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Chhattisgarh Commercial Tax Act, 1994 (Adhisuchna Year 2005)

State Notification of Chhattisgarh · 199558,332 characters of text

The enactment

TypeNotification
Year1995
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.

\:9ctlNi~ I q; ~llft~ fcw' -qcf ~'11~1 ~+-11~1 {qlfcll~ct, ~ fct+i,~I) Ji?ilt'il4 GT6; ct,~101 ~ 1lcR, -<ll4~'< ~. FG1ict> 27/01/2005 ~ ~-10/ I / 200 5/qfcf;/-qi:q ( I ) - \JfulfPld q1fu1Ri£lcf> cfR ~ - 1994 (m1TTcf; s ~ 1995) qft mxr so rnr ~ ~,Fcklin cn1 ~~,, if c-rrn ~ ~ fl-<i$1-< ~ GT-<l 1Jdifl'l4 ~ cfR frn:rJ,, 1995 -ir Pih-fR1~a ~ cfR'cfi -g_ '3<Rl ~ ~ ll, ~ 40 cf) '14Plll'i (1) ll mGl ''Re ~ 3TTtn ~· cfi ~ l:R mGl ··~ ~ ~~ 3T~ ~ ~ fz;i~e-s'' ~ fcnm ~I

2. ~ ~ 01 .12.2004 ~ ~ l=fRT GilC!'II I 1Jcttlfl 114 cf> -<1~41<'1 cf> ~ ~ c'f~ ~l~~lljfll{ ~ ~ .31R. firm) ~~ ~- ~1ic6 27/1/2005 ~ ~ ;10/1 /200 ~ q[cp/"q'fq-1ITTcf c6 ~ c6 3ljWG 348 c6 ~ (3) cf> 61jflxu1 ll. ~ ~ cffr ~ ~ · ~/Hl/1 /2005/cJl'q?/-qi:q ( I ). ~ 27/ 1/05 <ITT~ 3l¥fG xlv-q41<'1 c6 ~ ~-~ aRT ~cf>l~lct fcpm ~ i, - r l...: l..: l: - Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/0 1/2005 No.F-10/ I /20O5/CTN ( ) - In exercise of the powers conferred by section 80 of the Chhattisgarh V anijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government hereby makes the following amendment in the Chhattisgarh Vanijyik Kar Niyam, 1995, namely,- AMENDMENT In the said rules, in sub-rule (1) of rule 40, for the words "State Bank of Indore" the words "UTI Bank Limited or ICICI Bank Limited" shall be substituted.

2. This amendment shall be deemed to have come into force with effect from O' 1 ~.2004. By order and in the name of the Governor of Chhattisgarh. ~~ (K.R. Mr;°ra) Deputy Secretary I - L...: l...: Sctflti~I~ ~llfiw-1 fcirn cJW m~ ~l•I (q I fi)1 ~ cf> cpx ~-'"I I •I) ll~~ G@" cf> (ilZ,11 o I fu-g ~, ~ I .Q 9,~ xl<-!gx, ~ .-J i45 29/0112005 ¢+-ti¢ ~-10/ 6 /2004/cffcn/-qf":q/( 2) - \:Pct'flfPI ~ 41folfG:4cp ~ ~ll 1994 (¢'-ii¢ 5 ~ 1995) qft tffx'T 17 6ffi >fGro ~lfcralfi cm· ~ it ~ s"C!" ~ W"fR ~ &Rf f.1klf61~~1 ~~ ~ t - ~ c159jq5 ~-10/6/2004/cITcf) /'Clf'a (13) ~.=ticn 23.n? ~004 l1' ...rt!,lfc)--~ ...... cJ5'-iicn 25 it ~ "1=fs3TT-~1Jl,, cfi 9~i11q ~ ··ml1161'1.=t" ~ \JTI~ I ~J~ (~. 3TR.f~JJ5IT) '3'll -ttRlq 'WTlJ{. ~;,-j'q) 29/01/2005 cp9jcp ~-10/ 6 / 2004 /qfq)/lfl'cf/ . --- 1TTm cfi "ffFcmR cfi ~~ 348 cf>~ (3) cfi 3ij-<-H01 "B, ~ fcmf11 m, ~ cp+-fj<fj ~-10/ 6 /2004/ cfTcn/tJffl/( 2 ) ~-ii¢ 29/1/05 cpT ~ ·3ljcllG XI~ c5 Ql ~cnlx ~ ~ ~ Qcpl~lct TTn<-1T \il@T t I 9m"lfPI~ cf> xl-:il1Y l&I m 1Pl ~ cf.4T 31, ~~lljflix ~ ) (~-~fR.fllJJTT) ~ -ttRlq .. --- Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) •·- ,.. Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 2CJ/01/2005 No. F-10/ 6 /2004/CTN ( 2) - 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 :- AMENDMENT In the notification number F-10/6/2004/CTN(13) dated 23. o-:i .2004, in entry number 25 after the words "Mahua-seed" the word "Soyabean" shall be inserted.

2. This amendment shall come into force with effect from the date of publishing on Chhattisgarh Rajpatra. By order and in the name of the Governor of Chha' .isgarh (K.R. Misra) Deputy Secretary ~ - I "" "' ' 9 ctft ~ 'fG :t II .ft .:t Fctrif ~ ·4) Gt .:t I fct1-t I• I (qlfiliR;q<f> <JR ~1-tl•I) '1-54lcl.Q G@> cf>~ I CTf ~ 1fcf.:t", '< 1-ll 9,-< ({J~ft_-q'11 ~, FG.:iicf> 29/0112005 ~ -qq'>-10/ 2 /2005/qlcp/"q'T'a' ( 3 ) - ~ ~ "ffl"fR' cf>)-~~--~ m Tfm t fcl> 0fulfPl4 ~ if ~ "ff"",qvTT 1l ~~cf>l~-ql-<1°11f1"i 1iT1f tR effi'lti414 q1fa1R;-qq, <JR ~. 1994 (~ 5 ~ 1995) cf> ~ <JR 314citM cf> f;1 -<lcf>-<OI ~ ~ ~ ~ ~ ~ ~ ~ ~ 3llcl~qcf> t I ~, ~ ~ -~ GRT xr-cfc'f ~ ~ mxT 45-~ ~ ~ (1) GRl ~ ~,Fc'fu?.fi cm -aq~1 ◄ 1 it c>JIB st! ~ cft ~ ~:!-«-q"J # ~f;1~cc ~ tR vlTi:J ~ 10.02.2oos ~ -w~,q~flc1a1 ~ ~ ~ ~ : 3l. ~ sf>.

1. t1'<4j"11 - cfRTUTI~ ~l'R4'>~~1'< 'l.rtr::=n"T-::r_ qJ'{JDIJ'81 tR ll11f tR """ql..,...~...,...4>rf..,..,◄,...,.I-< ~11"c:r=n~, ~ 94cf ~ 95cf fcb<'l1'1"ic'I! cf> ~ '-----'-----'-'----------..____ _ ___...._ ~ -~ 1 ~ (<6.31"R. f4m) ~ ,eR44 -~, FG-1 icf> 29/1/2005 ~ ~-10/ 2 /2005/cfTcp/1fril-1lmf * ~ ~-31-r.jiU=r+=G 348 ~ ~ (3) ~ 3ljti-<0J it, ~ ~ cffr ~ ~ -qq'>-10/ 2 /2005/cfTcp/-qfq ( 3 ), ~ 29/01/05 cf)T ~ ~ xl~YIM * ~ ~. ~ IDxl ',,lcf>l~lci fcn<TT "CilTITT ti \ . Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 29/0 l/2005 o. F-10/ 2 /2005/CTN( 3 ) - Whereas the State Gov~rnrnent is satisfied that it is necessary to do so with a view to prevent or check evasion of tax under the Chhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995) in the district of Surgu_ja on Ambikapur-Varanasi route in the State ofChhattisgarh. Now, therefore, in exercise of the powers conferred by sub-section (I ) of Section 45-A of the said Act, the State Government hereby set-up check post with effect from 10.02.2005 at the place specified in the Schedule below : S.No.

1.

