ft4rn cJTfor~ ~ zr1vf~r J~ ~ +11ft~ c1;?1 nm ~ ~wi:r 11h ll l;;=qq :,t fcpwr ffi17fcfi ~ntl 3 7 7 faoo rrrcn qrq u "fl fl rr~ qffer~ cITT" 3,Rff:n:rl 1994 (.qj't~fql ~11 1995) q1'7 £ITT"f $)· 'CIETRT ~ ~ .. t fl; LI fe ~i ~ r;1 1fu1fv,tfqi cfi~· f~ 1995 ~ ~W·f "$ <lqf.:lip-1 ~ ' , :s: (''T) ~ g-RT ~ ~ I fm-1 lll ~ ~Pl ~ "illfl Sll ""{~ mTfR R; .--i, I tj} 2001 cllf \J Tfl 1r~+i_-tj u ffillT<- ~-q> 377 / 2001 91cfi qfrT (12) cnr,- 1=17 ~1-1:11:if) ~ m,t "lffi J-Tfrt~-(fua 41\ fil t ~ \3tl"ff 3Tllr- 'J~ ~I-4 zoo:z ~ ~ C' ~rifr ~fr-r-r ra ~ ~ f, v-li LI I c-1 >1:t -am 3ITT~lljfil-< ___ ~ ~-C-7 _,,..___-- \ ,) (~.3ITT. fqsm) ~R-l~q J~fPld . .
l"rn ,cllfulj\illcf> cf>x, llhii11, 311:~, ~ ~r ~ cl2TT 20 ~~ m~ i%lll.;;JlH fcliTT '-i~lc1ll ~ J:!x, f<:-fiq;- _J_T~!_-_:Z O ') :2.,.
-'-'•'-L ~- \o-3o \ /2001 /cTT_q>_/-q :·: r( ::,. )-~ xT·.ixl ~r cpl ·x,1,TlR m 1'l<TT t fcp-~ f%cf "ii~ cnffi 31; i·:7:;cn t 3TITT;cf-
(1)'c.9ffiltPlq, cllful~cf> cfR ~n:r=r ,1994 ( "P 5 ~ 1995) cB1" tITTT 17 (!"W
(2) ~ ~ crR ~. 1956 ( cp"lTTcf m 1955)~1 mxr B c.B1" ~(5) IDxT '9Gm ~I fcl:rj ii,· cITT. >f<TT7T "ii C1IB ~. Xl'J ff<cf> I( ~ &lxT, ~ TTi1IT'T ctr ~ - ¢'-iicf> ·141e1~-rn-3011200- crT.cn./trrq(3s) ~.,jq; 23.7.
2001 if Pikl11.'1.ilx ~ ~ ~ :- . . ~
1. ~ it !.lfclf6.:'.. 4 cf> ~ ~ ~Rlf&:. ~YCI cB1" w~ : "4. ~ ~. cllfol~. t§MJ-1.iJI<? ~ fctqc, 1,~ -tiG-1.--ll°'
2. '34-<lcta ~ ~11-1.-1ctlii xl\ii4~ it !.lcf51~1.-J cfi ~1icf5 ~ ~~,q~ftc1 "ITT11T 'di rn"1 -1.i J I d. cf> ..... '< 1-~=q,.,....1 , cf> ";fFf ~ cl2TT 3ll~~lljfll{ ~--~}1 (cfi. 3ITT. tit-m ) ~~- ~X, f'4 '1 j ,p \ 7. \ . ~ Cl O 1.
..:., -~- \0 -30\ /2001 /cTT q) /trrq.,-lfffif cf> ~ cf> 311-iU<!
348 cf> ~ (3) cf> 3ljt1::.t0 1 it, ~ fcliwl" ctr ~~ w"'1icn ~- , o - "3 o \ · · ( ) ~ · 17•1-~00:2.. ... ~ · ~ ~ /2001 /cTT q) /°CIT'cl 2 ., ~'11¢ /\ cpl '01~\.Jll ~ x1~4lc1 cp !>llll:.l'PI'< ~. ~ &lxT ~cf>l~lci fcp-m \if@l t I 'i:Pro"i-1.iJld. cf> -<l'vll4lc1 cf> -;,p, ~ (f~ 3ll~~llj-1.ilx, ~--\dl (cf>. 3ITT. fii-m ) ~~ Governm~nt of Chhattisgarh Finar .:e, Commercial Tax, Planning, Economic, Statistics & 20- Point Programme Implementation Department Mantralaya .
NOTIFICATION Raipur, Dated '=<- 3 · \ ·-=< 00 2..
No.F- to - 7 /200-;/CTN( 3 )-In exercise of the powers conferred _by Secti9n 17 of the _Chhattisgarh Vanijyik Kar ·Adhiniyam, 1994 (No. 5 of 1995), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Adhiniyam to· the extent specified in column (3) for the period specified in column ( 4) subject to the restrictions· and condition specified in collumn (5) of the said schedule:-
SCHEDULE I S.No. l Class of I. Extent of I Period Restrictions and conditions subject to which exemption 1s granted I (1) 1 goods exemptio n
(2) I . _(3) .. . I .... _ (4) ...
Drugs Whole of From the and .. .···· tax.u/s 9 date of I Medicines . publication of this (5 When sold by a dealer registered under the Adhiniyam to " Shri Notircatio Bambleshwari n in official Mandir Trust Gazette to 31st March 2003 Committee" Dongargarh Distt.
Rajnadgaon for the purpose of treatment of patients against .a certificate in writing in the a ended form.
APPENDIX (Under C.T.D. Notification No .... ........ Dated ) I (Name & Designation/Status) . : ................ of (Naine of the institution) .................... Audress ........................ hereby certify that the goods, partku)ars l)f which have been given below, have been purchased fron L ( Na1ne and Address of the dealer) .............................. · _h,)ld · ng registratioa certificate No ........................... u11de1 the said Adhiniy; 111. I further declare that the goods have been purchased for treatment of patients.
Particulars of joods purch· tsed Particulars of purchase De~cript; on Qua~ ttity order/Bill/Invoice/_.-_·_ of goods Cashmemo/ ~lu~Jlan purchased No.
(1) Date -- (2) 3) (4) Value Rs
(5) -------------------------------------------------------------------------------- Total value ( in figures) Rs .................................. (inwards) Rs ........................ only.
Place------------ Date--------------- Signature of the purchaser with seal and Status .
.,, By or~_er and in name of the Governor of Chhattisgarh, L;l,>--- < K.R. Mishra) - Deputy Secretaiy Governrreni of Chhattisgarh .
Finance, Com1nercial Tax,·Ph:nning, Ec0nomic, Statistics & 20- Point Program1ne r mplen1entation Depart1 ,1cnt · Mantra 'aya NOTIFIC. :rroN R 1ipur, ' Dated ~ 3 ·\·'Joo 2 No.F- , \ o - B /2002/c;,TN( 4 )-In exercise cf the powers conferred by Section 17 of th '~ Chhattisgarh '/ anijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Govenunent hereby exernpts the class of goods spccifi<d in column (2) of the Schedule below from payment of tax under t :1c said Adhiniyan; to the extent specified in column (3) for tlie ,leriod specified i1: colu1nn (4) subject to the restrictions and cond~tion specified in collumn (5) of the said schedule:-
SCHEDULE S.No. Class of Extent of Period Restrictions and conditions subject to which exemption 1s granted (1 1 goods' exemptio n - 2' 3 4 Drugs Whole of ·for one and tax u/s 9 year from Medicines the date of publication of this Notificatio 5 When sold by a dealer registered under the Adhiniyan1 to " Udyanchal .,....
Charitable Hos ital And - n in officia Research Center Gazette Don ar ar Rajnadgaon purpose o~ treatmlnt of patients\ ~"'"mnst a certificate h1 writing in the a ended f onn.
Government of Chhattisgarh Finance, Commercial 1'~: Plano.,·, g, Economic, and SLtistics L 20--Point Programm~ Implementation Department Mantralaya NOTIFICATION Raipur, Dated 3°' \• ~t)o'1.
No.F- \o ·-I~ /2002/CTN( 7 )- In exercise of the powe:·s conferred by section 1 7 --of the Chhattisgarh Van ijyik K.tr Adhiniyam, 1994 ( No. 5 of 1995), (hereinafter referred to as the Adhiniyam), the State Government hereby exempts th 1-! class of goods specified in colulll1l (2) of the Schedule below from payment of tax under the said Adhiniyam to the extent specified ;n colurr: n
(3) for the period from the publication in official Gazette t9_3 h t March 2003 subject to the restrictions and conditions . specified n ''cntunfn{4fof the (:•tid Schedule:- ] ) I.
SCHEDULE Exe · ex. mpti n c nclition ubjec.t hi h ~ -nte.d.
a d By order and in name of the Governor of Chhattisgarh, t~'t,\ l~-~ ,- (K.R.Mishra) Deputy secretary Gqv,!rnme :1t of l th.attisgar '. 1 ..
FinaL e, Comn1ercial Tax, .I? ' annir. Econom : :, and :_;tatistics & + 20-Point Progn .n-in1e mplemen ia~ '. ,)n - Dt;partIT nt Mantral. 'a NOTIFICA .'ION R2 )Ur, Dated \ · '2 · "J. oo:2..
N ,). F- \ o - 2 /2001/CT/\ ( '3 )-In exercise of powers conferr ·d by sub section (9) of secti 1n 27 of Chhattisgarh Vanijyik Kar At· hiniyam , 1994 (No. 5 of 995 ) the state government hereby makes the following ame 1dments in this departmental notif1_~: •ion No. 326/641/CT/\'/2001 , dated 1.3.2001 namely:- (··- ...
Arr;endrr. ·nts
1. In the Notificatk,n for word~ •: '31st Janua1y 2002 " , words "30th April 2002 ".shall be sul ,tituted.
2. In the·lisfofthe deal~Fs _in tt. -~ Notification, S.No. (7) and
(8) shall be deleted.
