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 on the fulfillment of the requirements laid down in subsection ( 4), no tax under the said Act shall be payable in respect of sales of "Tax paid goods'' as defined under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) with effect from 1st April, 2006.

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

..

~~. -=---­ (K.R. Misra) Joint secretary I ' \J ml tP I <t, ~ 11 ~ .-f fcmt" ~ 41Gi.-tl ~ (c11ftl1~q, cnx ~) . ) Ji~l<"i~ l GIB> q,(fl1101 ftrn ~. xl~~x i "'~~" _~_ lt:.f~_,_T-1_"1_1 ~ ~. ~ 12/~~/2._cro<;;

1' ~ ~-jo/ ~c;/2006/qTcp/tTT'fl ( 5.Q) - ~ ~ WxFr cnr ~ ~ m ~ ~ ~ c'llcP i%c'f ll ~ ~ 6llcl~~cfj t ~ ~ fctcp1.f cfR" ~ 1956 (~ 74 X1't 1956} cpl tTm ~s cpl~ (5) ~ ~ ~1fcta41 cnr ~ ll ~ ~ ~ ~ ~ Effi, 6qcJ-lil4) ~ ~ (4) cp1 ~a=!T3TT cp1 ~~"CR, ~ cfT ~ ~ ~ ~ (2) Tf RlPtfcfr:c llIB ~ cry cm ~ (3) ll RlPtfcfr:c M -a1n, '3cffi ~ ~ ~ (4) Tf RlPlfcfr:c ~.q;rr c'f~ ~ °cti 3l~ '<M·Y-51 ll \,lcf,l~H ~ ~ ~ ~ ~ ~ ~ i;fGR ~ ~:- • I

3f.

w.

' i

(1) ~) ~ H i' I < :1 ,; , . . , ,.

(3) ~: ~ ~ ~ cfR" cpl ~ tTccR 2 1,1fa~1a ~ ~ I ~ .

' ~..q-;:r c'f~ ~ ~ 3lumR~~~~ cpl~~

(4) ~ t9CT1lx-Jlld ~ Tf ~m-1 ' ' vf6f l:PCT"flxill~ ~ Tf ~ "ITTI \:PCT11Wi~ ~ xlv-l!Ylc'i ~ -;,p, ~ c'f~ 6ll~~lljfll'<, i -- - _____-'><OJ i ~~ rl i i ' ~ ' i I Government of Chhpttisgarh_ ~inance and Planning ))epartment (Commercial Tax Department) 1 Mantralay~ ~ ' ! ii D~u Kalyan Singh Bha~an, Raipur ~ I -1 1 :1 NOTIFICAT~ON ;, I - . ;

ij ~ I ' ' Ralipur, Dated f '3 c G Q 6"".) <:

" i 7 'I J i :i ~ ~ No. F-10/ ~ 6 /2006/CTN( 5'" 3 ) - Wheieas, the State Government is satisfied that it is necessary so to do in public interest. ' R ;; I !

. ' I } • l Now, ther&fore, in :exercise of powers conf~rred by sub-section (5) of Section 8 of the Central Sale~ Act, 1~56 (No. 74 of 1956), the State Government hereby, on the fulfillment of the:1 require*1ents laid down in sub-iection ( 4 ), exempts the class of goods specified in colurpn (2) o~tH.e Schedule below frot payment of tax under the said Act, to the extent specifi.ed in column (3) frorri the date o;f publication in official gazette subject ;l 1 , to the restrictionsiand con~itions specified in colm-vn ( 4) of the said Schedule:- s.

No.

(1)

1.

2.

, l . I

SCHEDULE . . ! ' Clas~ of goo1s , - Extent ofEx4mption Restrictions and conditions il I ' I subject to which 11 : ~ i ' ·1 I exemption is granted :{ l ' !: (2) i (3) 1 (4) ) Copper Wtre Rod, !Copper Partly so as th reduce When manufactured m l flat, Copper strips ~ the rate of j tax to Chhattisgarh state.

'.i ~ ~ , 1 percent I I Copper Wire including Partly so as tp reduce When manufactured m copper wiqding wir;e ' the rate of ! tax to Chhattisgarh state.

I U I 2 percent ~ ! i - ij I j l ~ ' By order and in th1 name of the Governor of Chhattisgarh, i ~-~ R il " ,.