SCHEDULE Name and description of place of Locati0n of check post and barrier check post and barrier Wadraf Nagar on Ambikapur-Varanasi Wadraf Nagar on Ambikapur- Road in Surguja District Varanasi Road between 94th and 95th K.M. from Ambikapur - By ord(!r an<l in lhe name of the Governor or Chhattisgarh, Lnvvt<o. ~ (K.R. Misra) Deputy secretary - ,I 0 ctft tP 14 ~ 11 tFf fcrm ~ ll) ut .-t I ftf'JlTTT ( <H fu I R>-ll <f> cf>x nflTT1T) 1l?ll~ll ~ <f> ill I O I fti~ 1l<Ff, -< 111 9,'< ,nlJgx, ~-1icn 21+/03/ 2005 ffi'-11¢ ~-10/ 8 /2005/cfl"cp/qrq ( 6 ) - t§ct-11{PI~ cllfolRrllcn Q'R ~. 1994 (w'-licn 5 ~ 1995) ~ mxr ao mxr ~ ~1fch-gfi cp) i;n:rrrr B C1IB ~ ~ fficf>R ~ &RT IJfulfPI~ cllfo1fc,-llcf> cfJ\ f.n:r:l, 1995 ~ f.:r~ m71tR ~t. <12TT,- '3cffi" ~ ~llJ.TI. B, ~ 37 B, '34~ll'1 (2) cf> ~ (q)) cf> x~ ~ -f.i~i:.--i~~~f{3l-a ~ ~ fcr>m ~. <Tm : "(cp) \,k;qqj xf0ix-i7CQci clll4I~ ~ ~ cf> 3TtfR cITT cf> 'jl lc'lH q)T ~ t 3ifx ~ f?JJ, 1t;"i ~clx 0 1 ~ ~ ~llcl~llcn t, \,,k~cp f?P11s"1 cfi cplffi: ~ 3ITT ~ ~ ~ 10 c'll~{sl <1<P <TT ~ ~ ~ Tcn11 cnT ·jJlc'lH cITTlTT. ~ frr9 ~ cf)~ "ITT - ' ~--1...- . (~) '3T-f ffi'1161 cf> ~2Pl 3ITT .i-..,.ffi__,.,cf ....... ,ll ~ cf> ~ ~ s1-<I t,T cfR ~ cll«-tfc1cn xcnB 3T~ ~ qy ~ cif(-14,fajt frrTT"FI cf; ~tf ~ ~ fchl.! ~ qR cB1 ~ ~ xcn1,, ~ cffi ~ me, R,s:i1f1 ~ ~ ~ m "· !.lfaqt{ ~"?cilc1l--!i ~ ~ 31~ ~ ~ cB1 ~ ~ <TR ciTT 'lj11c'1H ~ q)T ™ t, "c'1'2TT (~) '3T-f fa '11 tl cf> ~2Pl 3ITT f°8 ctl ll ~ cfi ~ ~ ~ ~ cfR ~ c11«-1~cn ~. ~ cffi ~ -qf?r f?l1-J1s"1 4-c;cjlx➔ ~ ~ m ~ ~ ~ ~ 3T2.TcTT ~ ~ ~ G°x "TT cpx cBT 'jJiciH <FB cf> ~ GTm t, ~ ~ f?li-Jltl cf 3ITT'ri ~ ~ ~ (10P) B ~Pi~te c~ /41~ <TT ill ~ qtf qft ~ f?r-TI\51 cl~ ~~ ~ vPil ~ ~ <fix ct) 1-,1cn fu-g-r~ ct ~ xcn1, m 9'w=T 25 ~ * ~ ~ ~ cft c11x-afc1cn ~ "c'1'2TT ~ (~) ~ RPi~te cTfflTifr 9'w=T 2s ~ cf> ~ tll" ~ qft c1 1x-afclcn ~ cBT :fTTTT-;, ~ 3ffi'R ~ ct ~ ITT ct ¥ cRTTT I" ----- - - ~ ) (<J;.3fR_ ~-m) \Jtf "fli1fq ~ 1?11> / 10/ 8/ 2005 /q[q;-/'ITT!-'!R(f ,/; W1>rR ,/; .;1 :J<ilk 34a ,i; ~ (3) ,/; .;1 j<i x ,, i'f, 'Rf ~ '1ft ~ m ~ I <t, 1?11> /Io / 8 / 2005 / q[q) / 'ITT! ( c;;, ), ~ <4/0/05 'I>! Jtitvft 3T:JclR ,1v<Jq1ct * llmtcm 'ft, W<, m qq-,1f.11c1 fu;m '1ffc'IT t I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated :2. Y / o'3 / Q_ O c,5 No.f--10/ 9 /2005/CT/V ( G ) - fn exercise of the powers conferred by section 80 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the Sta1e Government hereby makes the fo llowing amendments in the Chhattisgarh Vnnijyik Kar ' iyam. 1995. namely,- AMENDMENTS . In the said rules, in rule 37, for clause (a) of sub-rule (2) the following clause shall be substi tuted, namely : "(a) Every registered dealer liable to pay tax under the Act and required to furnish quarterly return shall pay on or before the l 0th of the second and third month respectively, of every quarter, an amount equal to. -

(i) actual amount of ta-x payable by him for the first and second month of that quarter or one third of the tax deposited in respect of the corresponding quarter of the preceding year, if he is liable to pay tax under the Act ordinarily at the rate of rupees twelve thousand per quarter or rupees forty eight thousand per annum or abc1Ve, and (i i) actual amount of tax payable by him for the first and second month of the quarter if he is liable to pay tax ordinarily at the rate of ruoees twenry fiw lacs per quarter or rupees on~ crore per annum or abu ✓e.

Provided that for the last month S1: the last quarter the dcakr speci 1ied in clause (i) shall pay either an amount, equal 10 one third uf the tax deposited in respect of the last quarter of the rrcccding year or the actual :1moun1 of :ax payable for the first 25 da~ ~ anJ the dealer specified in clause (ii) shal l pay the :i<.:tual amount of tax for the first 25 days hcfort' the last day of such last month.

(aa) the balance of th? amL'llnt of tax due from him for a quartc>r. ,1c.:-,)rJing 10 the returns, shall be paid on or before the datl' prescribed for furnishing for such return ... These amendments shall come into force from the date of puhlic:1til"1n in offic ial gazette. By ortkr and in the name o t'the G,n c',nor l,f Chhattisgarh, ~~ - -- (K R. ~l isra) lkpu~ ~t'Crl'la,:· - l: I - - - - - -- ., --- J ~ a 8c-dh-PI~ ~ll f Ff ICfm ~ ~) iiFII fq1-il JI (e11fo1Ri-~cf> cJ>x ~) 'i-f ~ I cl ~ ~ cf> ~ I o I fti~ 'llcR', -< I .l.l 9,-< ~rT. ~ 31/03/2005 ,Ti1 lFl • l,;lb- 10 / 9 / 2005 ,' c!fcl'l/Qlr1 ( 7 ) - -~ <-11fv1fv<l cfi ~ · JJ f~l R-'l lf, 1994 :_,fiTJRi 5 '-'-fl 1995), cln t:1RT 17 s;-l~T ~ ~ cnl" ~ if B@ ~ ~ ~~ Z;<1C:: &Rf ~-;i fcNr"r cn1 ~ ~ ~-10/392/200 1 /cJTcp /'QT'q (70), ~.-Jich 12.11.2001 , if

01.04.2005 ~ 'q'1ilc.J ~flMCT I ~ fr!Y lj xi l-< ~ ~ t;, '1"~, - ( i ). JTyn~ 1 ct ~ ~ (4) (cf>) it ~, "ffl ('q'R) ct i:r~ vrzj "1TR1 3l~' fcfT ,ff-~ 7fclr..:J ,~1 ~-er i j UT"f,•R " c/TT ~ ~ I lii). ~11y1~ 2 ct ~ <l>T~Pl (2) if ~1GC:1, "i;rcrrf ("'clR) ,, ~ q ~'iil q :rw,'i " i-11<'f :->,pm -~rr~ q.:ff~.r~! ~ l f 11 £91 -sc:h,(' "c:j)) ~ ,rni:; 1 (ii i). 3fj~ 3 ct~ ~ (2) if~, "fl ('il'R) ,, ct~~ ~~ "iflc:;r ~~ m ifcJl<ki ~ if £91-scf>{' cFT ~ ~ 1· qll;iJ) ~-10 / ,\l •l\l\ llj lj ,;\ j , "' !~;T~l 31/3/05 ~ \ (ct .3ITT. ftf 9--IT) xfQ' xrf"-qq WPJ{ ~ 31/3/2005 9 / 2005 / cffq) / ~ - 'lfficf ct ~ ct 3l~j "~9..-.-c; 348 ct ~ (3) cil f;)·i r1 1r '1~ J d?H~T 51J1TI41 \rtp-10/ 9 /2005 / cmfi" / l/i •i ( 7 ). 'i:p1 Jrrvft 3f:T=ll<:;" -~!fGTc1 ~ ~ "{i, ~ IrRT ~cfJrf~fff fct1·: f \J( l(l r ~ I ~ / (ct.31TT. ftf-m) \jq Xi ~ J - Government of C hhattisgarh Finance and Planning Departme nt (Comn1crcia l Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOT IFICATION Raipur, Dated .31/03/2005 Nu. F- 10 ' ·9 ."2005/CT/ V ( 7 ) - In exerc ise of powers conferred by Section 17 or 1hc Chh:1ttisg~1rh Vanijyik Kar Ad hin iycun, 1994 (No. 5 o f 1995 ), the State Clwcrnmcnt hc n:by m~1kes the fol lowing ~unen<lmenls in lhis deparlme nl N oli ljca ti on No. F-1 0/392/200 I ! l l'/V (70), dated 12. I l .200 l , with effect from O 1-04-2005, namely, - AMENDl\1ENT In Lhe Schct.lule lO the said notification -

(i). In column ( 4)(a) against serial No. 1 after the words " catego1 ·cs (iv)" the \\'Ords "other than rounds or rods in coil form" shall be inserted. (i i). In column (2) against seria l No. 2 after the words " categories (iv)" the \,·ords " other than rounds or rods in coil form II shall be inserted.