By order and in name of the Governor of Chhattisgarh hnvv\~--,;
( K.R. Mishra) Dep?ty Secretary Government of Chhattisgarh -~ F,wance, Con ! mercial 'fax, Planning, l ~conomic, and Statistics & . 20-Point Programme Implementation Department Mantralaya NOTIFICATION Raipur, Dated 7· :Z • 2 0 0 No.Fl \o - 14 /2002/CTN( '3 )- Whereas The State Government Is Satisfied That it is necessary so to do in the public interest;
Now th erefore in exercise of the powers conferred by-
(1) Sub-s t_' ction (1) and (3) of Section 17 of the Chattishgarh Vanijik Kar Adhiniyam,1994 (No. 5 Of 1995), (hereinafter ref erred to as ti ,·.: Adhiniyam ); and
(2) Sub-sc,.;tion (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 0 r 1956) (hereinafter referred to as the Central Act);
The State Government hereby exempts in ,vhole the class of goods specified in column (1) of the Schedule below from the payment of tax under the said Adhiniyam and/ Central Act subject to the restrictions and conditions specified in column (2) of the said Schedule :;
SCHEDULE '-' .l JJ Lll'v .:,a1u 0 uuu.:, Ul a :::,uu:::,c:;4UCJll :::,t;;lJIIlg n:gIS{efeQ Notification No. dealer selling such goods_ in the manner A-3-12-95/ST- s ecified in ara ra h (2) below, ['\!'ffe6) date-~f" 7th 1-Nov. 1997 ---~---- --- --~---- -(b) When the goods specified in column (I) are purchased by a dealer regiskrc , I under the Adhiniyam from another such dealer for consumption or use as raw material or for use as incidental goods in manufacture of goods specfficd in his registration certificate or packing material for use in the packing of good:-: for sale and such purchasing registered dealer in support of his - claim for exen lption under this Notification furnishes to the assessing authority at the time of his assessment a declaration in the appended form issued by the dealer manufacturing the said goods or a s1 i bsequent selling registered dealer sc !ling such goods in the-manner specified in par,1graph (2) below.
(2) The registered dealer manufacturing the goods in his new industrial unit or a registered dealer subsequently · selling such goods shall issue a declaration referred in (I) above to the purchasing registered dealer. The selling registered dealer as aforesaid shall pr_epare 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 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 registered dealer / ourchasin re istered dealer. ____ ....., APPENDIX (Under CTD Notification No .... . ....... Dated ............... ) I, ( Name of the dealer) . . . . .. . . . . .. . . . . ...... holding registration certificate No ....... . .. under the Chattisr .arh Vanijyik Kar Ad i1iniyam, 1994 hereby declare that the goods )articulars of which have been given below sold by me to ( Jame of the f.J'-Jrcha~ -.;
the Ch certific
1956.
dealer) Shri/1'-1/S............... . ... o ...... holding registration certificate No... . . . . . . . unde1 ;hgarh Vanijyik Kar Adhiniyam , 1994 and registratior no ........ ·........... under the Central Sales Tax Act * a \'e been manufactured by me in industrial unit in respect of wh 1 I hold an eligibility .. certificate to avail of the facility of exempt i 111 from the payment of tax under the Chattishgarh Vanijy ;; Kar Adhiniyam, 1994 and the Central Sales Tax Act, 1956 ur !er Commercial Taxes Department Notification No. A-3- 12~95/S -V(96), dated 7th Nov., 1997 and that the said eligibility certific~1 ~ was in force on the date of the sale of the aforesaid goods.
or l ve been purchased by me from a registered dealer who has m2 Jfactured them in his new industrial unit in respect of which · · holds an eligibility certificate to avail .of the facility of exempt ,n from payment of tax under Commercial Taxes Depart1 ent Notification No. A-3-- l2-95/ST-V(96), dated 7th Nov., 1 cJ7.
or *have been purchased by me from a registered dealer who on his part had purchased them from another such dealer who manufactured them in his new industrial unit in respect of which he holds an eligibility certificate to. avail of the facility of exemption from payment of tax under Commercial Taxes Department Notification No. A-3-12-95/ST-V(96) dated 7th Nov.:
1997.
i g ds m nufa tur, d the good ·n hi . n \V indu trinl un it Value Rs (5 (6) 1 ··~
1.---l i -----------,.-~I - __ ___,_I ~----1 Total Rs ......... .
Total value in figures: Rs .......... . 1 words) Rs... . . .only Date:
Place:
Sig1w .ire of the industrial uni1 I t ~aler or his agent duly authoi ; sed by him, selling the goods By order and in name o the Governor )f Chhattisgarh !~v~t~ (K .R.Mishra) Deputy secre.tary Government of Chi 1Hisgarh Fin~nce, ( ,Jmmercial Tax, Planning, J ,conomic, and Statistics & ~'. 0-Point Prograrr1me In, 1); :~n1entation Department Mantralaya NOTIFICATl(}t
1.pur, Dated 7 · -=< • =< 0 0 2- . .. No.Fl 1 : o - 1 l+- /2001/CTN( Io . n 0xercise of the powers conferred by Sub-section (1) and (3 )f the Section l 7of the Chattishgarh V:1nijyik Kar Adhiniyam) )9,l (}fo.5, of 1995), the State Govem1nent hereby exempts in -., ..,,] ok with effect from the 6th may, 1994 1he class of goods spe,j ied in column (1) of the Schedule belO\V, subject to the restriction:. and conditions specified .A. in column (2) of the said Schedule:.:. .
·~, · SCHEDULE I Class of goods ~strictions and co1 c ions subject to hich j exemption is granted
(1) Goodg specified in schedule II appended to the· Chattishgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995).
)
1.(1) ,Vhen fr1e goods are sold by a registered dealer to an Jt 11er such dealer who has ~stablished a new indu ~~trial unit in respect of which he holds an elig;bility certificate issued by the compet~nt autliodty for availing of the facility of -
(i) exemption from payment of tax under Commercial Taxes Department Notification No.A-3-l '.~-()5/ST-V(96), dated 7th l''1ov., 1997; or
(ii) deferment of payment of tax under <:hattishgarh Deferment t'f Payment of tax (Ten :_·rares plus, hundred crores plus, five hundered
1. rares plus), rules, 1997; :md I
(2) the selling registered dealer in ~upport of his clain1 for exemption from ;'J ayment of tax under this Notification in ~espect I 0 f the sales of such goods to the registered d~~aler aforesaid, obtains from such purchasing h·:gistered dealer a declaration in the appended ~===::~=;:,---1.~f--rm issue~ by him in th ,~ manner specified in l --- -~~~~~---~----·- paragraph 2, to th~ effect that the goods being purchased by him are intended for consumption or use as raw material or for use as incidental goods in the manufacture of goods for sale or for packing of good::; manufactured by him . and that,- ·
(a) he holds an eligibility certificate for availing of the facility of exemption from payment of ta:x under Commercial Taxes Depart1nent Notification'· No.A-3-12-95/ST V(96), dated 7th Nov., 1997 or deferment of payment . of ta\ µnder the Chattisgarh Deferment of Payinent of Tax (Ten crores plus, Hundred crores plus, Five hundred crores plus), rules, 1 ()97; and '(b) the sa;d eligibility certificate was in force on the dak of purchase .of the aforesaid goods.
(2)(i) The purchasing registered dealer shall prepare the declaration in quadruplicate, the original shall be issued by him to the selling registered dealer. The second and third ·copy shall be sent by him to his appropriate Commercial Tax Officer who will send one copy to the appropriate CTO of the selling registered dealer. The -fourth copy shall be retained by hin1. The appropriate CTO of selling/purchasing registered dealer shall place the declaration in the assessment case record of such dealer for the relevant period.
(ii) the declaration issued by the purchasing registered dealer as aforesaid may cover more than one purchase transaction, provided the aggregate of the purchase prices relating to the transactions covered in the declaration does not exceed rupees one lac.
APPEND I}< Declaration (Under CTD Notification No ......... , ... dated ................. .. ) l , ( Name of the dealer)....... ............ of ....... _ . .
hold ing registration· certificate No .................. under the Chau ishgarh Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995) hereby declare that I have purchased the goods particulars of which have been given below froffi: Shriflvl/S.......... . .... . .. a dealer hold :ng registration certificate No ..... , .. . .......... under the said Adh i niyam for consumption or use as raw material or as incidental goods in the manufacture of other goods or for use as packing mat 1~· rial in the packing of manufactured goods.
2~ I further declare that,- ,~i) I am the holder of an eligibility certificate for availing of the fr1,.;ility of, exemption from payment of tax under Commercial .Tax Department Notification No. A-3-12-95/ST-V(96), dated 7th Nov. ) 1997.
or deferment of payment of tax under Rule ............. of the Chauishgarh Deferment of Payment of Tax ( Ten crores plus, ijµ pd red crores plus, Five hundred crores plus) rules,1997;
' (ii) I have purchased the said goods from the said dealer for cons i lmption or use as raw material, for use as incidental goods in the 111anufacture of goods for sale in my new industrial unit/for use in p:1cking of goods manufactured by me in the said unit;
(iii) The goods purchased by me for consumption or use as raw 1naterial or for use as incidental goods are specified as such in my registration certificate under the said Adhiniyam ; and
(iv) The aforesaid registration certificate and eligibility certificate were in force on the date of purchase of the said goods.
.;.
,-.~1ich have been given below fro1n ........... ( Na1ne of the dealer) holding registration c rtificate No ...... under thP said Adhiniyam and the said goods arc intended by me for co : tsumption or use as raw material in the manufacture of goods in my new industrial unit "under the name ·••q••··········• .. ·· k,cated at ............ in ...... .
District.
2. I further declare that,-
(i) I hold an eligibility certific~1te under CTD Notification No.A-3-12-95/ST-V(96), dat~d 7th Nov., 1997, in respect of the said industrial unit for· a period of. ........... .- .. years with validity for the period from ......... . .. t9 ....... .
(ii) the goods purchased ar~ specified in my registration certificate under the s: tid Adhiniyan1, and
(iii) my registration certificate and eligibility certificate were in force on the date of the afore said purchase of goods.
p ·· 1 f d h d an1cu ars o goo s_purc ase ·~ *Particulars of Description of Quantity Value Rs. p.
purchase order/ goods , Bill/Invoice/ca purchased sh memo/ challan No.
' date
(1) (2) (3) (4) ·- .,--,o-t., .. ' ' ~- - ,. . . .
, ...
. . .
Total ................ . . . . - Total value ( in figures) Rs ............ ( in words) Rs ........... .
only.
Date ................. .
Place................ Signature of the dealer *Strike out whichever is not applicable.
