" 8cdi'ti~I <.'{> ~11-tl-i fclm c1m ~161-il ~ (q!ful~cp q)X ~) &l-;{lcl~ GW> ¢~101 ftIB" '+Tqw-f, x1~gx x 1<-19,x. R .:ii¢ 02/04/2001 , )' ~~ ~ 10-28/2007 /qlq>/qfq ( 17 ) - cBrfm ~ cpx ~. 1956 (wJ.iich 74 ~ 1956) ctl' qm 13 cJft '3m (3), (4) ow- (s) m VGm ~lmrm QTT ~ Tf C1Tff ~ ~ flx¢1-< ~ m 0@-w1~ ~ cpx (ct~~) ~- 1957 Ti 1 3Nc1", 2001 cJft ~1-11c1~&1c11 ~ PP--1~~a mTl'cR cITT1Tt t, <12TT,-
1.
2. '{i~fltl-i ~ 1-<fi cl) '3qf.i.a~ (1) cl) 3ffi it cffq<:I' "¢kl--tl\J1 ~. 1956 m 31~ Tffac=r~---,~ tj0fl;aa ~ &RT fclq;;zu~ ~~cf~IPI¢ ~ ~ 31f;icmfc1: Q)l~ct cJft vil~J~" ~~I ~ 7-<fi cl) ;;;3qf;1~~ (2) cl) 3Tc'T Tf cffq<:J "qjJ.qrjJ\11 ~- 1956 cf> ~ lTfmr ~ qvfl;aa ~ m ~ ~~cfS:IPI¢ ~ ~ ~frtq14a: . 4> I~ ct cJft vrrc.nft" ~ \ilTq I 0cdlfl"I~ ~ "<l..,.~4lcl c5 ";fFf ~ ~ ~l~}illj.•tH"<. ~) [c5.3TR. Pi-m} -a~~ -< 1~ 9,x, R .:i icn 02/04/2001 m~IC(> ~ 10-28/2007 /qTcp /'Tfq-+ITTcf cf> ~ cf> ~ji:.0G 348 cf> ~ (3) cl) 3ljfixu, Ti, ~ fcrBTrr ctr ~ m.:iim ~ 10-28 2001 / <I<fi /°CITLl ( 17 ), R.:iicf> 02/04/2007 <ITT 3~ 3fjc!K '(jlJljqj&J cl) mcf>TT ~ . ~ ~ i.lcf>l~lci fctmr vTTITT ~ I ·r ·· ... . BffilflJ!($ '$ '<('J.Q4IC'i ci> ~ ~ am 311~~11:!'fff<. ~_t ~.3TR. fit-ffl) 'i1gc@ ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/28/2007/CT/V ( 17 ) - In exercise of the powers conferred by subsection (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 Sales Tax (Central) Rules, 1957 with effect from 1 st April, 2007, namely,- AMENDMENT