(iii ). In column (2) against seria l No. 3 after the words II categories (iv)" the \Yords" L)thL'r 1han rounds or rods in coil form" shall be inserted. By order and in the name of the Governor of Chhattisgarh, ~~ (K.R.Mis ra) Deputy sec re ta ry - - - --- - - - - octfttPl 4 ~I I tFf fcrrn om ~)Gt-11 ~ (c11fil1Rrllcb ct>x ~) lf-:5flcl~ GN <l> &,lH O I fu5 'Jfcf-T, x I ll 9,x ~+--+-...---- xi ll g( ~-iicb 3 1 - 3 .- >-ere s,,- wl-licb ~-10 / I o /2005/qfcp/'Qffl/( (o ) - Vfulfl'I¢ c11fu1fv-llcb cR ~ 1994 (ml-licb 5 ~ 1995) cbi tfm 17 ~ ~ ~1Fckt<il' cm- wn-rr ll ~ ~ ~ m., ™-~ ~ wl-licb ~-10/6/2004/qfcp /1TTif (13) R-iicf>

23.02.2004 ll ~9f8:t~a ~ ~ t - Wm ~ cf5T ~::fi-cfl ll 3-ljwl-licf> 12 ~ ~ ~ !-lftj~ ftj&1,fqa cbi ~I

2. <W ~ 01.04.2005 ~ Wl-llcl~~("j ITTT I ~\ (cf}.3TN ~m) xfCT ti~c'l x Ill gx R .-i i cf> 3 i - :3 .. )-o--v s- ~ ~-10 / Io/ 2005 /q1cp /i:rt=cT /- - 1-fRCT ~ ~ ~ ~jiBG 348 ~ ~ (3) ~ 3-ljx➔ x 0 1 ll, ~ fcr:rrrr cf5t ~ mJ..Jicf> ~ - 10/10 /2005/qfcp/ -qi'q ( ro ) R..-iicf> 3 1, 3, os- coT ~ ~ xi1J"ll41&1 ~ ~ ~ ™- m !.lcfi l~lci mT vTTf1T t I ~J (<5.3TN ~m) xfCT 'fl ~ cl l: - 1- ..., I - VJ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated No.F-10/ 10 /2005/CT/V( (o ) - In exercise of the powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) the State Government hereby makes the following amendment in the notification number F-10/6/2004/CT/V (13) dated 23 .02.2004 :- AMENDMENT In the Schedule to the said notification, serial number 12 and entry relating thereto shall be omitted.

2. This amendment shall come into force with effect from 0 1.04.2005. ,· By order and in the name of the Governor of Chhattisgarh, l&rvw~ (K.R. Misra) Deputy Secretary @ctfh-t'ld ~llfFl ~ -qci ll)ut--11 f4s:,111 l-l ?f I cl ll ~ cf> C"ll I o I ~ 1=fcf.l, ~ 1 ll 9,~ ~TFIT ~, ~ ~ \ __ ~ . 3 .- .2_ <5t ::.S ~ ~ - 10/ (~-12oos/c!TqJjtITTf (( L1) - 9rnlxiJlq; cJ1fu1Rrl1cn cf)x ~- 1994 (~ s ~ 1995), ct'l" £TRI 13 ct)'~ (1) cB" ~ (rp) m ~ ~,RraJ.ii cITT ~ if ~ ~ ~ ,m01x ~ IDxl ~ ~ ~-5-1-94- m-LJTcT (22) ~ 01.04.1995 if Pis-,-11:1,-<➔ 1x ~ cRcfi t :- \JCfd ~ ctr ~ if ~ ~ 10 if ~ ""l;ir.tl.-cfi.t ~,, cfi ~ ~ "-m ~,R-ccfi ~ lf>.fi-cff' ~~I

2. <rg ~ 01.04.2005 ~ ~~,cJ~~<:1 WT I ~--i (<6.3ITT. ~-m) ~~ ~-~ r:3l~~~"3~ .2c <S5" cJ5lTT<p_ ~-10/ 1<.:f2005/c!Tcp/tITTf-~ cfi ~ cfi ~j'i:8~ 348 cfi ~ (3) cfi 0lj•(-J,(O( ll, ~ FcP=rrr ctr ~ ~ ~-10/ f(:)/2005/q[cp/tITTf ( 14 ), ~'31<3,.c5<ITT ~ ~ '((\Tl1YIC'l ct~~, ~ m \.lcnl~lc'l fcom '1ITTlT t1 Government of Chhattisgarh Finance and Planning Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated <'31,_ 0 '3 ,,... 2_6~5 No. F-10/ fc /2005/CTN ( (LJ ) - In exercise of powers conferred by clause (a) of sub-section (1) of Section 13 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Government hereby makes the following amendments in the notification No. A-5-1-94-ST-V (22), dated

01.04.1995: - AMENDMENT In the Schedule to the said notification, in serial number 10 after the words "HOPE bags" the words "or plastic moulded furniture." shall be inserted.

2. This amendment shall come into force with effect from 01.04.2005. By order and in the name of the Governor of Chhattisgarh, I '~ VlAM - (K.R. Misra) Deputy Secretary "' SCTtHPIG ~11-ti"i fcrm ~ ~),Gt.=tl ~ (<1 lfut~cfi <ITT" f<)1:-11:i1) '-f51 I cl~ G@> cficrlllOI ~ ~. '<1~9,'< ~- ~1ict> 01 -- tJ - ·_) c"-=-'-5 ~ ~-10 / lo ;2005 /cf[cp/1:fRT (re;) - ~ ~ ffl"fA" qjl ~ ~ m lfm ~ fcp C1Tq) f%<l lf ~ cnz.TT ~lcl~llcf, ~; ~

(i) 9m"ixi• I~ cllfol~cfJ cITT ~- 1994 (~ 5 x-P{ 1995), cBl" tITTT 17,

(ii) 9ml~-Pl<t, ~ ar-::r lf ~ (f) WT ~ cITT ~- 1976 (~ 52 ~ 1976) ~ tl"RT1oom (i i) 9mlffll <t, ~ cITT ~- 1995 (~ 16 ~ 1995) cBl" tTRT 6 &RT ~ ~1fcra47 qj1 "QmlT lf B@ ~ ~ ft-<cf> I-< ~ &RT -<ll--JcfiOOI ~ -fcl-~ q5,.....1-.-+-='G 3TT~. ~ cITT" g ctf'l ft i I ct, c11 fo1 Ri-ll ct> cITT ~ cBl" tTRT s, £P ct1"1 ft i I ct, x~ ITT lf 1Tic1 * m ~ cITT ~ ~ mxr 3 om £Pffi1fti1q; ~ cITT ~ ~ tITTT 3 cf>~~ 01.04.2005 cBl" >f~lcJ~fl c1a1 ~ ~ ~ cITTcfr ~ I ~} (c6.3TR. f4m) ~'ffm ~ - ~1icfi -:3 l - c ,3 ,.. '.)__oat:; ~ ~-10/ \c:- /2005/cf[cp/1:fRT-'Bffif (f) "f!fct'clR (f) ~j'rU<! 348 (f) ~ (3) (f) Jljfl~UI lf, ~ fcl,=rrrr ~ ~ ~ ~-10/ \ ~ /2005/cflcp / tff"'cl ( fC) ), ~ "31 ~6'3- 05 cnT ~ ~ -< IG-ll4 1c1 (f) ~ ~-~ 6ffi \.lcf> l~ lc'l fm'm "GfTill t1 vrn"lfpm cf> x1\TJ..Jq 1c-1 ci, -::i,,:r x1' e1m 311~~11jfll-<. ~~} (c6.3TR. f4m) ~ flfil q - - Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated <jJ , c-~'i - )<' Q5° No. F-10/ \C:- /2005/CTN( ( f;) - Whereas, the State Government is satisfied that it is necessary so to do in publi c interest; Now, therefore, in exercise of powers conferred by, -

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

(ii) Section 10 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), and

(iii) Section 6 of the Chhattisgarh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995) the State Government hereby exempts Ramakrishna Mission Vivekaoand Ashram, Raipur from the provisions of Section 5 of the Chhattisgarh Vanijyik Kar Adhiniyam, Section 3 of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam and Section 3 of the Chhattisgarh Vritti Kar Adhiniyam with effect from 0 1.04.2005. By order and in the name of the Governor of Chhattisgarh, (K.R.Misra) Deputy secretary ... 8ctftf1.tl~ ~llfl"1 fcrro am ~)u1.=t1 ~ (c11fC>1ft-~<1> <t>x 1'4·'-11.tf) J.f:54 lcl~ ~ <1>~1°1 ftr5" 'Jlcr"1", ~1~9,~ w'-ticf> ~-10/ J<?>~ /2005/cffcn/-qrq/( IC.) - 8rnlxiJI<?, cJ1fu1fv-llcf> ~ ~ 1994 (w'-ticf> 5 ~ 1995) ~ tl'TTT 17 &RT >Rm ~1fcffi<i1 cITT ~ if cffcT ~ ~ m ~ &RT Plkffci ~a ~ ~ t -