By order and in name of the Governor of Chhattisgarh ~u,~,.,,;::
(K.R.M ishra) Deputy secretary I. · ;
, _, ·'% _- Gov (· : nment of Chhattisgarh 1;1a1, :e, Co1nmercial T:! X, Plan11ing, Economic, :1t1d Statistics & ' 20-Point Program1ne ImplemenLtti, _; 11 Department Mantralaya NOTIFlCATION · Raipur, Dated 7, '2 · ~ 00 :z..
No.Fl \ o- I'+ /2001/CTN( 13) - In exl-rc i\e of the powers conferred by section 17 of the Chattishgarh Vanijyuk Kar Adhiniyam, l 994(No. 5 of 199 5), the State Go vernment hereby exempts the class of go uds specified in column ( i ) of the Schedule below from payment t, f tax under the said Adhiniyam for the period specified in coltimn (2) 11) the extent specUied in column(3) - I subject to the restrictions and conditions specified in colunm (4) of the said Schedule:- Class of g ods (I Toilet oap, a -hing s ap an , ashing de ergent.
p (2 i fr 1m 1-4-. 15 to 31-3~97 ) o asto redu th r - • f tax u/ . .
p re nt.
. .
e -- en1p i n 1s g, an ed 4 Tl1e I n1p mn sha lb a ailable if th tax 1a be ,.,~1, \., \j r L (K.R.Misl ra) Deputy secretary Gov<·rn1nl·nt of Chhattisgarh INANCE. COMMERCIAL TAX, PLANNING, ECONOMIC AND STATISTICS & 20-POINT PROGRAMME IMPLEMENTATION DEPARTMENT.
MANTRALAYA NOTIFICATION ~aipur, dated '=<. ~ · ~ 0 0 :2.
No. - /F- \ o - \ 6 /2002/CT/V( 15 )-In exercise· of the powers conferred by section 17 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995) hereinafter referred to as Adhiniyam, the State Govefnment 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 ;
No.
2 L
SCHEDULE __ c6~~~~1- _E~:1;~~i~n --- R8s1::~~~:1!~~~~o~!~:f.Ct10-] .Steel Tubes Whole of Tax When sold by a dealer registered as specified under section 9 under th1:~ Adhiniyam who proves to in category the satiI;faction of the assessing
(xi) of clause authority at the time of the
(iv) of assessment that:- section 14 or (1) the goods were manufactured by the Central him out of such strips, which has Sales Tax been manufactured by a steel rolling , Act, 1956 mill within the State of Chhattisgarh · (No.7 4 of and the manufacturing registered 1956) dealer produces a declaration form Steel Tubes Whole . OT Tax as specifi~d under section 9 & in category 10
(xi) of clause
(iv) of section 14 of the Central Salestax Act A-2 obtained from the steel rolling mill.
( 1) When sold by a dealer registered under thf.t Adhiniyam and such dealer in suppoI1 of his claim 'or exemption in respect of the sale of the said good furnishes, at the time of his assessment, to the assessing authority a declaration in the 1956, (No 74 of 1956 2 Appended Form A-3 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(3) below.
(2) When purchased by a dealer registered under the Adhiniyam from another such dealer for use as raw material I incidental goods in the manufacture of other goods and the purd1asing • registered dealer claiming exemption from payment of tax on the purchases of such goods produces at I the time of assessment a declaration in the appended form A-3 issued by the selling registered dealeir, stating that such goods were manufactured out of such Strips, which has been manufactured by a Re Rolling Mill coveired under the provisions of S.No.2 of the Schedule to Notification No.
F-10/392/2001/01N(70), dated 12th November, 200·1 .
(3) 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 shc:111 be sent by him to the appropriate Commercial Tax Officer of the selling/purchasi,19 registered dealer and the fourth copi, shall be retained by the registered dealBr 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/ purchasing registered dealer.
I By order ancl in the name of the Governor of Chhattisgarh ~ -U~Sn _---:7!
(_ \<. R. M \ s ho..)
T") .. n,, +-u <.r r,-,eT, APPENDIX A-3 (Under CTD Notification No .
1, __________ a dealer holding registration certificate No.
· under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 --------".-~ hereby declare that the ,goods, particulars of which ~,ave been given below, sold by me to Shri ________ a dealer holding registration certificate No.
------ under the sald Adhiniyam have beon manufactured by me and which were manufactured out of such strips, which have been manufactured by a Re-rolling Mill covered under the provisions of S.No. 2 of the Schedule to Notification No. F-10/392/2001/01 N(70), dated 12'h November, 200.1.
OR have been purchased by me from ____ a dealer, holding registration No. ____ under the said Adhiniyam, and such goods were manufactured out of such strips. which have been manufactured by a l~e-rolling Mill covered under the provisions of S.No. 2 of the Schedule to Notification No. F- 10/392/2001 /01 /V(70), dated 12'h November, 2001.
OR have been purchased by me from ____ a dealer, holding registration No. ____ under the said Adh1niyam who on his part had purchased them from another such dealer __________ holding registration certificate No. _________ under· the said Adhiniyam, and such goods were manufactured out of such Strips, which I,as been manufactured by a Re-rolling Mill covered under the provisions of S. No. 2 of the Schedule to Notification No. F-10/392/2001/01N(70), dated 12'h November, 2001 Particulars of the Purchase order of the . . Part~c~l_ar~-~Jg_oo~s .!i<>Jd _____________ _ Particulars of Descrip- Name and address of Bill/Invoice/cash tion of thet dealer who has Memo/challan goods m~mufactured such purchasing of the selling steiel tubes.
dealer. ·-· ____ Dealer --------+··- ( 1) _ _0____ --& ~- Quantity Value 5 j_@ I Total Total value (1n figures) Rs Place _______ (in words) Rs. _____ only 1 Date _____ _ SignHture of the dealer.
Strike out whichever is not applicable G~venunent of Chhattisgarh · Finance, Commercial Tax, Planning, Econo111ic, S'iatistics & 20- Poin~Progra111111e hnplementation Departm½nt Mantralaya NOTIFICATION .- Raipur, Dated I J.. · :i. · 1 :i o o 2 N:o.F- I0-17 1/2002/CT/V( IS )-In exer.cise of the·.powers confen;,ed by Sectio~ 17 of the Chhattisgarh Vanijyik Kar Adhiniyan1, .1994 (Nor 5 of 1995), the State Government hereby exempt~ the class of gqods specified in colu1nn (2) of the Schedule below friom payment oI tax under the said Adhiniyam to thJ extent specified in column (~) for the period specified tn column ( 4) subject to the restrictiofis and condition specified in collumn (5) of the said schedule.:-. ·, ' ;,
SCHEDULE ...----'-'r----------,-------'-------,---~~-r------·· ------, S.No. · Class of i goods Extent of ~ exemptio n Period Restrictiuns and conditio1is subject to which c.'<emption is granted ~"'--'-----~---~~-----'----+-----J.,__,5_,__) __ _ I) (2) 3) 4 1 JDrugs Whole of and tax u/s 9.
,Medicines For one year from the date of publication of this Notificatio n in official Gazette When sold by a dealer regfstered under the Adhiniyan1 to II Sarnta Manch, Rajnadgaon" for the purpose of treatment of, patients free of charge against a certificate in writing in the a pended form.
APPENDIX (Under C.'"~.D. Notification·No .... . .Dated .)
I (Name & Designation/Status) .................. of (Name of the institution) .................... Address ........................ hereby certify that the goods, particulars of which have been given below, have been purchased from ( Name and Address of the dealer) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . holding registration ce11ificate No ........................... under the said Adhiniyam. I further declare that the goods have been purchased for treatment of patients free of cost.
Particulars of Goods purchased Particulars of purchase Description Quantity order/Bill/Invoice/ of goods Cashmemo/ Challan purchased No.
(1) Date . (2) (3) (4) Value Rs.
(5) Total value ( in ,figures) Rs ....................... . .......... (inwords) Rs ........................ only.
Place----------- Date--------------- Signature of the purchaser with seal and Status.
By order and in name of the Governor of Chhattisgarh, Government of Chhattisgarh Finance, Commercial Tax, Planning, Economic, Statistics & 20- Point Progran1111e Implementation - Departn1ent Mantralaya NOTIFICATION Raipur, Dated 1 ~ • ~ · =< o o :z No.Fl \ o - '3, /2002/CTN( l 9 )-In exercise of powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam , 1994 (No. 5 of 1995 ) ( hereinafter referred to as Adhiniyam ), the state government hereby amends the Notification No. F-l0- 8/2002/CTN(4) dated 23.1.2902 as given below:- A11ENDMENT
1. In the Schedule to the Notification in entry No.( 1) in column (5)
(a) words "Dongargarh Distt.", shall be deleted.
(b) after word " patients ", the words "free of charge" shall be inserted.
2. ·Jn the Notification, in the Appendix, after word "patients", the words "free of cost" shall be inserted.
3. Above amendments shall be effective from 23.1.2002 By order and in name of the Governor of Chhattisgarh, ~\~ ( K.R. Mishra) Deputy Secretary Ge, verr:1 ment of Chhattisgarh ,. .. Pinance, Commercial Tax, Planning, Economic, and Statistics & 20-Point Programme Implementation Department Mantralaya NOTIFICATION Raipur, DaLtd \ • 3 · :J-. D O 2 No. F- \ o - :2. /2001/CT/V( 2 5 )-In exercise of powers conferred by sub section (9) of section 27 of C! 1hattisgarh Vanijyik Kar Adhiniyam , 1994 (No. 5 of 1995 ) 1b0 state government hereby makes the following amendments in this departmental Notification No. F-10-2/2001/CT-V(76), dated 28.12.2001 namely A rnendments In the Notification for date "28.2.2002 " , the date "30.4.2002 " shall be substituted.
By order and in name of the Governor of Chhattisgarh, ~~ ( K.R. Mishra) Deputy Secretary 'II'!.· ____________________________ _ ~ Government of Cbbattisgarh Finance, Commercial Tax, Planning, Economic and Statistk::; & 20-Point Programme Implementation Department Mantralaya NOTIFICATION Raipur, Dated ;l..1"'f. 3 ~ 2<!f:i ,_ No.F- 1 t:> ,;>...G /200°2/CT/V( ~3 )- In exercise of powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) the state government hereby makes the following amendments:- Amendments
1. In the Noti(ications given below for the figures "31-:-3-2002", the figures "31-3-2003" shall be substituted:- S.NQ.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 ~ .