:)

\ ' . J (K.R. Misra) l Joint secretary I I > ' ., l ~ 1 4 ' 1 ( i t l l .'

~r~~ VJHT-1 fcrru- nm itrur-:rr ~PT (crrfitr~ ct, cl>x ~ ·i-1 I 11) ' I xn:fT. ITTicn 01/01/2006 snJ:flcfi ~-10 / I 1/ 200!5/cfTqj / qt-i:1 ( 61 ) -- -=ctfcn ~ mfR cfi1 ~ "fl1TI'tTR 61 Tfm ~ ~ "fficp ~ ~ Z{lT qJBl 31lcl~ llch t 3-1~ ~ ·~ cITT ~ 1956 (~ 74 ·n-1 1956) cFi mxr s· cFt \JlTcffif (5) ~ ~ ~1Fcl-a<-1'i cfi1 qm.r ~ ~ ~ xlv'l! x-RcnR ~ &Rl. clfcffITTTI bffi ~ - (4) ~ 3fl1eTT3if q~ C[fc't ~ LR, ~ cf)· Trt ~ cfi q'ilcfl, (2) 1l f2l irl f~ tS:: lTTR cfi qff cfi1 cprcqi:f (3) ~ fu~ mlTI "fief) , '3cffi" 3-1:f~ r.fi cpfc¥f ( 4) 1l fc1 f-i fc! 15c ~;:sFrr <i~T vra-r ~ 3lctt.=f 01 01 .2006 ~ 31_03 2001 (lq) ~ ~ TITTR x'.l ~ Qc;R chxm t:- f.3l-l I .:i=: I i ;-i, i i ; t Ti) i--- ----------!ir ------- --- -- -----(3) ____ ----- ~ ~ ~ cITT 3:r~. 3l"ffi,: ~ ~ ftTT:m ~ j 1956 (cp1-TTcf1 74 Xi1 1956) ~ ~ r~ 2 qf?l~lci "ITT i$T cffif 14 cfi ~ (~) '3ffi! I cfj qqrf (Tl!Rf) ~ crfcrrc=r ' jjW<XR ~ ~i:: ttC T;fc,'"Tl cm •ii t

(4) vf~ 1J m"I fP I ct, ~ lf ft-Q;@ 3-ft E.ll fi'I cf> ~ Gffi frrfit, ~ ~ 5f I - ~-~ ~ I ,· ----- ----- --- --- ~ ' (-.::~ _3-lTT. f, .r,~ ) I, ~fi_J,q'ij'f ~~'a !

~1lflj'/. ~ 01/07/2006 F ~'-11<.J) (,'. Iii IU ; 11 , 2005, ·,TFF ' {llrl 'lTfT,1 <F ~WTR cf~ :>,F1,~ 348 cfi ~ (3) ~ ,3Tjll~ T if. ~-I fcr:lrrr ~ 3-lfmrwn W-i:rrch ~t:f>- 1 ~ / I I / 200,sjcf I ch ; 4 f il ( 6 I ), fc;rJj4) 01/07/200 ~ nri}\rft 3~ {l'r[l lTJ ;_-:r ~ 1Tifa-Lf)R TT, l.:_l""flc: ~ ~,l<-fil~lci fcn[JT u1Tcil t I Wc=illWl~ ~ ~l""ll qJ C"l ~ -;,r=i x'.l c=rw 3-ll~ ~llj~m.

~ _,_ __ -~ ~~~- (~ . 3-Tff fll ;qi) tf [{cfa t rfh 1 _ _ J I ' I Govern men t of Chha ttisgarh Finance and P lann ing Depa ,·t ment (Com mercial Tax Depart nu •nt) 1 Man t rala)'a Da u Kalyan Singh \J ~rn\l'}rn 1 Ra ip 1n- NOT IFICATION Raipur. Dated O 1/07/2006 No. F- 10/ I I /200-.f T/V( 6 1 ) - Whereas. the State Government is sati s fi ed that it is neccss c1 ry so to do in public interest.

- No\,. the1·ef9re. in exercise of powers conle rred by sub-secti on (5 ) of Section 8 of the Ccn trn l \ aks Act, l 956 (No. 74 of l 956). the State Govern ment hereby. on the fulfillm ent ur the requirements laid down in subsect ion (4). exempts the class or goods spccilied in 1: ulu mn (2) or the Schedule below !J·om payment ur ta:-..: under the said Acl. tn the exten t spec ified in co lumn (3) from O 1-07-2006 to 3 1-03-2007 subject to the res trictions and conditio,\s spec i ti ed in column ( 4 ) ur the sai d Schedul e:- I '

SCHEDULE ,· I -- --- ··--- --- - - --·--- -----~- -- ---· --- S. (.' lass o f goods Extent o r ExL:mpt ion Restri ctions and conditi o11s No. sub_j ec t to whi ch ' exemption is granted .