1. At the end of sub-rule (1) of rule 7-A, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically” shall be added.
2. At the end of sub-rule (2) of rule 7-A, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the list electronically” shall be added. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary � 'tJ ctfl-t1 .. , ~ ~ f<tro cf'@.fJ lfl'11"'11 ~ (q1fb1ft;qq, ~ ~) •t~lt'l'l ~ cb t--lU 01 ~ 'JJq.f, mill~ 31~~ "'11 ~. ~ 02/04/2007 ~ ~ 10-29;2001 /1'ff<f>/"QTi.l (19) - ~ xrm:r ~ qij ~ ~ m TTm t f$ ~ fITTl 1T ~ cfwJT 3llq:t<l<f> t, ~ ~ ~ <ITT 3l~f.'HP1 1956 ~ 74 ~"l 1956) ~ mx1 a ~ GQt11-<1 (5) IDxT lT<ffi'l" :t1Fchiifr "<f>T "Q'<TTTf -iY ('f@ ~ xrm:r 'ti-<<t>I-< ~ errn. "&J""<fffi<ft ITT'<T ,~4Ell-<I (4) ~ 311leTI311 ~ ~ ffl lR, ~ <ft -rrt 3lj~4' cf> '<f>@'1l (2) ll ~Ptft!te 1ffi>J cfi 1Tlf cm ~ (3) 1l ~Pirnce ~ "ffif), '3<ffl ~cf>~ (4) lT f1'f.-'lfcf1:c ~ mn mTT cf> ~ 1 3WR. 2007 "fl 31 J:frif, 2008 (f<f) qft <f>lcllq~ cf>~ <ITT cf> '1•1eWI ~ ~ ~ ~t:- ~ ~,) Tfu@, ~ ~ _._'2~~--.._-~-~.----t--31:-.~1-a _:_ ~-_,_,~ .___~--.:-t----- 1 ~ ~& ~~Pf;qq ~ fl Ptfifu <f;x ~ ~ ~c<t>x -cl~ ~n ~ , 1 YRl~m1 ITT ~ 1 2 qr, I ~ - ~V<f>R <ITT ~ G"x tTccITT
3. ~$1~1 4 ~~M{jj.f~ ~nTTrl-:::r-= ~ N~Pf;qii ~) <mm. ~. ~. ql~~•I °Ql<R, ~. cf>~ff 3Tt"'< ~=:r-:r.>' fl iftl"ti
5. mu~~ m<f> ~ ~ &rFT ,'34cf>-<OI I a ii .... rfc:tt. <ITT
9. I ~ - 1956 ~ 74 "ffr( 1956) cfft ~ 14 cf> ~ (=il"R) $l *oft (err) q ~ t I ~I l_l 1 YRl~,a ITT ~ 1 3Tffi'l: ~1TcITT-<"ffiRm <ITT qft G"x tTc<f>"'< 1 11Rl:t1a ITT ~ 1 ~ '. ~ 1TcITT'< <ITT ~ ~ UC<ITT 2 IJR!:tld ITT ~ I 3Tffi'l: ~ V<f>R ~ qft ~ "QcQR 2~mm~1 3Tffi'l: ~ ~ ~ - <ITT ~ ~ tTccITT 1 YRl:tk1 ITT ~ I ~ : ~ 1TcITT'< cfR qft ~ ~ 2 uRl:t1a ITT ~ 1 3Tffi'l: ~ 1TcITT'< <ITT ~ ~ tTc<f>"'< 1 YRlw., ITT vJW, ~ I 11 12
13.
14. ~ 3Wff,'f I 15 fcmrn <ITT , 1956 ctft mxr 14 ~ ~ c~) ~ m c~) cMf(lJfq)~~~'C!'ci~. ~ ~ . ~ ~ Efffi, ~ -2- ~ gri'fl~,I~ ~ lf C ~ 2 ~ ~. vJITT ~ ~ ~ ll ~f:)l:n-1 ~ ~ ~ ~ 3Tfqq; -'l m. em '3~1~a ~ ~ITTI ijfq'lf C. ~ • ~ 1 ~ ~ ~ ~. ~ W-1'?1 ~ 11~f'H~ # RtPM,.:i ~ ~ ~ ~ ~ -'l ln l!cf Ofu<>i-fl'I~ ~ ~ ~ fctiwr ~ ~ m. em Hit<f>-<01/~ ~ ~ vffQ' I iJlq' 0rn')1~,,~ 2 ~-~ ~ ~m1 ~ ctHf ~ci ~ ~ ctft . I 16 '!@{Ff Pilll-l ~ wft ,3~1<:;;-_-;;:;:;;~~:;-t-:31~·1!;;:;ld;:-. ---;~;;:;:--;;11;:;;;<f>;;l'<~;;:;:;~wl'"::;;:--;_;::;'1;;:;:;F<;;;-d •:ajflifii'l'1 ~ '8cf>0"3~ 1 <ITT ctft <:"-< 'ER<ITT 2 cJTTffi am '3 ~ ,~a '(?q ~ m 1 vimm 'ITT vfl"Q'I 17
18. ~ cf>x • 1956 3iwo: ~ JlcfiR (~ 7 4 ~ 1956) ~ ~ 14 ~ <ITT ctft <:"-< ~ ~ ('i:lR) ~ m (~) l) qfi}fa' ~ 'ITT vffQ' I ~llWTI - ---------------'------- rr.:::IT--= -=.~ "<-I "'-4 41<'-1 ~ ;w:r ~ 3lle~ll-jt11-<, ~) (~.3TR. ~-m) ~cfo ~ ~. ~ 02/04 / 200? ~ ~ 10-29/200B/~/4Tii-'ll'Ro t flfil[!I~ ct 3i~ 348 ct (gU,S (3) cfi 31:i,fl-<01 if, ~"fl ~ ~ ~ ~ ~ 10-29/2006/<fTq)/'Cff'il' (19), ~ 02/04/2007 q;"( ~ ~ '<"r4Ql<'-1 ct Yl~if>I"< ~. ~ ~ Uif>l~lct fcl>m ufTITT t I ocr1')tp1a ~ -<l'1441<'-1 cf> ;w:r ~ ~ ~l~~lljtil-<, ~ } -- (~.31R. ~-m) W!c:fn ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 29 /2007/CT/V( 19 ) - 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 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 1st April, 2007 to 31st March, 2008 subject to the restrictions and conditions specified in column (4) of the said Schedule, -