1. ~ cfl" ~ ~3TT B cf>lc11clftl ~ ~ 3fcf> "2005" ct "'{"~ ~ 3fcf> "2006" >ffcR~ ~ ~ :- 3l.w. 31"~ 3-rci .-11 w '-I i cf> ~.-Ji cf>

1. ~-3-35-99-fctcn-t!Tcf (64) 10.07.1999

2. ~-3-28-2000-fctcn-qr=q (28) 13.04.2000

3. ~-3-28-2000-fclcn-tffq (29) 13.04.2000

4. ~-3-28-2000-fctcn-tjrq (30) 13.04.2000

5. ~-3-28-2000-fc'tcn-qr=q (36) 17.04.2000

6. ~-3-20-2000-fctcn-qr=q (43) 04.05.2000

7. ~-3-10-2000- fctcn-qr=q (54) 29.07.2000

8. ~-10-10-2001-cfTcf>"-tTT'cf (4) 30.03.2001

9. ~-10-332-2001-cfTcf>"-tTT'q (37) 10.08.2001

10. ~-10-392/2001 /cfTcf>" /tTT'cf (70) 12.11.2001

11. ~-10-7 /2002 /cfTcf>" /qr=q (3) 23.01.2002

12. ~-10-4 / 2003 /cfTcf>" /tTT'cf (4) 16.01.2003

13. ~-1 o I 23 / 2003 / cfTcf>" / tjtq (25) 03.04.2003

14. ~-1 o / 23 / 2003 /cfTcf>" /1:TI"ir (26) 03.04.2003

15. ~-1 o / 39 / 2003 I cfTcf>" I q'f=q ( 50) 23.05.2003

16. ~-10 / 71 / 2003 I cfTcf>" I tj'f=q ( 101) 06.10.2003

17. ~-10 /75 / 2003 /cfTcf>" /1:TI"ir (106) 29.12.2003

18. ~-10/6/2004/cffcp /1:ffq (13) 23.02.2004 ' - I - l.: ~ I - - .__ 19. ~-10/6/2004/qfcp/tj'f-=q (14)

20. ~ - 10 / 6 / 2004 /qfcp /tj'f-=q (15)

21. ~ - 10 / 6 / 2004 / qfcp / tj'f-:q (20)

22. ~-10 / 6 / 2004 /qfcp /tj'f-=q (61)

23.02.2004

23.02.2004

23.02.2004

23.07.2004 (~ _3ffi_flfm) xJq '{-'(Rtct 0, ..--'3 ...- :)C>"~ 5 x1;qgx ~-1icfj ~ ~-10 / 1 o / 2005 /qfcp /qf-ir / ~ ~~ -1fffif cf> ~ cf> 31-jiB ~ 348 c5 ~ (3) cf> 31-j-lH0I it,~~ cf5I ~ ¢f>Jilcfj ~-10/ 1 c::., /2OO5/qfcp / 1:ftq / ( I ~ ) R 'i i cfj ~ f .- ~C?---c -5 "cfjT ~ 31 ji:11 ~ x I v-;q q I c1 cf> ~ ~ ~ &TTT Qcpl~lc'l ~ \JfRTT % I ~:3' (~ _3ffi_fTfm) ~ '{-'(R,q Government of Ch hattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated ~ 3 t ,.. c r:3, --< Ci ~-5 ~ No.F- 10/ r<!'-/2005/CT/V( fC. ) - 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 notifications given below for the figure related to period "2005", the ., figure "2006" shall be substituted: - S.No. l.

2.

3.

4.

5.

6.

7.

8.

9. IO.

11.

12.

13.

14.

15.

16.

17.

18.

19. Notification No. A-3-35-99-ST-V (64) A-3-28-2000-ST-V (28) A-3-28-2000-ST-V (29) A-3-28-2000-ST-V (30) A-3-28-2000-ST-V (36) A-3-20-2000-ST-V ( 43) A-3-10-2000-ST-V (54) F-10-10-2001-CT-V (4) F-10-332-2001-CT-V (37) F-10-392/2001/CT/V (70) F-10-7/2002/CT/V (3) F-10/4/2003/CTN (4) F-10/23/2003/CTN (25) F-10/23/2003/CT/V (26) F-10/39/2003/CTN (50) F-10/7 1/2003/CT/V (101) F-1 0/75/2003/CT/V ( 106) F-10/6/2004/CT/V (13) F-1 0/6/2004/CTN (14) Date

10.07.1999

13.04.2000

13.04.2000

13.04.2000

17.04.2000

04.05.2000

29.07.2000

30.03.200 I l 0.08.2001

12.1 1.200 I

23.01.2002

16.01.2003

03.04.2003

03.04.2003

23.05.2003

06.10.2003

29.12.2003

23.02.2004

23.02.2004 ...

20. F-10/6/2004/CTN (I 5)

21. F-10/6/2004/CT/V (20)

22. F-10/6/2004/CT/V (61)

23.02.2004

23.02.2004

23.07.2004 By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Deputy Secretary ,, ~ ~lltirf ~ am ii) u1 rt r f<i1-f 1 'J (qlfni~cf> <f>x ~'iil'I) Ji ?I I cl ll GIB <t>~IOf ~ ~. -<Ill~'< ~~il'11 x1llgx, ~..-Jicp 01.04.2005 w'iicp ~ - 10/ u /2oos/qTcp/qfq/( 18 ) - 'c:hf11fPI~ cJ1fu1fv-llcp cflx ~ 1994 (w'iicp 5 °fl11995) clft t1m 1? ITm ~ ~1fm-m'i cf))-~ -ir ~ ~ ~ ~ ~ &m ~ w'iicp ~-10-16/2002/cfrcF /-crRT (15) R1icp

12.02.2002 -ir 01.04.2005 cfT >"P-llcl~~c1a1 ~ - Pl9~ftia ~ ~ t <12rr - ~EFf · ~ ~ ~ ~j+r~, it _:_ ~TTY •

1. 3lj¢J.ljcp 1 ~ "fffJ'.R cf>lc1J.l · 3 it ~ "tffiT 9 ~ 3f~ ~ cn"x" ~ m ~ W6GT ''3hm: ~ "QcpN Fti-<➔-B tITTT g ct 01t.fA' q)x ~ ~ - t.l ccfi-! 2 Qk1~1a if~,. ~~~fcpm ~ I

2. 3ljwJ.licp 2 * ~ ¢lc1'i 4 it -~-p.:,-fc!...--,.-te mt q5s:iicn (2) * 3Rf it f::,9~ftia cTTcm ~ ~ -.: "~ ~ 'PT ~ 'tP <fl~ -!i • I ~ ~ -if 3l2Tcll 31d x f "41 ll ell 141 x ~ cl lfu l'-ll ct~ lf 3l2Nr ~ct~ frnlm cfl .~ lf ~ ~ xr~~ ~..-Jicp 01.04.2005 - - • -. ---'('-✓~ \ (J_,,.1 - - ·- --~ - (<f> .3TR. fq m) . \:fq flRi i:l ~ -cr:n-10 / 11 / 2005 /q[cp / qtq- /-'Bmf "cfJ ~ cfi ~ji:8G 348 "cfJ ~

(3) c5 3lj-<➔ xo1 "4, ~ ~ 'Pl ~ ~~i45 ~-10/ r, / 2605/qf"cp /1:ITTT ( 18 ) ~.;rep 01.04.2005 'PT -~ 3ljcllG x10-ll41c1 cfJ ~ ~ ~ .bffi _ Qcf,l~lct RP<TTviT'ffi'~I 'tPcflt\1fPI~ cf> x10-ll41e1 c5 °'i"l1i n c'fm 3frnllj'<il-< ~ ? \._,.-- -- -------~---~l C\.,- --- . . (<f~.3TR. ttr~n) , ~ q ~l f7r.f I ., - - Government of C hhattisga rh Finance and Planning Departn1ent (Con1mcrcial Tax Department) Mantra laya Dau Kalyan Singh Bhavan, RAIPlJ R NOTIFICATION Raipur, Dated O 1-04-2005 No.F-1 0/ 11 /2005/CTN( 18 ) - In exercise of the powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) the State Government hereby makes the following amendment in the notification number F- I 0-16/2002/CTN (15) dated 12.02.2002. with effect from O 1.04.2005, namely:- AME!\DMENT · In the Schedule to the said notification- I. 1 In column 3 against serial number l for the words "whole of tax under section 9" the words "partly so as to reduce the rate of tax under section 9 to 2 percent" sh al I be substituted. at the end of condition number (2) specified in column (4) against serial number 2, the following sentence shal l be inserted- ·'The finished product shall be sold in the State of Chhattisgarh or in the course of inter-state trade or commerce or in the course of expor1 out of the territory of India." By order and in th~ name of the Governor o f Chhatt i:>garh. L~ -<,. '"-=--- (K.R. Mis ra) Deputy Secretary _.,,---- th-dl '8 J I G ~ 11 '{i -i ftffir ~ ~)GJ-11 ~'1141 {<11fu,~<f> <JR ~'11'1) 1-i?tlcl~ ~ <f> <R1 I u I ~ 1l<R, '{I~'!-< 31~t}!! .. 11 ~. ~ 01.04.2005 ~ ~Cf,-10/ l'.2-/2005/qfcp/GT'cf ( 21 ) - tj cffmiJd cllfulR,-ll¢ cITT 3m)f.l<fl1, 1994 (~ 5 x-fi 1995). clft t.Tm 11 mxr °QGm ~,fffiii~· cJ>l '3Qll1 11 11 ~ ~ ~ m ~ ~ ~ cfr ~ ~~ cfi ~ (2) Tf ~~~t:e ~ cJ>l ~ (3) Tf mu@~ "ffq; ~ 01.04 · 2005 ~ 31.03.2oos (lq; ctl ~ * ~. ~ -(4)' 'rt ~ -~ ~tR ~ wm cfi 3m'R ~ ct :fTc=rR' ~ ~ ~ cRcTT i :- ~......--=:½+ . 31:[® 31, w. 2