Notification No. & Date A-3-35~1999, ·st-V(64), Date· i0.1.1999 A-3-10-2000, ST-V(l 1), Date 21.1.2000 - A-3-20-2000, ST-V(20), Date 3.3.2000 A-3-28-2000, ST-V(22), Date 29.3.2000 A-3-28-2000, ST-V(28), Date 13.4.2000 A-3-28-2000, ST-V(29), Date 13.4.2QOO A-3-28-2000, ST-V(30), Date 13.4.2000 A-3-28-2000, ST-V(36), Date 17.4.2000 A-3-20-2000, ST-V(43), Date 4.5.2000 A-3.-80-1999, ST-V(46), Date 26.5.2000 A-3-10-2000, ST-V(54), Date 29.7.2000 A-3-49-2000, ST-V(57), Date 5.8.2000 A-3-36-2000, ST-V(60), Date 9.8.2000 A-3-53-2000, ST,,V(68), Date 24.8.2000 A-3-72-2000, ST-V(78), Date 10.10.2000 F-10-10-2001-CT-V(4), Date 30.3.2001 F-10-258-2001-CT-V(27), Date 21.6.2001 F-10-332-2001-CT-V(37), Date i0.8.2001 F-10-382/2P01/CT/V(57), Date 17.10.2001 F-10-372/2001/CT/V(63), Date 8.11.2001 F-10-392/200f1CT/V(70), Date 12.11.2.001 ~- In the Notification, at serial number 20 in above list, in the schedule after serial no. 1 following shall be inserted :-
2. Jute twine a."""-. whole of tax By order I.. m the name of the Goven :or of Chhattisgarh t, st..
t_,)ylAA-{ ~---- '<t (K.R.Misra) Deput/ Secretary ------ · , Government of Cl hattisgarh Fin~mce, Commercial Tax, Planning, Economic, and Statistics & 20-Point Programme linplementation Department Mantralaya NOTIFICA Tl ON R~1 ipur, Dated ~ '1, '3> - '2e"tQ 'l- No.F-- IO ·~ /2002/CT/V(~b)- In exercise of the powers conferred by section 1 7 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 ( No. 5 of 1995), (hereinafter referred to as the Adhiniyam), the State Government hereby exempts th~ class of goods specified in column (2) of the Schedule below from payment of tax under the said Adhiniyam to the extent specified in column
(3) of the Schedule for the period from 1st April 2002 to 31st March 2003:- tnpti I nd oi] By order an<l: in name of the Governor of Chhattisgarh, ~\y-7, (K.R.Mishra) Deputy secretary Government of Chhattisgarh Finance .. Commercial Tax, Planning, Economic, StatL,tics & 20- ff;. ... ,,,. Point Programme I1nplementation · · Departm('nt Mantralaya I NOTIFICATION ·'' •r'i';:, ,, Raipur, Dated :2 "1 ~ '3 .. '1-c,oL No.FIio r 2 c, ,J- /2002JCTN( 3 7 )-In exercise of powers conferred · by clause (a) · of sub-section (I) of section 13 of Chhattisgarh Vanijyik Kar Adhiniyain, 1994 (No. 5 of 1995 ) ~ hereinafter referred to as Adhiniyam ), the State Government hereby an1ends the Notification No. A-5-11-94-ST-V(22), dated 1-4-1995 as given below:- AMENDMENT
1. In the Schedule to the Notification after entry No. 7, the following shall be inserted:- ' 8. Aluminium ingot · and Aluminium wire rod 2 percent 1"' \\ihen used as raw material by small scale industries located in Chhattisgarh.
2 The amendment shall be effective from 1-4-2002 By order and in name of the Go erno f C lhattisgarh, ~'~~ ( K.R. Mishra) Deputy · Secretary Go, cmment of Chhattisgarh A . Finance, Commercial Tn.\ , Planni~g, Economic and Statistics & 20-Point Programme Implementation Department Man ralaya , 1 l';'lOTIFICATION Raipur, Dated 27· '3 · ~ 0 '2.
r,,r No.F- / 0 --~ /2002/CTN( 40 )- In exercise of powers conferred by sub section (1) of section 4-A ~f Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par,; Kar Adhiniyam , 1976 (No. 52 or 1976 ) the state government, hereby, mak~s. the following ,~eµ_~ ,cnt :in this departmental notification No. A-5-14-97- ST-V(78) dated 29-9-917, pame y :- ~ AME~ MENT rn the Schedule to the said No ification i 1 entry 1 :-
(1) in column (3) the words "and furnace oil" shall be deleted w.e.f.from
1.42002.
(2) in column (3), ( 4) & (5) after .:ntry 6 following shall be inserted :- 7 Fly-ash when entered 1.4.2002 10% into local area from any place outside the state of Chhattisgarh 8 (I) Furnace oil when entered 1.4.2002 25% for power generating sets" in Borai, Jamul, Arasgeta, Rambud, Tifra, Darramura, Bhupdevpur, R wan, .Sonadih, Ra wan, · fekari, . Tandwa, Kundaroo and Hiramee 1 1 local areas ... , _ 1 ..• (II) Furnace oil whemenfered . -------do-----.-- 10% for all other uses in all local areas of Chhattisgarh stat_e By order and in name of 1he Governor of Chhattisgarh, ~~ (K.R.Misra) )eputy Secretary Go .. ..:mment. ·f Chhattisgarh 'inance, Commercial T~,x, Planninr Economic and Statistics & 20-Point Programme Imple1. cntation Department Mar. ralaya blOTIFlCATION Raipur, Dated 2.r· 3 · ~ 0 '2.
No . .r- IO -~ /2002/CTN( 40 J- In exercise of powers conferred by sub section (1) of section 4-A pf CLhattisg:1rh Sthaniya Kshetra Me Mal Ke Pravesh Par ~ar Adhiniyam , 1976 (No. 52 C'!' 1976 ) the state government, hereby, Ditak~s the following ~entW1cnt in this departmental notification No. A-5-14-97- 'ST-V(78) dated 29~9-917, namely::- .
I AMENDMENT In the Schedule to the said Notification in entry I:-
(1) in column (3) the words "and furnace oil" shall be deleted w.e.f.from
1.4.2002.
(2) in column (3), (4) & (5) after .:ntry 6 following shall be inserted:- 7 Fly-ash when entered 1.4.2002 l 0% into local area from an_,;
place outside the state of Chhattisgarh 8 (I) Furnace oil when entered .4.2002 25· for power generating sets 1 in Borai, Jamul, Arasgeta, Ramb11d n1r· Tifra, Darramura, Bhupdevpur, Rwan, .Sonadih, Rawan, Tekari, . Tandwa, Kundaroo and Hiramee ! / 1 local area~ r ,. ; '., · (II) Furnace 011 when,enfered - -----do-------- 10% for all other uses in all local areas of Chhattisgarh state By order and in name of he Governor of Chhattisgarh bM~ (K.R.Misra) )eputy Secretary )Vern .cnt of Chhat :isgarh r 1ance, Conune1 ll Ta} Planning, E,. 'onon1ic and Statistics & 20-P 1t Pre ran11ne In1p 'en1entation )epartn1ent viantralaya N fIFICA TI<J: ~ -l~ ;1'.'Jo.F- /o - '..2--o /20:'. 1./CT/V( \.J.
copfe1Ted by sub-es•. tiqn (1) of Scctic ,.Sth',1 niya Kshetra l\/ Mal Ke 'Pnn,esh (No. 52 of 1976 the State -Gove I - following amendmc t in this departm~ 20/2002/CT/V(22) ( 1~ed 28-2-2002, na AMENDJv1E1' Lipur, pa d s l\, ~;, )- In eY 1·cise of powers 4-A of 1e Chhattisgarh tr Kar / ihiniya1n, 1976 nent he '.by makes the ~al Notif ation No.F-10- Jy :- In the Sched,t_: : to the said Noti :ation i1 column 3) for words "All kind of 'erro Alloys", the 'ords "H ~h carbon ferro manganese and H h carbon ferro tlico m 1ganese ( silica manganese)" shall b :;ubstituted w.e.f.: -2-2002.
By orde1 :ind in name oftht iovemor of Chhattisgarh ·hwl'e/<\ _ (K.R.Mi'sra) - . - J)eputy Secretary 11 , ! : Gov 'rnn1ent of Chhatt isgarh .. ~ ... ·,·n· ... c·dlCe, Con1rne1~cial fax, Pla. nning, Eco~101ni~, St~~s!ics & 20- ,,l., ~; Point Progra111111e in1ple1i1entation ~r ' · Depart1nent . · ~> Mantralaya · NOTIFICATION . _ Raipur, Dated r. Lt,~ L : ~~.Fl I a / 7 12002/CTNC !/_6 .)-In exercise of powers conf~rred by section 17 •Jf Chhattisgarh Vanijyik Kar Adhiniyan1 , 1994 {No. 5 of 1995 ) ( hereinafter refe1Ted to as Adhiniya111 ), the state governn1ep.t hereby amends the Noti~cation No. F-10,.
7/2G02/CTN(3) dated 23.1.2002 as given below:- AMEND}JfENT ~··~1.,· 1 In the Schedule to the Notification in entry No.(l) in c,oJumn_ (5) after word ''.,patients ", the words "free of charge" shall be inserted. · · , ;!. . In the Notification,. in the Appendix, after wotd "patients", the words "free of co:;t" shall be insert~d.
3. Above amendments s11all be effective from 23.1.2002 By order and in nameof the Gov.emor of Chhattisgarh, . . ~':n,7, ( K.R. Mishra) - Deputy Secre_tary . <GoN l!l11n11nMnit @ff COin hattti~arlh1 IFin111mn:cxe,, <C©Anll11nn-m1coaJl lf c&\, lflmnuminnm,, :J1«©ntrn1niir,, anldl ~a11it$ ~ ~ ~··~·, ~ f ' 10).IP>©·i int ffinij~lcalmme If1rryrlktm.eint'ooi 0:m . I ~tllID[Xfil}Jt 1Mh!ni1n~a ~1DIOffll" ~rn;, JD)Jtttxdl ~---~ .. ~~ ·· 1N"n. 1F- 1 v - E; Y. 1/'2mrl'fCT!V{ 'LJ 0 ')- The f oTlowing draft 1n1endments of Scl:edule n of the Chhattisgarh Vanijyik Kar 1 -, - ~., - -- - -, l 99il 8' :o. ~ oA~ 1995), which the St,1te Govern1nent proposes to 1nake in exercise of the ::,owers conferred by sub section (1) of Section .. 6 of the said Adhiniyant, is published as req111red by· the second proviso to the said sub-section, for information of all the persons likely to be affected thereby and notice is hereby , given that the said draft will be taken into consideration on or after the expiry of five days from the date of publication ofthis ;Noti.fication injhe Gg:z:ette.