SCHEDULE S. No. Class of goods Extent of Exemption Restrictions and conditions subject to which exemption is granted
(1) (2) (3) (4)
1. Sheets and circles of brass, copper and kansa and sheets and circles manufactured out of aluminium scrap. Partly so as to reduce the rate of tax to 1 percent
2. Jute bags Partly so as to reduce the rate of tax to 1 percent
3. Iron sheets Partly so as to reduce the rate of tax to 1 percent
4. Thermite flux (Aluminium powder) wires, cables, strips, winding wire, foil, conductors and extruded sections made of aluminium. Partly so as to reduce the rate of tax to 2 percent
5. Edible oil and oil cake Partly so as to reduce the rate of tax to 2 percent
6. Cycle parts Partly so as to reduce the rate of tax to 1 percent
7. Earth moving, road constructions, material handling and mining equipments. Partly so as to reduce the rate of tax to 2 percent
8. Ingots, as specified in category (ii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). Partly so as to reduce the rate of tax to 2 percent
9. Readymade garments Partly so as to reduce the rate of tax to 1 percent
10. Jute cloth and jute twine Partly so as to reduce the rate of tax to 1 percent
11. Chemicals Partly so as to reduce the rate of tax to 2 percent When manufactured and sold by a small enterprise situated in Chhattisgarh state, where the investment in plant and machinery does not exceed one crore rupees.
12. Transformer Partly so as to reduce the rate of tax to 1 percent When manufactured and sold by an industrial unit situated in Chhattisgarh State.
13. Packet Tea Partly so as to reduce the rate of tax to 1 percent When sold by a registered dealer after processing/ blending, who is a small enterprise, where the investment in plant and machinery does not exceed one crore rupees and registered in industries department in Chhattisgarh state.
14. Sponge Iron Partly so as to reduce the rate of tax to 1 percent
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. Partly so as to reduce the rate of tax to 2 percent When manufactured and sold by re-rolling mill situated in Chhattisgarh State.
16. All products of Aluminiumprimary and secondary Partly so as to reduce the rate of tax to 2 percent When manufactured and sold by Bharat Aluminium Company Ltd. Korba.
17. Ferro alloys Partly so as to reduce the rate of tax to 2 percent
18. Steel tubes as specified in category (xi) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). Partly so as to reduce the rate of tax to 2 percent When manufactured and sold by in industrial unit situated in Chhattisgarh state. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary Subject-Central Sales Tax Adhisuchna No. 17-02.04.2007 Subject-Central Sales Tax Adhisuchna No. 19-02.04.2007 Raipur, Dated 02/04/2007