1. ~ cfiR l-Jlc ~ ll H ~ cfi 3IB1@ 9 C'd') fl' I ¢ x1'rll 11 4 -A'I lfrl t1 3 t.Tffi 9 3-l'cfr-:r 3TW: ~ cITT' ct) ft tTccR' ~o 750/- ~ cfiR m ~ 4 ~ ~ Q\.il)lfri == ~ TFfi cfiR cplj' cITT" ~mx m ~ ~ ~ ~I £kctlfPld ct xlv<141<.'1 cf> ~ ~ TI2:fl 311~~11jfllx, I (~.3ITT. f4m) ~~ ~. ~.-Jich 01.04.2005 · ~- ~-10/ 12 /2005/'ql'cp/qfq-~ cf>~ cf> 31jiUG 348 cf>~ (3) cfi 3ljflxo1 11. ~ fcl'lWT clft ~ ~ ~-10/ 1·2 /2oos/mcn /t:ira ( 21 ). ~ 01 .04.2005 cnT 3nhft ~ xlvl141ci cf> ~ \9', ~ &RT ~<nl~li.i fcturr vITT'fT ~ I UifuFtl'I~ cfi xlv<141<.'1 cfi -.-iT9 -~ 02.TT ~~lljfllx, ~> ~ 0) (cf>.~·( fi'Im) ~ m{rq ., Government of Chhattisgarh F inance and planning Department (Commercial Tax Department) Mantralaya Dau Kalyan S ingh Bhawan , Raipur NOTIFJCA TION Raipur, Dated 0 1-04-2005 No.F-1 0/ 1 ·2.. /2005/CT/V ( 21 ) - In exercise of the powers conferred by Section 17 of the Chhattisgarh Vanijyik Kar /\dhini) cm. 1994 (No. 5 of I 995), the State Government hereby exempts the class of goods specified in column (2) of the Sched ule below from payment of tax under the said Adhiniyam to the extent specified in co lumn (3) for the period from O 1.04.2005 to

31.03.2006, subject to the restrictions and conditions specified in co lumn (4) of the said schedule S. Class of goods No. I 2 I. Second-hand car which is registe red under Motor Vehicle Act, in the Chhattisgarh State

SCHEDULE Extent of Restrictions and conditions subject to which exemption exemption is granted 3 4 Partly so as When second-hand car purchased by a registered to reduce the dealer under the Adhiniyam and sold after am ount of reconditioning or repair tax to Rs. 750/- per car rl:· u, :.!er and in the name of the Gon~mor of l hhattisgarb. ~~--.:; (K.R. M isra) De puty Secretary - 9 c-cti {P 1G ~ II fl '1 fcrro a~T ~1 Gt '11 fcMllT (e11r)1ft-~if> <f>x f<MllT) -i:f~lclll ~ <t>~IOf fttg ~- -<lll9,'< ~~¥'11 xP1g'<. ~-ii<f> 20/04/2005 m1-fi4> ~ - 10 I 16 / 2005 /men / qtq (21 ) - 1Jct11x=ii1 ~ qfful~<P cfix ~ 1994 (a->1-fi<f> 5 ~ 1995) ctr tITTT 1? &Nr ~ ~,Fck14i '<f>l" >l<TI"TT i:f C1'IB ~-~ fl-<4>1-< ~ &RT~~- w'ii¢ ~-3-28-2000- fctcp-tj'f-:a (28), ~-il<f> 13.04.2000 i:f ~I \J"1 Y-.5l i:f o ch I~ 1-1 ~.:ii 45 ct>'T ~ I cFtft &ki I ~ f.'p.;:i I :ffl ~ x-1~iJ<.4--;:y cpxcfr t :- '34flcft1 ~ cbl ~jfi-cfl it !.l~~ w'ii<f> 51 ct 4~i:llci ~ !.l~fte 3Rf:~~ ch°r~·- 3l. I ~ -

(1)

52. ~cnT ~ctr~

(3) --+----:--:----+---------~---·--·-- (4 )'-----_ ~ ~ ~jfi-81 II 3ltlA" it ~frl~cc lTTc1" <ITT' - 9 ~ - ~61 'C;cn 4'-l{lllct ~141~~ '<i~c@ ·x~; _fmj_"cITTCT (UNICEF) cm-~ '34ll7'' ~ ~.: q,1 ·m I l'f £1f Qtlf f tf?f cf> ~'<')c~ fcrnTT:r ~ vTT1 _.., - - - -- ~ (~ .3ITT". ftf m) '3'"Q" ttR.lcl xlllg·<. ~-,j4> ~0/04/2005 ~- ~-10/16 /2005/qfq>/°4'fq-'l;ffif cf>~ cf> 3ljWG 348 cf>~ (3) cfi ~ it. ~ ~ctr~ ~~i<f> ~-10/ 16 /2005/ cTTcn /rrq( 27 ). ~ 2CV4/2005 cnT ~ ~ xl \JXJ4@ cfi ~ ~-~ m ~<f>l~l ci ~ vlTcif i , ~_L (q3 .3ITT. ftf-m) '3'"Q" t1 RI c1 --,..----- -- ... - - Government of Chhattisgarh Finance and Planning Dep~rtment (Commercial Tax Depa~ent) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 20/04/2005 No. F-1O/ 16/2OO5/CT/V ( 27) - In exercise of powers conferred by Section 17 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of I 995), the State Government hereby makes the following amendment in notification No. A-3-28-20OO­ ST-V (28), dated 13.04.2000 with effect from the date of publication in o.· 1cial gazette:- AMENDMENT In the schedule to the said notification after entry No. 51 the followmg entry shall be inserted: - S. Class of goods No. (I) (2)

52. Goods specified m Schedule II appended to the Adhiniyam Extent of Restrictions and Conditions subject to exemption which exemption is granted

(3) (4) Whole of tax When sold by a registered dealer to the under section 9 United Nations Children' s Fund for the purpose of official use. against the declaration in the appended form. By order and in the name of the Governor of Chhattisgarh, (K.R.Misra) Deputy secretary ... 'ITTcft~tlfG ~ITTFJ fcmr cl~ ~) GFH ftt·s:, l'T (q;ft};f¼cf> <JR ftt..,,,,) ~::ilclq °GIB> <l>~IOf ~ 'JfcR, xi q9,i{ -mltR, ~ 07/05/2005 wlJlcn ~-10,, 10 12oos;q1q;;qre ( 2a ) - tfrd'1+P1~ 'l/1fu,fw1c1; cR 3~ 1991 (wrrr<T> s ti·1 1995) <1ft HRT 17 rn1 l.l~nl ltftm~) c1;, ~lTTTr ,) <'!Hi ~- ·x~ fH<ffR ~oc tr'T~I •lh1 <i ,,~ ~q) <fi cf>T<'fll (2) ~ l'cl~~te ~ ~ cflf q;r cnTc>P, (3) ~ FcH;ifc!ee ~ 'ffin 01 .06.2oos ~; 31 03.2006 O<PW °QGR cR<ft t.- 3i.w. 1) (2) ~ . ~ 07/05/2005 ~ ~-10/ 10 /2005/qfq,/tml-1fffif cff ~ cff ~ 348 cff ~ (--1 ~ 3ij'".:JT ~ ~ fcrrrrr c1ft ~ w'1,W> °C[Q>-10/ 10 /2005/clTcn/l:!T'cl ( 28 ). ~ 7/5/2005 l'>1 'ITTTvl) 3r:flTG '11v't!QIR <f> ~ ~-~ GM Qq;J~ld ~ vITTfT ~ I ~ ) -- L: ,_ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dnu Knlyan Sing h Blrnwan, Raipur NOTIFICATION R.aipur, Dated 07/05/2005 No. F-10/ IO /2005/CTN( 28 ) - In exercise of powers conferred by Section 17 of the Chha ,sgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Government hereby exerr-ts 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 0 I .06.2005 to 31.03.2006 :- --- S. "-lo. ( I ) - . I I.