Any objection or suggestion which may be !eceived from any person with -re_speot to the said draft before the date specified above, shall be considered by the State Government DRAFT AMENDMENTS In :Part III of the Schedule lI of the said Adhiniyain -
1. in serial number 36 in column (2) the word "suitcases shall'be -deleted.
2. itLserial number 4 in column (2) the ·words l ·air Oils" shall be deleted.
By ,order and in 11.ame o- the ·Governor o Chhattisgarh ~)~ l(.R. MishraJ n )Utv Secretarv Government of Chhattisgarh .
Finance, Commercial Tax, Planning, Economic, Statistics & 2~· Point Programme Implementation Department · . Mantralaya NOTIFICATION Raipur, Dated ts-..... 4-'2-0-02- No.F/ 10/ 's 7 /2002/CTN( 4'6' )-In exercise of powers conferred by section 17 of Chhattisgarh V anijyik Kar Adhiniyam, 1994 (No. 5 of 1995 ), the state government hereby amends the Notification No.A-3-22-99-ST-V(56), dated 31-5-99 as given below:- AMENDMENT
1. In the Notification for figures "31.3.2002", the figures "31.3.2003" shall be substituted.
2. Above amendment shall be effective from 1.4.2002.
By order and in name of the Governor of Chhattisgarh ,~¾~ ( K.R. Mishra) Deputy Secretary I ~ I I I , iJillfltl~ ~ "'1~r=f'i'4TT'.l~"'1 • i ~ "it {I~ 31"""~""¥1 .... ljp,-. €'"H.,_ .
~. am. ·ft m, "3'tl- f,qci, •• I -,• I . .
:, Dy order ·111.d in tbi; 1111m o Llil) yo cmu r ol' c r,himi:garh.
!_; , K. H. MlSR A. DClp u1y Sci.:t~ ltl ~ • • t ' <fil"tw.~ w-1linl•t191 f5 •1rra 'il"l1 ~l11jlllt • . ii;. 3TIT. fqm, '3'!~ .
Raipur. th 212nd Apnl ibn2 I r Nd t11'1D\TlON •.
·' (.', vl , mcnt of Chh , tisgarh I INANC'E, C<..•MMERCI/> 1 '\X, PLAJ\.'NJNG, l!CONOMIC A ' '11) STA TISTl(;S & ......__ 20-PCUNT PROG A' 11 11~ IMPLEMENT &.TION DEPARTMENT MANTRALAYA 'IOTIFICA TIO!'
o/ J,'. Jo - f.// 1200;. IC rN( • I Chhunisi;arh Sth1111iy" K~hc1r;i I', 1hc :Sli,k (invcmmc111 hereby m: .:s Nd. A :.:10.2000.s·1 V( l9) da1t-.· 1 · Raipur, dated 3 er , ~ -~'l J • In cxcrcis..- or fQwcrs confciicd hy Section 10 or 1h, • Kc Pravcsh Par far AJhiniy11n . 197(, (No. 5'.:: o( 1971i i follo,ving amc I l111cn1 in this J.t·panmcntal 1101ilkatu •1 - ' I.
3 ' I I()(). nnrnely :- .\MENOMENl ' n 1h.: Sdwdu to 1hc s:u, , ~at ion 1 I J in -;cri • N<1. 2 in< ; , 2} 1hc words :fl Inc.! oil" $11:ill be dlllctcd.
,21 nlicr s, iul Nv. ~ I 11 gshul l be i11s1m !c. :- Fumaco:-oi l • • From < ,. tc or pub Ii ca --:a,-.cuc 10 31.3. ' ,Ji ,, When 11 ~ goods spec lied m the en umn (1) arc pur I a.-«:d by 11 de. [er rcgLStcrcd mdcr lhc Chhatti arh Vcinijylk Kar A<lhiniy:,m, 19''4 (No. 5 · 1995) from , 101hcr rcgis1c1 ;d dealer under 1' ,-aid Adhini:, Jm for .:onsun plion in any lo< • nrca other tJ ~n for .:onsun ption 111 power ,•encrnting se•s si1u31cd ii 81Jmi.
Jamul. /l rasgeta, Rambod. Tirrn. l>.i:Tllmur.i.
13hupdcvnur. Rwau. s .. nadih. R.awnn Tckun.
_Tandwt-:. KunJaroo a.nc laliramce lncal :1rc:1s .. .
' ·111i~ 0111cnd111cn1 will be cl :ct . • from the tlm~ 01 ,,uhlication in :n;-.c111.:
B) t•rtlcr ~n, I m thu 11unw I l rh.: (i<".:111..- ,1fChh:,11i~c.11h 1,- . .
ID' NIM s ~,.,,, l " .11 l',h~r.t) - l>q1u 11 ~c..rc1.10 Governm eut of Chhattisgar ! , Fir: ·.m: ~, Comr: •~rcial Tax, Plaq1ing, Economic ·a ,, d Statistic! & 2U-Point ?rogramme In•, plementation Dep : rtment !"- !Aantralaya NOTIFICATION Raipur, Dated 6 .2 - o ~; - 2-01) ')_ No.F- {D / >. /200(/CTN(s 1-.)- In exercise .·,f powers conferred by splJ-~ ection (9) of r ,, ~~#por1• 27 of Chhat tisgarh V anijyik Kar Adhirjyam 199··~ (No.5, of 1995) the state govetjiment hereby makes the ~cllowing arnendments :- :,,.,,, ..... .,.
Amendments In tht Notificatio · ts given below for the figures "30-4-2002", the figures "31-1:)-2002" sh,Jl be substituted:- S.No l.
2 Notification I'.; e> . & Date 326/ 641/CT/V /2001 Date 1.3.2001 F-10-2/2001/CT/V(76), Date 28.12.200 By ord r &, in he n ainc f 1 h Gov rn r of hhattisga rh bl, \~-a- ( · . R.Misra) D pul er tar NOTIFICATION (T (<l No}i F- 'I cif44./,'. f2002(CT/V($"b 1 )- ln: exercise'.'of powers conferr~d .· by1 ':'sect!onl~.\ J . of Chattisgarh fVanijyik· Kar , Adhiniyam - , j' ·{" '- " ' t ,1· f { . 1 ! • • .,, •. , • 1994 (No. 5 of 1995) the State Govemn1ent hereby exen1pts the class of goods specified in column (2) of 1th,e. S<;J)edule below fron1 payment of· tax under section 10-A · to · tl~.e ext en~ specified in ,column (3.) with eff~~~lr~l}l,~~e da~.~r of;publication· in~~~ Gazette t 31 03 2003 \ •• • .. }j!;,J,+1 /,t;>"J?r:· • . · , . . , , , .. · u ·oe, ; : ; )-- · · •', . . 0 - - . .. - ' . - ·- t ' . ~ .- , ., ., ,-,,,. ,. . '\ . t ' •. 'I; ' • -~ • '
SCHEDULE S.No:1•· . Class of goods Extent of exemption
(1) · . _.; ~--.1 .... ' (2) ' .
(3) ' .
- l'yres, tubes and flaps of Whole of Tax . ..
motor vehicles of all ··• · ..
kindsi, :i: · animal drawn ' vehicles~ ' · tractors . and • • • • £ trailors. ,,·. ~;,.:r,-~ ·,,.,,.,. --:~ ~-~:,,,~ . _,___ By orde: and n narne o the Gov ·nc o Chattisgarh l(_)y\,'\A.,1 ~ . - K.R.Misra) )eputy SecretaI") l 11;~--,·~-.. .. ,- ..... ,;· .. · : .... : •,;~·-·•'.--· •,c ,1. •._.· •• ;:,.~,~~m~,,.,;-, !""···· .•.if_;"'_!····•.·.·,.·i_/ .•• r···' . . . . ·. . .. •. _. . . ;• .. ,.,:.•Jt'-n:•,,:. \', .• -.... -1.1.~·· . . r:" , • ,. -·· · • -.- · · · · . · ~·~;;:-1:~11~t;•;:2~--.~r::~ ·_ >· ... ·1~;~· . C:C\'•;·r '=.=.:_1t: •~i . of ~t1r~tt1sgarh . . ::\~;~~>}:*~:~:~- .. • 'Finance, Co1nn1ercial Tax,' Planning, -~COQOmic, and Statistics·&r:· .· fi~t~t;r,c~,.ll1rir 1 20-Point ~~ogra~e1.:1r.nplementation' '.~- 'Lt~:f:~~ri;Y,~0:-~r:r ·: :.
-·• . . ,•ll ' •D artm.:. -::!b,- 1··... . . . . . ;tt··:.:'~\~::,i'·.
· _\' .i.•;. i-1.-·· ep en ··•··· .. 1 •·· ·•· -.1•.-•• :.··-,.~. -.. . . • ... , , .. ·.. ... , M ·'tr•:·•1··•.: .... , ........ (,, . . •. ,._. ·.~ •;• ,, . ·• .. . ·_:·~:,~-~~:· ·_7--, ....... .
#:-:(fi~< • ~ •. ·~:. ' ,·• ,., ; • • y ~ ~ ay~ l'~ •I.•: •: •. • :" : · ,• " · . _:(i.'•f' •1. • • :.~rt, • ~ · - r.-· · ''./!!:-:•~:·':···- NCifIFICAT.t'~· ~T:"~} ........ . ··,•.~ · ·.;.~ _!'.~·•'·•·~ '.?•-:_-,,: .. ···~ I '' 1i· ' · l•~t:,(l,,,. ;fjh 1ql • _ •• • • • 1 •. ,-;; ;~: ~"lpur,. µitlt'~ l!l . '-~r-1}6~l- ..
