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Central Sales Tax Act, 1956 (Adhisuchna Year 2008)

State Notification of Chhattisgarh · 195610,114 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.

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(3) subject to the restrictions and conditions specified in column (4) of the said Schedule, for the period from 1 st April, 2008 to 31 st March, 2009:- SHCEDULE 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. Cycle parts Partly so as to reduce the rate of tax to 1 percent.

5. Readymade garments Partly so as to reduce the rate of tax to 1 percent.

6. Jute cloth and jute twine Partly so as to reduce the rate of tax to 1 percent.

7. 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.

8. 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.

9. Sponge Iron Partly so as to reduce the rate of tax to 1 percent. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary� �������� ���� �������� �� � ���� ������ ��� ������ ���� �� �� ������ �!��"#�� � � � � � � � ��������� ���� ��������� ������������������������������� �������������������� ���!��"� ��#�� �"�!�$��� "%����&�!���"'��!���! ���� ��(������"%��('����!) *+�����*�����(�#�� �����,-.�������� /�� 0��,-.���+� #��������+�1�#����� �-��2�����* 3'����4'��!����!��*��!$��!��&�'!�"�������� ������' 0�2����� 5�� ��+��!��$6���!���&��� ���!�� ��� � 678� +���'���143��( � ��+��!� ��&�������!�� ��� � 678�� 96)#� �!��':�����'�!�6��!�(#�+ ����;6������� !� �����6�����,�'���+� ��&���#���!��&������!�<��$'� � !�=�8��* � ���'+�"%>�� � �"�"#� (?�*?� �@'�(�!���+�A!B�+� =�8��+� +��� � 96)#� �':�����'!�6��C �!� (#��+ ��"'!�"���=�8��* � � �+�$;6�"%� ���� ���� � �� ���� �?� �D����� ��� !� 9 !� :���6;8� �&4 � ��D����� ��� ��1E��� ��� 6�� �!9D �� @8F+G �� ��;�E�$� ������ ��H;&�� �)E48 6� (�%�� �4 8F�E!E� !4��) I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� � �?� K��L�'!&�����K�&+� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I�� � ?� (:�6� �����$�� E�� � ��6B��� ��$*+� "@' � ':��� K� � 1���B�I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� � �?� ;)$�H80 ��C�!��!) *+�����*����� (�#�� ���� �,-.� ��*����� /�� 0� �,-.�� �+� #����� ��� �!� K�BE� ������ �+� A!B�+� � �!�� �!�� ��B�6'�"%I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� � -?� �!���D � (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� ��9�=3'+ $MN�������!���@:�'� ��� &J��� 1L��� C"��� ���O� (�%�����+ �+��!�� ��� #�� ���� ���!!!EN�PG��� !�(�#��� �"�!�� 2����13��� '���������*'�"�!I� .?� �!) *+�� ���*�� ��� (�#�� ���� �,-.��+�#���������!�K��E������� �!� �*�$6� ������ ':��� ������� �!�� ��B�6'� &�!"�� ���� ;@��'�� "�G �� @8F+G ���+��� G&!8�9� 6��9!����$� G&!8� 9� 6� ���� ; �!� =�!�� �+� ��8�Q 0I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� � ��9� =3'+ $MN� ����� ��!� �@:�'� �����!�&�$� ��&� 2���� 13��� '���������*'�"�!I� /?� �D����� ��� �!� <�+� 13�� 0��*����+�(�%�� !�BE�+I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� ��9� <���'� �D����� ��� ��� +� �&��?� ��!�9�� 2���� 13��� '���������*'�"�!I�� �?� �!��!��&��CI� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� � ,?� �!) *+�� ���*�� ��� (�#�� ���� �,-.���*�����/�� 0��,-.���+� #����� ��� �!� K�BE� ������ �!� �*�$6� �Q���"�� �!�� ��B�6'� @8+&� ��;6�I� (���'>� ; � �*���� �C !� ��� �+� �� J�8��� �� �*�'��'� "�!� C��I� ��9� =3'+ $MN� ����� ��!� �@:�'� (�%L�!�$�� ;��;6� 2���� � ��6'���������*'�"�!I� � =3'+ $MN��!�������&��!� ��� !� ':���(� !��� � ���� � � � $�%& ��& ��'�( ����)� ��# � ��������� ���� ��������� �� ������ �����������������������<���'��!� ���#�� ��!�( �R=! � ����!� K�BE� � ���!� ( � �B�� �!��� ; � ��<��$� �+� (�#� �� �� ������ ������������������������ �� ������� � ���� ������������(�$*!C+�( ��� �������&��!��*��#����� !���' 0�2�����*�����'������ C�'��"%I� � =3'+ $MN��!�������&��!� ��� !� ':���(� !��� � ���� � � � $�%& ��& ��'�( ����)� ��# � � Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 30/4/2008 No. F-10/40/2008/CT/V ( 32 ) – 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 Tax 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) subject to the restrictions and conditions specified in column (4) of the said Schedule, for the period from 1 st May, 2008 to 31 st March, 2009:- SHCEDULE S.No. Class of Goods Extent of Exemption Restrictions and conditions subject to which exemption is granted

(1) (2) (3) (4)

1. 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.

2. Edible oil and oil cake. Partly so as to reduce the rate of tax to 2 percent.

3. Earth moving, road constructions, material handling and mining equipments. Partly so as to reduce the rate of tax to 2 percent.

4. 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.

5. 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.

6. 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.

7. All products of Aluminium primary and secondary. Partly so as to reduce the rate of tax to 2 percent. When manufactured and sold by Bharat Aluminium Company Ltd., Korba.

8. Ferro alloys Partly so as to reduce the rate of tax to2 percent.

9. 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 an 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. 26-31.03.2008 Subject-Central Sales Tax Adhisuchna No. 32-30.04.2008

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