SCHEDULE Class of goods -- E:x1cnt o f E:xemplil)ll

(2) (3) All !kinds of footwear made of P.V.C. or rubber Who le of tnx under Section 9 and straps thereof, the maximum retail sale price of which does not exceed Rs. l 00/- per pair. By order and in the name of the Governor of Chhattisgarh. (K.R.Misra) Deputy secretary gctf)~,11<; ~11~-i fctrn" cf~ ll) \Jf-11 ~1-11:i1 (<11fll11"¾<1> cf>x ~1-11:i1) If -541 cl lf cITm <f>~l 0 t ~ ~. '<lll9,'< 3lft, '{lq-11 ~-~ 07/05/2005 ~ ~ - 10/ 17 /2005/cflcfi/ l{i"if ( 29 ) - i:.Pfulfl'ld cJlfulfv<Ff> q)X ~ - 1994 (~ 5 ~ 1995), ctl° t1ffi 17 ~>Rm~ Q?1 '3qlJ1ll 1i (>f@ ~ ~ Wtr, l[(fC &RT 4'rn <ft-~ ~~ ct q)R;p:f (2) ti Rlf.:lfc!t-c lfIB cITT m (3) ti cffu@- x-ft1:rr c'fq) 01 .06.2005 xl 31.03.2006 c'fq) "$T 3lcl'fu ct ~- qJR;p:f (4) 1i R<) 7m ~~ zcj ~ ct ~ cR ct 'T@'R xl ~ ~ cRcTT i :- 3l. w.

( 1)

1.

(3) cf.?.TT ~:~~ ~ t1ffi 9 * ~cR~0 'tfccR 4 ID':.-~ c'fm t1m 1 o-cn * ~ ~ xl 1r7IB: :!cR ~ ~

(1) ~ ~ ct · q~1<1a i:.Prn"lxi'ld ~ if , '\:l'~ ~ m aj &1cJXi1~"l &rfr ~ ~- \i;,~ . fi~Rl<:1 cJlfo1fv<1q5 cR ~ cf>l' ~ ~ B <ITTc¥f (2) if qfum 1i@' ct ~ ~ ~ ~ cR ~ cni q"q,, ~ i1 ~ ~ ~ ~ ct m iz \.lcl51~H xl 30 R.crr ct ~ 3:r~ ~ ct ~ q·\J'l"l~.-J ~ ct 30 ~ ct ~ "'IT ~ ~ 61 rnTT ~ I I

(2) UF-1 x-l 14'1 &RT ~ ~ ~ · ctl° 'l:;cn ~ ~ Rl<'lxoft rt 'ffRJ ~ ctl" ~ I

(3) cZJclfll <fi ~ ~ fcffi / ~ 1i ~ ~ ~GftmfuRTr~1 I -2.. - (c1 1Rl1f¼cfi cnx fcl,wr ~ ~ ~ ................ ~ ········ .. ··············· ) lt ...................................... (c.Q141~ cITT 111,) ················· ··················· .......... ··················· .......... (i:::rcn) ~~ ct lfcllf¼cfi <nx ~. 1994 cfi ~ qGfllH ~J.J lvlq~ ~ ................................. ciTT tITTcl'i cll l41~. ftif1cfil cfi l-<)611-< cITT ~ ~~ ...... ................... .. ........... if ~ ~ cfi l-<) 61 1'<! cf;l 3lR!Rcffi x~ ...................................... ift~GRTmlfUTT~\ fcn ..................................... l;l'Rq~clin ································ q;r ~ ~~ ~cfi mR tf ~-am~~~~~ cfi ~ ~ ~ tR g~fi f1 '1 4 c11Rl1f¼cfi cnx ~ cfi ~ ~ 'Gi'lTT ~ I L: ~. ···························· ;.TO-Tr-1 • , ............... . .............. . ~ ~ 07/05/2005 ~ ~-10 / 17 / 200s ;qyq; /tfrq / - -~ cfi ~ cf> 3ljW< 348 cf> ~ (3) t. 3P_f{RUJ -q, ~ fcliTPT ~ ~ ~ ~ - 10/ 17 /2005 /<mn/tn~l/( 29 ) ~ 07/05/2005 c!TT 3fm:ifr ~ ~,:m;r cfi ~°ff~~ ~ 4S l~1d fc);m vfRTT ~ I .,, , ' .. • Government of Chhattisgarh Finance and Planning Department (Commercial Tax Depa rtment) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 07/05/2005 No.F-10/ 17 /2005/CTN (29 ) - In exercise of the powers conferred by Section 17 ot the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Government hereh~ 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 from 01.06.2005 10

31.03.2006, subject to the restrictions and conditions ~pecifiec! in column (4) of the sai cJ sche-dule:- S. Class of goods No.

(1) (2)

1. Drugs and Medicines

SCHEDULE Extent of exemption

(3) Partly so as to reduce the rate of tax under Section 9 to 4 percent and exempt m whole surcharge under sec-tion I 0-A Restrictions and conditions subject to which exemption is granted

(4)

(1) When sold by a registered dealer ·under 1he Adhinjyan1 effecting first sale in the state of Chharrisgarh, who gives an undertaking tc pay tax on Maximum Retail Price of the goods mentioned in column C) in t~e appended form to the appropriate Cor,m,ercial Tax Officer. Such undenaking shall be furnished ... .-:th· JC days of publicat1u11 ,.;i this I notification in official gazette or within 30days of ob1aming registration under [ the Adhini~ an1. ""hich ('ver is earlier.

(2) The ded1 ~r shall mclose a copy of such declaration alonr. \\"ith the quarterly return.

(3) T!1c deakr 5l1:1!1 5hL)\\. maximum retai l I price i1~ the :-~1le bi ll · im·oicc. [__...J__ _ _ __j_ ___ _.-1.. _ _ ____ .. ____ _ J -2-. . -2- - DECLARATIO (Under C.T.D. Notification No ....................... Dated ...................... ) I .......................................................... ....... (Name of the deah:r) ........................................ (address), a dealer holding registration certificate No. ......... ....... ......... ................................ under the Chhattisgarh Van ijyik Kar Adhiniyam, 1994, ha,·ing principal place of business at ................................... and * additional place of business at ............................ hereby declare that, I shall deposit tax payable under the Chhattisgarh Yanijyik Kar Adhiniyam on the Maximum Retail Price of all my sales of Drugs and Medicines during the period commencing from .................... and ending on ..................................... . Place ....................... . Date ............... .......... . , ... Sifmature of the dealer .... * Strike out whichever is not applicable --------------------------------------------------------------------------------- -- -- By order and in the name of the Go,·ernor of Chhattisgarh, {~~ (K.R. :'\lisra) Deputy ecretary -I .., ..,, 9ctfl~41i; ~lltF f ~td ~ q)uJ'il ~~l'f (q1J"i,1(tiqcfi <IR ~"if'I} Jf. -31 fol ll Gfil> if>~uo1 f«6 '1J<R, ~1~ 9,x 3l~ftr:1'11 ~-~ 07/05/2005

1. nm \:lRT 9- "& (1) ~ ~ lffi1 ~ ~ ~ tR ~ · <R ' ~ 3ltiR 1i°@: qR cpf 1j1'@R ~ uJT ~ t 3tR ~ ~ ' ~ cf> 3mFf cfofiltd ~ cllcH-11~1 6RT ~ umrr tuf)~~cfi~fflGfclc5~1l<R r ~cfi~cR~~cm-\ffilffi:1 cfj , ~ ct~l{~~-i'{~m ~ 4"11ltd cllcHH4'1 ~ m«f ~ tf3l ~ cfR'fil -g I

(2) ~ ffl ~ ti~ ~qti(l(i 6RT ~ ~ 'Q"3 cCl'4 ~~tmRcb'i~ ,~~ctm - civflltd cll<H114'1 cm- 1fr ~ -~ tr,{ ~ ¢, I o2TT ~ ma ~ /cITTTT 4"11~c1 cllcltil~~ cf> fl!!R!d q 1fi}1ft:4<t> <fR' ~ cm- ~ vfffl1fi 3fix ~ ma '$run t:B1 ~ ffl ~ c~cH·ll4' 6R1 ~ ~ I fl!iRrn q(fi}l~cn cnx ~ 6R1 . 1 ~ ~ <lft ma ~/<6dl ciV11<1a c2.1cit1,4' cfj ~ 3Tclfu cfi <R' ~mur ~ ll ~ ~ I 1 _ _.1_ ________ __._ _ _________ _ . ·- - --- -- -·· - -l-- -L-- (ql~Jfv'l.lq, cITT ~ ~ ~ cpqfq; ............................... ~ ................... cf> 31tfR) it ............................................................... (~ q;l ;n-q) Qm ........................................ Oful"tt 1ld, ql~Jfv:ilq, ~ ~ - 1994 cf> 31Efj,; ~1R 'Q'l{fOl ~ ~ ............................. q;T ~ ~- ~ .GR! '£ITClUTT ~ { TTP. ~ ~ ~ Tfq' fcicRvr ~ 'Jf1'C1 q;T ~ ........................................................................................... .. ....... (~ q;T ;n-q om "tIBT) '3cRf ~ cfi 3{UFf tj"--vflv.f wnur ~ cpqfq; ......................................... . ~~.'cln"~Tfmtl * '3cRf ~ cfi ~ 'Qx ~GR!~~ ............................................................................................................. . ~ ..................................... cfi ~ ~ ~ ~ tTx qJfaJfv'l.lq, ~ vflTT 1%m ~ I 3l~ * '3cffi ~ ~ GRT ~ cf> 3Tqj,; ~ ~ ~ ~ ..................................................... ~ ~ ...................................................................................... (~ rf.T ;n-q om "tIBT) ~➔ 'P<l ~ Tf<TT t. ~ GRT 3l~ cp~ .................................. ............................................................................ ~ .. ............................. .... <f> 31tfr-, 11fR cfi ~ ~ ~ 'Qx cll~Jft'llq, cITT vfllT f$m ~ I * ~ ftffi/$-iq l$"tt/ $~19111'/~ q;T fclcRur ~ :­ ~ :- ~ ~