No.Fl ,~ ;_ · ~~.:~ · ·- 12op21~rty(~~~~ )'l~. ~xerci,~.~·;ot~\~~~rs confer.red by .section 17 of Chh~tt1sgarh Van1Jy1k Kar: _ · -. yam, 1994 (No. 5 of 1995 ) ( hcrcfnafter referred to as Adntfl!-~ ~~~~~;tij.e State Ciovcrnmcnt hereby exempts the class of goods ·sP.x~\fie~ in colu11111 (2) of the Schc<luk below from payn1ent of tax:14ri~er the said/\dhiuiyam from tht; date of publication in official"~~~~ till " J 1 M 1narch 2003, to the ex lent specified in column (3):~~'fiihe:·said S. l .d l (r i . i. , . '}~ '•1-lJ,: J · · ',.. C J.fi., '-;1. ~ •ra ·., • · · : . . .. , : ; •: · •:·· -·> · ~ q !f;r?#\,;.;,.; ·-~~,:~it,..~:.. f;?: :t" Ir; ... j t.~•f.4"l•' ;.r,,,;·I ., ., SCIIEDULE ·• . .;>·~: .• .,,.,.,,;!I:,. \ . . · .. -.,•;; ·\ . ' • ... . . · .. ·""' .. ~ t,:;. . ·~l: ':7 ' l , -.: ..... -1 .:. " _, .-. ,.-,:1.-~ ?d.. ·1.> .. ,. •• ·_. • ,, -~ · - - - .. :'·•' • ·< _. • S.No. Class of goods I Extent of e, en1puoo ".: i~ .. r: ~· ( l) ' (2) 3) . ·. .. ~ J, - .. -• .~· - - .......... --J} ... : Mobile Partly so as to reduce the rate.·.· ~ -· I:TI.1~*;:,. : telephone '.• : und~r Section 9 to 4 % 't· ·::.- , handset __ I By <.>rder Go .;ernme1't of Chhattisgc.th · Finan. ·e and Planning ;Departin\· Mantralaya NOTIFICATION .
Raipur, Dated . ~ \ · 5 _·. ~ 0 >.
No.Fl \ o - 4- 9 /2002/CTN( 5 9 )-1 1 -.. · ;!rcise of powers· conferred by clause ::a) df sub-section ( l) : =.:. section 13 ·:, Qf.
C/lhattisgarh Vanijyik .'.:ar Adhiniyan1 , 199·~ {·· ·;:,,.;-·_ 5~ of,) 99~:) J, ( herdna~er referred to · as Adhiniyam ), tl·-e ~. ~ate Govemm~~t hereoy{ . amends . the N ,tification No. A-5-1-9·; <,T-V(22),". dated J . ' ' • t y4~ 11995 as giv~l•:brlr,··Yi!:.- ~ l . . t · . r1:~!iDMENT · L ,, In the Schedule t(· ~he Notification ,· ·ler ,.-n- . No-: 8, the "toilowi_r,ig_ sh al I be inser . :dt
9. Goods when u:- : as raw materia: in O percent n1anufacture o; .. 1cle and cycle~ ~rts
2. . Above ainendmer: .-hall be effectivl fro1n i. • date of ·publication in the, Gazei: .- .
By order a1 in name of the Cove~-n of.Chhattisgarh;
I . t., ~l,-\,-~ ( K.R. Mishra) C~puty Secretary GOVERNMENT OF CHHATTISGARH FINANCE AND PLANNING DEPARTMENT MANTRALAYA NOTIFIC/\CTlON Raipur, Dated 24/5/2002 No. F IO / 49 / 2002/CT-V ( 61 )-- In exercise of the powers conferred by r~P.etlHH 17 t1T th"' r'hhnttic;gnrh Vflhilvik KarAdhiniyam,-1994 (No-5 of .1995)~ (hereinafter 1ctc11cd tu as 1111.: A1li1i11i.)',u11J, 11, .. f:i1 •• 1 .. I i•id-•Hlll~llf li;.:t,.h,, exempts the class of goods specified in column (2) of the Sche<luk below, from the payment of tax under the said Adhiniyam to the extent specified in column (3) of the Schedule from the date of publication in the Gazette to 31 st March, 2003.
S.No.
') \ ..
SCHEDULE Class of goods Extent of exemption · -~9,t;1,o~z surcharg ·~.wide 1 ~c;ectiori" 10.,;A "if ... , . i ' l fl Motor""parts=other Tthiji ·~ole.: or. surcharge uncler "'tractor- arts ~cifon-ro:-A ' --------J By order and in the name of Governor of I .
--~ (K~R. Misra) - Deputy Secretary "' ,.• ·I,!"~,. : ," • - 'f~ . ·. . . . -.,c •~ J '.': ·••:~ -~t! .... ' t, \ r:~r.Ratpur, ,~ ,~ • • - -. .. . ~~ - \.~.\~ ,r - • . ,\ ~: . ... . ..... 1· ~~.-: . ;. ,7t·;! ·15~::,·- > . . . : • .•. . ' ' ·• . •~ I No.F. l 0/52/2002/CTN(65) ~ In exercise ._of the puw~rs 9i9: .. 1 • · ;\by section 17 of the Chhattisgarh Vanijyik k~ Adhiniyam 199J _ if;5 of - • :-<: r ...
1995), the State Government herrby maj(es the following ame1J~4p)ent in ~1~,departmen!'s c 1no'.~fic~tion No.F-10-10/200 I/CT o/(4 >i~f¢?o> ™3rclr2CTOt, nam.,,y . . <--~ · · .:~~ ~~- AMENDMENT In the said notification, after serial number 9, the following ~erial number shall be inserted.
l 0. Vaccines, that is to say :-
(i) Anti Rabies
(ii) !Xnti Snake Venom
(iii) Factor -VIII
(iv) Anti-RH (Anti-0)
(v) Hapititis-B
(vi) D.P.T.
(vii) Oral Polio
(viii) B.C.G.
(ix) Gas Gangreene Anti to~ ,,GOVERNMENT OF CHHATTISGARH FINANCE AND PLANNING DEPARTMENT (Commercial Tax) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur,dated 7 June,2002 No.F-10/61/2002/CTN/(73)- Whereas the State Government is satisfied that it is necessary so to do in the public inte~est:
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 rescin~s the following notifications of this department with effc_ct from 1 June, 2002 namely- · ~o. 726-209-V-S R, Dated 3 March, 1959 2- No. 1598-654-V-SR, Dated 20th July, 1959 3- No. 242- 2458 -V-ST, Dated 24th January, 964 4- No. 2660-1589 -V-ST, Datedl0th June, 965 No. 4353-1064-V-ST, Dated 3rd December,1966 6- No. A-3-15-78(26) V-ST Dated 24th October .978 " No. A-3 4-86- ST-V (99) Dated 1 th October, 1990 8- No-. A-3-24-95-ST-V(86) Dated 7th November, 995 o No-. A-3-94-98-ST-V(90) Dated 24th December . 999 10- No-. A-3-36-2000-ST-V(6 l) Dated 9th August, 2000 No F-10-332-2001-CT-V(38) Dated 0 th August, 2001 By order and in the name of the Governor of Chhattisgar_h, (C~vvi~-<-----7;
(K.R.Misra) - Deputy Secretary - Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION . -'\ Raipur, Dated ~ 6 • 6,, :2. <S-o 1.
No.F- Io - _5 o /2002/CTN( 74- )-In exercise of powers conferred by section 10 of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976 ), (hereinafter referred to as the Adhiniyam), the State Government hereby
(1) rescinds this departmental Notification No.F-10- 50/2002/CTN(63) dated 24-5-2002 from 24.5.2002.
(2) exempts the class of goods specified in column (2) of the Schedule given below from the payment of tax under the said Adhiniyam from 24.5.2002 to 31.3.2003, to the extent specified in column (3), subject to the restrictions and conditions specified in column (4) of the Schedule:- 1 fgocd (2 M ize brok n t h d -oil d ric h U gnd uppl n1 nt medi in - and il d ak.
SCHEDULE E _t 1t of R : rictions and m I tion n · ti · s subj t o (3 · hich 1npti · . i gran ed rice . Whol .
bran _ntcy t _ · ti d of When by p ultry ;, ann _ r and used as r w n1 terial in manufa ture of poultry d fo in th ir By order and in name of the Oovernor of Chhattisgarh, ~ ---~ (K.R.Mishra) Deputy Secretary t- , Government of Chhattisgarh Finance and Planning Department Department Mantralaya NOTIFICATION R . D t d ;i._.7 =<CC.2., aipur, a e ....... .
No. F- \ a - 6 2 /2002/CTN( 76 )-In exercise of powers col)ferred by section 17 of Chattisgarh Vanijyik Kar Adhiniyam 1994 (No. 5 of 1995) the State Goven1ment hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under section I 0-A to the extent specified in column (3) with effect from the date of publication in the Gazette to 31-03-2003.
SCHEDULE
(1) ·., _, c2r
1. · Lubricants By order and in name of the Governor of Chattisgarh, 4- ( K.R. Misra) Deputy Secretary Government of Chhattisgarh Finance and Planning Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTlFlC/\TION Raipur, Dated 08/07/2002 _No. F/10-63/2002/CT/V(79) - In exercise of powers conferred by -t8lllJ91of Chhattisgarh Bift1jyj~Q}jJfiiYiflf!lf94i~o~, ? of 1995) (hereinafter referred to as Adhiniyam), the State Government hereby exempts the clnss of gm)ds speci lied in t:olu1nn (2) of the Schedule below from puymc11t or tux undl'r the :mid /\dhiniyum from the date of publication in official gazette till 31 sl march, 2003-, to the extent sp~cified in column (3) of the said ~~hcdulc :- , ·
SCHEDULE ----..------------------ -··-·--· ·---···--·-----· 1-'-S_.N_o_.-+-. _C_l_a_ss_o_f .... o_o __ d_s---+---·- Extent __ of cxcmp~i_o_n __ l 2 · (3 . 1. .: : . ·ICiPJ<l'ib.uUiQ Partly so as to reduce the rate of tax · ·. ;:-;:,;· :::h~ .\ ::~ .· .. •· : under Section 9 to · By order and in name of the Governor of Chhattisgarh, brv~AA'~~-~ (K.R. lv1israrY _; . .
. . . '\• ., ' . ' Deputy Se~Je.tary\,>.
r ~~- ••: • ,:: .•~~,, • :) ::' •; ~f{ ••=~:; :~ \ , :, ....... , .• ~ .t.,~ .. ::.L.,,; ·-· · r., . . . _. \::~~:f ?':~!~'!t·;·\· ~-~ ~:\ ,·i:, Government of Chhattisgarh Finance and Planning Department · •.• •· Mantralaya NOTIFICATION Raipur, Dated I I· 7· 2002 No.F. Io - 6 4- /2002/CT/V( 8 o ) In exercise of powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniya1n, 1994 :No. 5 of 1995 ) ( hereinafter referre~ to as Adhiniyam ), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax' under the said Adhiniyam from the date of publication in official gazette till =1 st march 2003, to the extent specified in column (3) of the said Schedule.