( I I (2) (3) (4) I. Steel ru bes as spec i lied Partl y so as to reduce the When manu foc tured an<l Ill ca tegory (xi) of rate of tc1x to 2 percent so ld by an industrial unit ' clau :s.l~ ( !\) or sec tion 14 situated Ill Chh atti g:arh or th,: Central Sales Tax stale.

Act. !956 (No. 74 or 195() ).

-- --- --- ··-- -·-- - - nv order and in llll' Jli_l111C ur \ l!L ( ;O \'l.'. l"I H\r ur Ch iiali 1sg;_1rh .

., I I : I ~~- (K.R. Misra ) Jo int secretar·y , I fhi'II tP 14 ~ II fFt fcmr G~ ~1 \J'l "11 Rl'J..i I JI (c11(1}1ft-~<t> ~ ~) l--f ?flcl~ ~ <t> &~-11 ° I ~ 1lcf"1". '{ I ll 9,-{ I '<!14gx, ~;:ii¢ 06/ lo/2006 w1-licf> ~-10/ 90 /2006/cflcn /-qf-q ( 83 ) - c6~~n4 ~en{~- 1956 (wJ.iicf> 74 X11 1956) cM tITT"f 13 cn1 ~ (3), (4) om (5) "ITTxT ~ ~,fcl-cFif cITT ~ 1f c'flcl ~ ~ '<Ncf>lx ~ "ITTxT 8mlxiJlq, fclcfuT en{ (c6'>i14) ~. 1957 1f '<1'114~ 1f !.lcf>l~l'1 ~'1icf> ~ Piklfc.iftm ~ ~ t, <Tm,-

1. frn:r:r 7-c5 cf> '34Pill'"l (1) cf> 3IB 1f qfcflf ,.&.1141{1 ~--qf-q it fcli:lx 0fl ~ &l cf~ I Pi cf> tfcal(f ~ 3i I 1c'fd "ITTxT ~ !.1'-1 I ufl cf>af ~ "ITTxT ~ ~ ~ ITT=ffi'a=R c5x q, I~ &t c5x fi cf>dl ~,, ~ ~ I

2. ~ 7-c5 cfi '34Pi4'"l (2) ~ 3lCT 1f cTTcf4" ''clll41~ ~-'£9: °ff ~ ~&lcts:IPicf> ~ x1 Jil1c'fd am ~ !.l'-11°ftcf>af ~ GRT. "GfRT \fficfi 3tctm ~ clR" q,1~&1 c5x ticf>dl t" ~ ~ I

3. frn:r:r 11 cf> 3Rf 1f cTTcf1l "'1Jldl'1 0rn"1tP1c;,-- ~ ~ 1lfll-1 -qct 1WT-2 cfi ~ cfi ~ ~c>lcf~IPI¢ ~ ~ ~ fcnm "GIT xicf>dl ~,,~~I ~ (~ am fi'fim) TI<!q"TT ~ xlll9,( ~.-,jcp 06/ ·10/2006 w~ 1 en ~-1 o / 90 / 2006 /cflcn /-qf-q-'Bffi'f cf> ~ cfi 31~jm-.-+-r~ 348 cB" ~ (3) cB" 3ljflx □ 1 1f, ~ fcl1:wr cM ~ wJ.iicf> ~-10/ 90 /2005/q1cp/qt=q ( 83 ), ~-iicf> 06/10/2006 cl1T ~ 3fTTTG xl\Tll41crl cfi ~ ~- ~ &RT \.lcf>l~lci ~ "1IBT ~ I ~J (c5.3ITT. iTrm) ~cfo t1R1<1 Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) ,, Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 06/10/2006 No. F-10/ 90 /2006/CTN ( 83 ) - In exercise of the powers conferred by sub-section (3), (4) and (5) of the Central Sales Tax Act, 1956 (No. 74 of 1956) the State Government hereby makes the following amendment in the Chhattisgarh Sc.les Tax (Central) Rules, 1957 from the date of publication in official gazette, namely,- AMENDMENT

1. At the end of sub-rule (1) of rule 7-A, the sentence "a dealer may file return in Form V electronically affixing his digital signature issued by certifying authority authorised by the Commissioner" shall be added.