(1) (2) (3) (4) ............................................................................. 1,P.:J cllqf1141 cfi ~ ~ - octi"lfPta. ~ x11Jilq1c1 cfi "1'P1 ~ om 311e:~t1 j,Qf". ~ {cfi.am. ~m) \jq~~ ~-~ 7/5/05 ~. ~-1o; l7; 2oos/qjqi/~-'+lffii cfi ~ * ~ 348 * ~ (3) * ~ ll. ~fl ~ q,',-~ ~ ~-10/ 17 /2005/qjqi/'CJT'ii ( :S'C>). ~'1i4f7/5/05 cfiT ~ 3fjclT~ xlvil4ic1 cfi ~ ~ ~ GIB Qcfil~l<1 famT vITTlT ~ I Ofulfilld, cfi xlvil4161 cf> "1'Tli ~ mTT 3lte:~llj-l~ -V / / Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 07/ 05/2005 No. F-10/ I 7 /2005/CTN ( 30 ) - In exercise of the powers conferred by Section 17 of the Chhattisgarh Vanijyik Kar A dhiniyam, 1994 (No. 5 of I 995), the State Government hercb:­ 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 from 0 1.06.2005 to

31.03.2006, subject to the restrictions and conditions specified in column (4) of the said schedule:- S. Class of No. goods

(1) (2) I. Drugs and Medicines

SCHEDULE Extent of exemption

(3) whole of tax under section 9-B Restrictions and conditions subject to which exem ption is granted

(4)

(1) When tax has been paid on the maximum retail price of such goods in the state and such goods are sold by a registered dealer under the Adhiniyam who in support of his claim for exemption, furnishes a declaration to the assessing authority at the time of assessment in the appendp~ 10nn obtained from the selling registcreu Ul:!aJer. I I I

(2) The said declaration shall be prepared by the selling registered dealer in four carbon copies. The original shall be issued to the purchasing registered dealer, the second and j third copy of the declaration shall be sent by him to the appropriate Commercial Ta:-. Oflicer of the selling/ purchasing registered dealer and the fourth copy shall be retained by the registered dealer issuing such I declaration. The appropriate Commercial Tax Officer shall file the Ct)p~- nt' declarations in the assessment case record for the relevant period of the selling , y t~rchasing registered dcakr. ______ I - 2.._ - -""2.___ DECLARATION (Under C.T.D. Notification No ....................... Dated ...................... ) I ................................................................. (Name of the dealer) .................................... ... . (address), a dealer holding registration certificate No .......................................................... under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994, hereby declare that I have sold the goods, particulars of which have been given below to ....................................................................... . ............................................ (Name and Address of dealer) holding registration certificate number ............. ............. ..... .............. ...... under the said Adhiniyam. * I shall deposit Commercial Tax on the Maximum Retail Price on sale of such goods under notification number .......................................................... dated .................................. . OR * The aforesaid goods have been purchased by me from ................................. . holding registration number ................................................. under the said Adhiniyam who shall deposit Commercial Tax on maximum retail price of goods under notification number ............. .......... ... .. .................... dated .................................. .. Particulars of goods sold * Particulars of bill/invoice/cash memo/challan No. Dt. (1 Description of goods sold (2 Quantity Value (in Rs.)

(3) (4) 1 utai Total value (in figures) Rs ............................. (in words) Rs .............................................. only Place: Date: * Strike out whichever is not applicable. Signature of dealer Status By order and in the name of the Governor of Chbattisgarh, \~~ (K.R. Misra) Deputy Secr<'tary ., L..: I _., Onfttt 11~ ~lltf.-f fcfro am lll uFII Fcl•S-f I' 1 ( cU fc> I fu-ll cf> <l>x nflTTIT) l-f -511 cl ll ~ cf> <R-11 o I ~ 1lcFf. x I ll 9,'< II~// ~' ~ ~ 11 /2005 ~-~ 10/26/2005/qfcf,_/CITTJ ( La.}- ~ ~ ~ rf>T "fr1lt!R ITT 1T<TT -g fcl:> ,1l<'hf%ct if ~ ~ 3:rrcmr<'h t ~ l:P\\1°1fPI~ cnfur~ <ITT. ~- 1994 (~ 5 ~ 1995) °$t tITTT 17 cW-!T ~ ~ <fix~- 1956 (cp1'ffq; 74 ~ 1956) °$t tITTT 8 cf)°r ~ (8) ITTxT ~ ~lf<talfl' cf)t lFTTlf ~ <fffi ~ ~ rnw 1,,'<'l<!_d1x1 ~ fcri.wr ~ 31"~ ~ 1939/~ 10/365/2001/cffq'l./1:ft-q (48), ITTr<f>

06.09.2001 ~ ~ ~ 1940/~-10/365/2001 /cTT.cITT"/lTT'Ef (49), ~ 06.09.2001 ~ Rlf.'!Rtc. ~3/T ii ~ctfura- 3fR ffil1'cR <ITT"at t, mmq :- °fifflEFJ (10P) 3~ ~ ~-3-11-86-fcrn.- qrq (74), ~ 16.10.86 cf> ~ -c:1 qft ~ 4 qft Bli-~ (tr), (<TT) 3~ ~ ~-3-24-94-fcrn- trrq (108), ~ 6 ~, 1994 cf> ~ST-<TT m cl?~ 4

(tr), (-a'R) ~ cp1'ffq; ~-3-30-91- fcrp- 'CTT'q (1), ~ 1s \Jl"lCRT, 1992 * 'iJCITTiST- GT m ~ 6

(tr), ~ ('cl'N) ~ ~ ~- 3- 14- 92-fclcp-tftq (so), ITTfcp 3 vff, 1993 cF, ~-"C[cf> <tr~ 4 lf, '3&-&lfu,kl c@'llR "~ ~ ~,, cf ~~ ~ f.'lyfc:iftrn "~ ~ ~,, ~ m vrrq, 3T~ -

2. 1 ~ cTTfu~ <ITT -3lHHff 2 "'3TIT"ff ~ / ~tjlci<'h, '3"ffi1T ~ ~ 3 '34 x) cfd ~ ~ * ~ mq * ~ ~ ~ ITTJT 1 8rnlfP I~ ~ \'.1'1'li41cl c6 .:tlll ~ am~) (<6 .3TR. f4-m) ~~ t.P TT11 fJl I ct. fflx-FI cJ I fill [t{l ch <ITT fcrmiT ~' ~ 2.__; ;/2005 if>lffif>-~ 10 / 26/2005/cfl<f>./qfq - 'l=fRo cf> ~ cf 3~ 348 cf, ~ (3) cF 3~ ·q, ~ fa'lfTTI" ~ ~ ~ ~-10;2a/2oos/crrcB"./1'.Tfq (/,f}J. ~ 2- l o/ /2oos cf>T ~ ~ xlv'l!%1 cf>~~, l;!ct<i_&l'<I l,l<fil~lct TTP<TT "CrlTTTT '61 tfrd)+1i1~ ~ xl'1'li41cl ~ ~ ~ am 31T~ w :!,fll x, ~-:::7 .----t-----_ _:-_ -,ic- ~_J (~.3ITT. ~-m) ~~ tf~fl'Tr~Wtr'J ~rc:F ~x ~•r .· - - - - -- ""'' Government of Chhattisgarh Finance and Planning Department (Commerical Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur // NOTIFICATION // Raipur, Dated ;z_ I / I 2005 No. F-10-26/ 2005/ CT./ V ( '12)- Whereas, the State Government is Satisfied that it is necessary so to do in the public interest, Now therefore, in exercise of the powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) and sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No. 7 4 of 1956) the State Government hereby makes the following further amendments in the notifications specified in this department's notificat ions no.1939/ F-10/ 365/ 2001 / CT/ V (48), dated 06-09-2001 and no. 1940/ F-10/ 365/ 2001 I CTI V (49), dated 06-09-2001, namely - AMENDMENT The existing State Level Committee mentioned in, -

(i)

(ii)

(iii)