SCHEDULE Class df goods
(2) Hank Yarn, Kosa Yarn and all types of Cocoons Extent of exemptior lJ) Exempt under Section 9 anc .0 By order and in name of the Governor of Chhattisgarh, ' ~Li~ ~ --t\ ( K.k .. 11i ·hr ) D puty Government of Chhattisgarh Finance and Planning Department Mantralaya Notification Raipur, Dated ::2..4-·7 ' 2002 _ No.F/10-66/2002/CT/V(SS) Whereas, the State Govemmen~ considers_ that the following a1nend1nent in the Chhattisgarh Co1nmercial Tax Rules, 1995 should be made and brought in to force at once;
. Now, therefore, in exercise of the powers conferred by section 80 of the Chhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995 ) the State Governmenrhereby makes the following further amendment in the said rules, namely:- ..
AMENDMENT In the said rules in sub rule (2) of rule 42 for words "within ten days from the date of deduction", the words "by tenth day of the follo'Ying month" shall be substituted.
By order and in the name of the Governor of Chhattisgarh ~~ ( K.R. Misra) Deputy Secretary Government of Chhattisgarh ' ··•"·· · Finance and Planning Department - _-,,_ .. · ' • Mantralaya · NOTIFICATION Raipur, Dated :i. 6· 7• ~002.
No.F/10-68/2002/CT/V(S 6) In exercise of powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniya1n, 1994 (No.
5 of 1995 ), the State Government hereby amends this departmental Notification No. A-3-44-2000-ST-V(S0), dt.12.10.2000, as given below:- AMENDMENT In the preamble in the Notification, for the word "village industries", the words "village industries, whose annual tun1over does not exceed rupees ten lacs," shall be substituted.
By order and in name of the Gove1nor of Chhattisgarh, ~ -( K.R. Mishra) Deputy Secretary Go.vernment of Chhattisgarh I i_nance and Planning Depart1nent Department Mantralaya NOTIFICATION _ Raipur, Dated 26-7-2002 No. F-10-69/2002/CT/V(87)-In ex~rcise of powers conferred by section 17 of Chattisgarh Vanijyik Kar Adhiniyam 1994 (No. 5 of 1995) the State-Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under section 10-A to the extent specified in column (3) with effect from the date of publication in the Gazette to 31-03-2003.
SCHEDTJLE S.No. Class of goods Extent of exe1nption _(D · (2) (3) --'------____._ _____ --'------'-, ____ _ I Whole of Tax E (K. .Misra.
Deputy Set.:r tc n Govern1nent of Chhattisgarh Finance and Planning Depaiiment M~ntralaya NOTIFICATION Raipur, Dated ;;:2. o • ::i.o o :2..
No.F /10-70/2002/CT/V( B 9 )-In exercise of powers conferred by.section 17 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No.
5 of 1995 ),'the state government hereby ainends the Notification No.A-3-35-99.-ST-V(64), dated 10-7-9_9 as giv·en below:- AMENDMENT In Schedule to the Notification .
1. in Serial No. 5 in column (2) in entry (1) the words "excluding paddy" shall be added.
2. in Serial No. 5 after entry (2) follov,ing shal be added:- 3) Paddy • From the date Whole of tax of publication under in Gazette Section 9 By order and in nam~ of the Governor of Chhattisgarh .
~~ ( K.R. Misra) Deputy Secretary Government of Chhattisgarn Finance and Pla~ning Department Mantralaya· NOTIFICATION Raipur, Dated 25s - ~-200-:L ·No. __ :-; lo/ ,7 /2002/CT/V( '1S- )-In pursuance of the · requirement under entry 1 of Schedule I" of the Chhattisgarh Vanijyik Kar Adhiniyam,- 1994 (No. 5 of I 995 ) the State Government hereby amends this departmental Notification No.-A- 3-46-2000-ST-V(52), dt.17.7.2000, as giveri below:- AMENDMENT In the list of goods in the Notification after 55 following shall be added:-
56. Low lift paddel operated punip (K~ Pump) By-order and in name of the Governor of Chhattisgarh, .
b-ti1M~ ~ ( K.R. Misra) Deputy ecr tary I :
,. ' .· Uovet"nn1ent of Chhattisgarh ....
Finance and Planning Department , Mantralaya NOTIFICATION· Raipur, pated . '3 • 9 ~ :2 0~'2.
No.Fl \o - S /2002/CTN( 9 6 ) In exercise of powers conferred by section 17 of Chhattisgarh Vanijyik Kar ,A~~i~iy~m,;
1994 (No. 5 o,f 1995 ) ( hereinafter referred to as -Adhirtiyam ), the · State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Adhiniyan1 from the date of publication in gazette. till 31 st March, 2003, to the extent specified in column (3) of' th'e said. ·. · Schcdttlc. · · · .l ! · · S.No (I) j
SCHEDULE Class of goods
(2) Air-conditioners and , Refrigerators- Extent of txemption
(3) Partlv so as to reduce the.rate ., of tax u/s.9 to ·12 percent · By order and in name of the Gov~mor of Chha~tisg~rh, b.w~ ( K.R. M~sra) Deputy Seciletary Government of Chhattisgarh Finance and Planning Department Mantralaya .
Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, dated: 04/09f2002 No. F 10-78/2002/CT!V (97) - In Pursuance of the requirement made in Entry 48 of part V of Schedule II of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government, hereby, amends this department's Notification No. A-3-45-2000-ST-V(75). dt.
28.9.2000. as given below:- · AMENDMENT In the list of goods in the· Notification after Serial No. 68 following shall be added :- ..
69. Sarpgandha
70. Tamarind seed
71. Wax
72. Honey
73. Chironji '
74. Mahua flower
75. Mahua seed
76. Nagar Motha
77. Kala Dana By order and in the name of the Governo1 of Chhattisgarh ~~ (K.R. Misra)-- Deputy Secretary .:: ... ~ :_r Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION Raipur, Dated \~ ·'=1 · :i.ooi No. F, \o - ~o /2002/CTN( 9'3 )-In exercise of t~e,powers conferred by · .
(:) Section J 7 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995); and
(2) Sub-Section (5) of Section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956) · the State Government h~reby makes the. following further amendments in this department's Notification No.A-3-27-89-ST V(l 5), dated the 19th February 1991, namely :
AMENDMENTS ln th~ said notification in the Schedule in column (4)
1. Present text shall be numbered as (1 ).
2. Aller { l) following shall be added:-
(2) A dealer establishing an industrial unit for manufacture of cement may opt to avail alongwith the facility of exemptibn· 'from payment of tax· under this notification, the facility pf deferment of payment of tax in respect of a part of his production in accordance with the scheme framed for this purpose:
(3) A dealer who has established an industrial unit for the manufacture of cement and has opted for the facility of exemption fron1 payment of tax and partly for the facility of defer~ent of payn1ent of tax shall maintain proper accounts and issue se arate bills/cash _memoranda in respect of the sale transactions cover d by the tax exemption scheme and .the deferment of payment . f tax schen1e.
, . By order and in name of the Governor of Chattfsgai-h, l0)'1M~~ ;_ -(K.R.Misra) Deputy Secretary • Government of Chhattisgarh Finance and 'Planning Department ~ Mantralaya NOTIFICATION - Raipur, Dated \ :l•. • ~002 No.Fl o .. s I /2Q02/CTN( \ oo ) In exercise of. owers conferred by section 17 of the -Chh~ttisgarh ·vanijy" Kar Adhiniyam, 1994 (No. 5 of 1995 ) the State Government hereby· amends this departmental Notification·No. F-10-10-2001-C1:-V(4), dt.30.3.2001, as given below:- AMEND:tvffiNT In the list of goods in the Notification after 9 following shall be added:- ·10. Antiretroviral Drugs
(i) Abacavir · _.,
(ii) Amprenavir (i~i) Delavirdine
(iv) Did~osine ( v) Efavirnei ,
(vj) -Indivavir ·
(vii) Lamivndine
(viii) Nelfinavir ·(ix) Nevirapine
(x) Ritonavir
(xi) Saquinavir
(xii) Stavudine
(xiii) Zalcitabine
(xiv) Zidovudine . :
By order and in name of the Governor of Chhattisgarh, I. ,~ ~ .~ ( K.R. Misra) Deputy Secretary •' by Government of Chhattisgarh Finance and Planning Department Mantralaya .
NOTIFICATION Raipur, D_ated \ 2.·, .. 9 • -:z o c-'2..
No. F- \ o - S 2 i2002/CT N (\ o \ )-In exercise of the powers conferred
(1) Section 17 of the Chhattisgarh Vahijyik Kar Adhiniyam, 1994 (No.5 of 1995); and- · ('.2) Sub-Section (5) ofSection 8 of the Central' Sales· Tax Act, 1956 (No.74:of 1956) , the State Government hereby makes following amendments -in this department's Notifications specified in column (2) of the · Schedule given 0 below to the extent specified in column (3) of the said Schedule:- . s·chedule h-4- l i.
A , •·-- <"; /- ., d•:>.
Notification
(2) A-3-27-89-ST V( 15), Dated
19.2.1991 .-3-30-9 .-ST '(7), Dated
15.1.1992 rA-3-1-92-ST j ;'(50), Dated I 3.6.1993 A-3-24-94-ST~ V(108), Dated
6.10.1994 ··, A-3-1-95-ST V (43), Dated
6.6.1995 Amendments
(3) In column -(1) of the .Schedul~ 'to the said Notification in clause .(i) _and in ~lause (iii) for . words and figures, "31st December·; .1999", where ever they occur, words and _figure~ - "l 0th June, 2000" shall be substituted. . '··· . ..
I n. the preamble to the said Notification in clause . . • ~ !
(i) and clause_ (v) for words : and ' figures ·"31st Dece~ber, 19.9911 , where ever · they occur, wo~ds and figures 11 10th June, 2000" shall be substituted.
In the preamble to the said Notification in clause
(b) and clause ( e) for words and figures "31st December, 1999", where ever they occur, words and figures "10th June, 2000" shall be substituted.