2. At the end of sub-rule (2) of rule 7-A, the sentence "a dealer may file list in Form VI electronically affixing his digital signature issued by certifying authority authorised by the Commissioner" shall be added.

3. At the end of rule 11, the sentence "The payment may also be made electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II" shall be added.

By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary @ctfl-ft,I~ ~II-ft~ fctrn cJm 41 \it '1 I fcl'J.f I 'I ( <11 ~ I fvl.l <f> <JR fcl'J.f I ' I) J.J -54 I cl ;q Gffi> <t> <rll I o I ftffi 1'.fcFf, '{ I~ 9,'{ wiii¢ ~-10/..99 /2006/qfcp/~ (- 90 ) - ~ ~ ~ cf)1' ~ x¥ff'cTR "ITT Tfm t ftp- ~ ~ 1f ~ ~ 3ilcJ~ljqj ~-~ ~~lll ~ qjx ~ 1956 (wlii¢ 74 X11 1956) ~ 'clRT a ~ ~ (5) am ~ ~1Fcki4f cf)1' ~ it C1Til ~ ~ '<i'<¢1'< ~ ERT. ~cJ'<illll m ~ (4) ~ ~ ~ ~ cnA 1R, ~ ~ ~ 3lj-<t-41 cfi cf51ctff (2) . if ~ PIR:tic ~ cfi cJif cf)1' cf51&Pi (3) if RH~R:tic ~ OCP cfR" <fi ·1J1a1-1 ~ ~ -<lui4?1 it \.1¢1~H ~;=ii¢ ~ ~ ~ ~:- 31".w. q t9.'11' ~ ~

(1) (2)

1. ~~ll fctgxJ cf)x ~ . . 1956 (¢Iii¢ 74 ~ 1956) ~ tTRT 14 cfi ~ (~) cfi ~ (~) llcffumcJTlMI tlc~~

(3) 3fmJ: ~ m ftixH-l qjx ~ Gx" t-lccf>x 2 \.lfa~Jd "ITT \JJfq I ~ (~.31R. ~m) -tt" ~c@ 'fl Rt q xlllgx. ~;:iicf> '2.8"- to ,-u-zrl w+li¢ ~-10/ -9.9 /2006/qfcp /-qi"=q-1fffif cfi ~ cfi Ji-r:jiU=-t-=-G 348 cfi ~ (3) cfi JijflxUI lf, ~ "fcrwr ~ ~ ¢!?'ii¢ ~-10/ 99/2006/ qfq) / -qi:q ( :)D ). ~;:ijcp 2-g-f D-~ cf)T ~ JijcJIG xl~41ct cfi ~ ~.

~ aRT \.1¢1~1d ~ \JTTaT ~ I t§rolfPlct, cfi xl~41c1 cfi ~ ~-~ all~~lljfll'<, ~ \ (~.31R. ~m) -tt" ~c@ 'fl Rt q Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated '2.. g--fl) - 2..D7>6 No. F-10/ .99 /2006/CTN( 9D ) - 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 sub-section ( 4 ), 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) from the date of publication in official gazette:- S.No.

(1)

1.

.

SCHEDULE Class of goods Extent of Exemption

(2) . (3) Wires as specified in category (xv) of Partly so as to reduce the clause (iv) of section 14 of the Central rate of tax to 2 percent Sales Tax Act, 1956 (No. 74 of 1956).

By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary Subject-Central Sales Tax Adhisuchna No. 08-10.02.2006 Subject-Central Sales Tax Adhisuchna No. 22-31.03.2006 Subject-Central Sales Tax Adhisuchna No. 39-13.04.2006 Subject-Central Sales Tax Adhisuchna No. 42-28.04.2006 Subject-Central Sales Tax Adhisuchna No. 51-19.05.2006 Subject-Central Sales Tax Adhisuchna No. 52-19.05.2006 Subject-Central Sales Tax Adhisuchna No. 59-13.06.2006 Subject-Central Sales Tax Adhisuchna No. 61-01.07.2006 Subject-Central Sales Tax Adhisuchna No. 83-06.10.2006 Subject-Central Sales Tax Adhisuchna No. 90-28.10.2006

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