In the preamble to the said Notification in clause
(b) in sub-clause (ii) and sub-clause (iv) for words and figures "31st December 1 199911, where ever they occur, words and figures II l 0th June, 2000" shall be substituted. , In the preamble to the said Notification in clause
(b) in sub-clause (ii) and sub-clause (iii) for words . ~ and figures "31st December, 1999", where ever they occur, words and figures "10th June, 2000" shall be substituted. - .
j'6. ·A-3-:12-95-ST- V(96), Dated
7.11.1997 :
I \ 7: A-3-32-94.:ST- V(69), Dated
14.9.1998 I Is. A-3-1-95-ST- V( 44), Dated
6.6.1995 19 A-3-12-95-ST- V(97), Dated l 7~11.1997 ' In the preamble to the ~aid Notification i11 clause
(b) in .sub-clause (ii) and sub-clause (iv) fo~words and figures ·"31st December, 199911 , where ever they occur, words and figures 11 10th June, 2000 11 shall be substituted.
In the preamble to the ·said Notification in clause
(iii) for words and figures "3_1st December, 1999", where ever they occur, words and figures "l 0th June, 2000" shall be substituted.
In the said Notification in rule 3 in sub-rule (1) in clause (a) for words and figures "31st December> 1999", where ever they occur, words and figures 11 i 0th June, 2000" shall be substituted. · In the said Notification_ iri rule 3 in sub-rule (1) in clause (a) for words and figures "31st December, 1999 11 , where ever they occur, words and figures "l 0th June, 200011 shall be ·substituted.
By order and in name of the Glemor ?f ~hattisgarh, ~ ~,.--'" .R.Misr~) · . I;)eputy Secre.tary I I t'\ .
. . \Jrnl-ti'ld lfIBrf \ ;.\; .. fctm otrr -~~·Gi .. 11 _fcriwr.
'1?11cl4 ·Gl'"m .cn~101 ftrn 1'.fcl'i, xllt9;-< I /' ~ft.1:p-11 -<1~9;'<, ~-iicf> 05/10/2002 w&iicf> ~ 10/3a2/2001/cITTn/i:fr'q (105) - ern1x1•1<;, ct1fu1~cf> cnx ·~.· 1994 · (w&iicf> 5, °fr1 1995) ~ Qffi 17 IDxl ~ ~lfcl-a~'j cnT ~ -q 'Rm ~. x1'Rl ftxcfil-< C!ti~Gl'<I, ~ fct,:rrrr ~ ~ . w&iicf> '(1"q) 10 / 382 / 2001 /cJTcn /~ (57) ~1icn 11/10/2001 .11 Ptkiftiftrn ffl'cR ~ t 31mq :- mlTtFT 1 "' . ~ ~ ~ 31jxitj) 11 ~Pc)~ 1 ~ 2 11 cf>lc-Pi (3) -q 3lcP -~~ • ~ 0 WiG "1 3l'trR, 2001 ~ 31 l={l"'tf, 2002 'ncP" cf> ~ ~ 3TcP ~ ·~ "1 3l'trR. 2002 ~ 31 l={l"'tf, 20.03 'ncP" mm~ fcITTrr ' ' .
"-'"'I
2. ~ mlTtr-l 01/04/2002 ~ -~l<Hficl 6llfT ,;.
ern"ltPI ~ cf; ~1\J'llq1c-1 cf; ~ ~ om 3H~~ujttlx.
~. ~1icf> 05/10/2002 ~L (cfi.3TR.~-m) \Jq~ · m 9 i cf> \lij) 1 o / 302/2001 / cITTn / -qtq - 1ITTo cf> ~ cf> 311m ~ 348 cf> -~ (3) cf> ~ ~ - - ~ cCJ . ~ wJ.iicn ~ 10/382/2001 /cJTcn/~ (105L- ~1icn os/10/2002 -rm~~ ............ cf>~~~ GRT ~451 ~,a fcITT:JT viTITT ~ 1 · 8ffilfl 11ep cfi xl\iq4IC'1 cfi -.=tFf ~ ~ 3il~~lljxil'<, ~~) (cfi.3TR.~-m) '3"{l~· Government of Chhattisgarh_ inance and PlanningDepartment Mantralaya NOTIFICATION Raipur, Dated 2.. - No.F-)o-'2 /200}/CT/V(ll2)- In exercise of powers conferred Sub section (9) of section 27 of Chhattisgarh Vanijyik Kar 1inivam 1994 {No. 5 of 1995) the State Government herebY . .
~es the following amendments :- ! ll!~ I 'i\.llll l\..<.l e figures "31 ' .....
Not '"'16 ·4 1 .) .... ' j ,c\!\'lENDMENTS n,~ ~i\\:- 1 hd(,w for the figures 31- 1-200.
~ ~- 2-2002' shall be substituted: - )-_ 2 01 3y order and in th~ name of the Goven1or of Chhattisgarh.
~~~ K.R.Misra No. F ' Government of Chhattisgarh ' I ' I Finance an_d Plann.ing Depart1ncn~ Mantralaya NOTIFICATION .
to 94 /2002/CTN, ((:, Raipur, Dated ~~. \2_· 02 Whereas, the State Govemement is satisfied that,- There has been considerable increase in the number of dealers liable to pay tax under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No.
5 of 1995), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, · 1976 (No. 52 of 1976)~ who are to be assessed by Assisstant Commissioner 6f Commercial Tax, Commercial Tax Officer and Assisstant Commericl Tax Officer:
There has been no increase in the number o.f:~uthorities competent to make assessment of such dealers under the said Acts. commensurate with.the increase in the number.of such de~l~rs _and their assessment cases; :· ,I 1;;:: · The assessment proceedings bf all such dealers due for completion by the end of the calendar year 2002 under the pro\·isions of sub:-section
(8) of Section 27. ,of the Chhattisgarh \ ·anijyik Kar Adhiniyarn. 199-+ (No. 5 of 1995 i. l:i,a\·c to be completed before the expiry of thL' calendar year 2002:
Correct assessment of such dealers. on merits have to be made by the said authorities after affording them a reasonable opportunity of being heard;
DeS'pite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar year 2002 such proceedings cannot be completed by end of the said period; and The aforesaid proceedings need to be completed Now, therefore, in exercise of the powers conferred by sub-section (9) ,f Section 27of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of . 995), the State Government .hereby extends upto 31st January, 2003, the )eriod for completion of every such assessment proceedings under the said !\cts in respect of every dealer pending before the Assisstant Commissioner Jf Commercial Tax, Commercial Tax Officers an<l Assisstnnt Commercial fax Officers which is not completed by the 31st December, 2002.
By order and in the name of the Governor of Chhattisgarh, b»u i 'i,-,.--7, (K.R.Misra) )eputy secretary No. F- Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION o- gs- /2002/C N g ) Raipur, Dated s ·-i___-1--02."'2 In exercise of powers conferred by Section ·17 ·of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1_995), (hereinafter reffer~d to as the Adhiniyam), the State Government h'ereby exempts the class of gooc;ls specified in column (2) of the Schedule below from payment of tax under ' I , • r .. ,• ~ ' • -• . - , • , • • the said Adhiniyam td th.e extenr. specified in column (3) for the period from the publication· iri Official Gazette to 31.0-3:2003 '.~ ·-, , .
..... I • ~ l. Cl as_ or· !:!OL ds ( ::! ' rim er
SCHEDULE [J 1 I) so i.lS LO r e of t3;,, und.::i- ." ~\,., t ion 9 to l ::! o B Oi 1er anc n th, nanie of the Go\'emor of Chhattis~arh ' ~ ~u.:r~~ [Y .R. isrl D pLlly s1:c re ar") No.F Government of Chhattisgarh Finance and Planning Department Mantralaya NOTIFICATION D- 2.-~ /2002/CTN( f 2...0 Raipur, Dated s 2-.- O '2..-J In exercise of powers conferre,d by clause (a) of sub-section ( 1) of Section 13 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) (hereinafter referred to as Adhiniyam), the State Government hereby makes the following amendment in the Notification No. A-5-1-94-ST-V (22); dated 1-4-1995 :- AMENDMENT n the said notification, - l.. For 'ihe present entry at serial number 8 of column entry shall be substituted :-
8. Aluminium Ingots, Alumininum Wire. rod · and cold rolled aluminium coil: \Vhen used· as , raw material:, b\· · the small scale •- . . . ,· .,, industrial units situated in Chhattisgarh State. · ' The amendment shall come into force Tom the date of Jblication in gazette.
By order and irt the name of the Governor of Chhattisgarh ' ' - > ~--11\A.1\~- (K.R.Misra) Deputy secretary GOVERNMENT OF CHHATTISGARH FINANCE AND PLANNING DEPARTMENT MANTRALAYA DAU KAL YAN SINGH BHA WAN; RAIPUR NOTIFICATION Nn ~ 10/96/2002/CT/V 121) Raipur, dated 31/12/2002 In exercise of powers conferred by Sub-section (9) of Section 27 of Chhattisgarh Yanijyik Kar Adhiniyam, 1994 (No.5 of 1995) the State Government hereby makes the followi.ng amendments :- AMENDI\1ENTS In.the:Notifications given below foi:.the figure·s,.'-'31/12/2002" the figures "30/06/2003 11 • shall be substituted. :- . . .
No. 326/641/C /V/2001 dated 1/3/2001 No. ? 10-21200 'CTN (76) dated 28/12/200 l Bv order an<l in the name of the ., ; I I Governo~ of Chhattisgarh lL\1.'\,vt~ ( K.R.Misra) )eputy Secretary Subject-Chhattisgarh Commercial Tax Adhisuchna No. 01-03.01.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 02-17.01.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 03-23.01.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 04-23.01.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 7-30.01.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 08-01.02.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 09-07.02.2000 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 10-07.02.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 13-07.02.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 15-12.02.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 18-12.02.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 19-12.2.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 25-01.03.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 33-27.03.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 36-27.03.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 37-27.03.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 40-27.03.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 44-05.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 45-05.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 46-05.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 48-15.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 49-22.4.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 50-22.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 51-30.04.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 52-02.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 56-02.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 58-08.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 59-21.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 61-24.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 65-28.05.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 73-17.06.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 74-26.06.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 76-02.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 79-08.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 80-11.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 85-24.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 86-26.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 87-26.07.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 89-02.08.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 95-28.08.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 96-03.09.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 97-04.09.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 99-12.09.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 100-12.09.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 101-12.09.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 105-05.10.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 112-02.11.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 116-28.12.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 118-13.12.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 120-31.12.2002 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 121-31.12.2002