(iv) 2 3

2. the Annexure II, for sub-para (d) of para 4 of the notification A-3-11-86-ST-V (74), dated 16th Oct. , 1986, para 4 (d) of the Annexure II of the notification A-3-24-94-ST-V(1 08), dated 6th Oct. 1994, para 6 (ct) of the Annexure II of the notification A-3-30-91-ST-V (7), dated 15th Jan. 1992 and para 4 of the Annexure I of the notification A-3-14-92-ST-V (50), dated 3rd June, 1993. Shall be substituted by the following State Level Committee namely - Commissioner of Commercial Tax Industries Commissioner/Director, Industries Managing Director, Chhattisgarh State Industrial Development Corporation Chairman Member Secretary Member Above amendments shall be effective from the date of issue of notification. By order and in the name of the Governor of Chbattisgarh, ~~- (K.R. Misra) Deputy Secretary - \.~. • 8cdltt•l <t, ~lltt"1 fclro ~ mGi-ril fcl''ll~I (qlft)l~ct> q)X fcl''ll•I) 1-f ?f I &1.Q GKf ct>~IOI ~ ~. -<Ill~ 31 ffll -fii:1 "1 I xlll9,'<, ~--ti¢ a I ft,('P=lsff, 2005 fuJ.Jich ~-10/ 191'2oos/cffcf>/-qrq/( 45 ) - 'i:ProlfPI~ ~c11+.,::,fu~,~,.__¢ ~ ~ 1994 (w'-lich 5 ~ 1995) ¢1" qfxf 17 ~ ~ ~lfcrall~- cm ~ 1f C1@" ~ ~ m ~&RT~ w'-lich ~-10/6/2004/cITcP/1:frq (13) ~.:iicn 23_02.2004 -q f;p-~fc.Jftia ~ ~ ~ - ~ "™ ~ ~ ~jflt:ll * ~jcf5l-licf5 1 * ~ cp1c1'i 2 1) ~ ,.Jt,...,..jft.,.....t:l-1-2 cfi ~--q'fq cfi ~jcbJ.Jicf5 19 ~ 20 1) rur;,~15c 3Frn:n o~ ~,, cFi ~ ~ ~ "tfr-1 cf>1" 91~¢'< ~jfi-rfl-2 cfi ~--q'fq cfi 3ljcb'-licn 19 ~ 20 -q RI~~~ m ~ ~,, cf>1" ~ fcnm ~ I

2. <l6 ~ 01.10.2005 ~ ™ lct~fle1 'ITT1TT I 'i:ProlfPl<t, cf; xl\.Tll4JC1 *;,fl,~ (7~ ~l~~lljxil'< ~J (c5.3TR'. f?rm) ~~ ~ "Q"CP-10 / I 9 / 2005 /cITcf> /tffq / - -'qffif cfi ~ * 31 j-i:U ~ 348 ~ ~ (3) cfi ~jflxo1 ~- ~ fcr:rrrr ~ ~ m'1icf5 -qi:p-10/ 19 /2005/cfTcp/ 'Cft-q/( 45 ) ~--ticf5 21/9/2005 cnT ~ ~jell~ xl\.Tll4lc>1 * ~ ~ ~ mx1 Qcnl~l<:1 f<nm '1lTill ~ I tProlxiJI<?, cfi '{J1Jll41<1 * ~ ~ d~ ~l~~lljfllx ~) ... (rfi.3TR. fTf-m) 'Btf fl~cj - ... - - .... Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 2 1/09/ 2005 No.F-10/ I 9 /2005/CTN( 45 ) - In exercise of the powers conferred by section 17 of Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) the state government hereby makes the following amendment in the notification number F-10/6/2004/CTN (13) dated 23.02.2004 - AMENDMENT In Schedule to the said notification in column 2 against serial number 1 for the words "Cereals and pulses as specified in serial number 19 and 20 of part V of Schedule-II", the words "Cereals and pulses excluding paddy as specified in serial number 19 and 20 of part V of Schedule-II" shall be substituted.

2. This amendment shall come into force from 01-10-2005. By order and in the name of the Governor of Chhattisgarh, (K. R. Misra) Deputy secretary .., .... .... ,... .., V .., ..... -. V --.. ... BctfltPI<? ~11~-=t fctrn ~ ~Gi-=tl fcr+JJ1T {q I fill~ ch ~ fcr+Jm) '1 ?f I cl ll GN ch 6-ll IO I ftrn" '+JcFf, x I~ ~'< ~ - x,zigx, R:.:iicn 17/10/2005 451-ficn ~-10/ 7 /200J/cflcp/-qfq/(46) -- ~ ~ ~11-<-H cITT ~ ~ 'ITT 71<TT t fcn c>lTcn f%c=r lf ~ ~ 3Jlq~;qcfj t; ~, 9ctflfP1¢ qlfulfcr:;qcf5 ~ ~. 1994 (cbi-f icf5 5 ~ 1995), cITT tITTT 17 ~ c:B.-ct)4 ~ ~ ~ 1956 (cb'-licn 74 ~ 1956) cBT tITTT s ctr '3Ytll-.!I (5) &RT ~ ~1Fc@4f cm- WI' lf c'lffl ~ ~ '<i'<cblx ™- 5RT ~ cbi-ficn ~-3-14- 92-fctcI>-lTT'cf (so), R:.=ticf5 30 ~. 1993, ll f1Yljfllx ffiffl ~ t :- \3"cffi" ~ ll cb'~ct51 2 ll 3lcn "1s" cB" x~ "Y'x 3lcP "23" ~~fcm:rr~, tPctfl-lill¢ * xl'1'QYIC'1 cB' .,-p:f" "'<l nm dll~~lljfilx, ~) (~.3TR. ~m) ~~ ~, R:.=ticf5 17/ I 0/2005 ~ ~ - 10/7 /2003/qTqJ/-qrq/ . ~--~ cB' ~ cfi dJjaj~ 348 * ~ (3) cB' '1lj:.tN°1 lf, ~ fcrTT.r "$1" ~ cb'-licf5 ~-10/7 / 2003/qfcp /~ ( 46 ), R_.=ticf'> 17/10/05 cpT ~ 3fjcfR '<l'-YllYlci * ~~.~&RT ~cf51~1ci ~ ~ t I tPrnlfill¢ * xl'1'Q41 C"I cB' -;,r:r "'<l c=rm 3ll~~lljfilx, ~' (~.3TR. ~m) ~~ ... .... ,, Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated I 7 / 1 0/200S No. F-10/7 /200fCTN(46) Whereas, the State Government 1s satisfied that it is necessary so to do in public interest; Now, therefore, in exercise of powers conferred by section 17 of the Chhattisgarh V anijyik Kar Adhiniyam, 1994 (No. 5 of 1995), and sub­ section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby makes the following amendment in the Notification No. A-3-14-92-ST-V (50), dated 3rd June, 1993,: - AMENDMENT In the said notification, in paragraph 2 for the figure 11 1811 the figure "23" shall be substituted. By order and in the name of the Governor of Chhattisgarh, (K.R.Misra) Deputy secretary 0ctflx-1~I<? ~llxi~ ~~ m\:ii~I ~ (ct tftlt~ct> cf>x ~) 'i?ll&ill G@l cf>c-il lOI fm" ~ . '<lll9,'< ~ ~. ~ 17/ 10/2005 ~ 'C[C?)-10/ 19 /2005/qlq)/~(1+8 ) - 8MlfPr~ i:lrfu,~cn cnx ~- 1994 (~ s x=r, 1995) qfl- tTRT 17 EITTT ~ ~,fcl:a4'i ~ '3qlfp1 ij ~ ~ ~ m ~ mxr ~ tr ~ ~ cf) ~ (2) "ti f¥~Fc!te ~ ~ ~ (3) ij mum ~ d"cf; "cfj@'lf (4) ij ~ 71<) ~~~cf> 3ltfr-:f 01.10.2005 ~ 31.03.2006 CTCf; ctr cfil<'-lli:I~ cf> ~ "q;x cf)~~~ ~ cITT'm t :- ( 1) (2) (3)

(2) m-;

(3) m-; ~

(4) ~tTRcpl .~m ij ~ lfTR cf>~ ij ~ ~I ;::;:m tlR cpl ..,...,.....,...,... ~ ij ~ lfTR cf) ~ ij fcpm ~ ~ f.ffifc, lfTR cf>T fcrcp!f Jia-.:h,~~ll cZITCITT m i:ltfu,G?.J cf> ~ ij m ~cfiat:5icfi~~cf)~ijfct,m ~I ~ m,; cf>T ~ ~ ~ 4"1"1lla clli:lfll~ &1xT ~ ~ cllctfll~ ~ ~ ~ ~~cfi~~3ml<lmjfcnm~ fct>:- (q>) m;, cf>T "q lll i 1 1ITITT. ~ m ~ cf> mfur ij ~~cf)~ ij fcpm ~ - 3l~ (~) tlR cf>T -3qq)i1 ~ cf> ~ ij qn;qJ lfTR cf> ~ ij ~ ~ c=rm f¥ifu- lfTR cpl fcrc!rr( Jia~f\Tlflll c2:fT1:JR m ctlfulGll cf) ~ ij m ~ cf) eB{ cf) ~ ~ cf) ~ ij fcnm vITT!11TI ~ iWfOTT-l:P-f (qlful~cf> cR ~ ct)-~ ~ ................ ~ ........................ :cf> 31t1Trf) ff .......................................................... ............ (ell I 4 I~ 'cf>T .::rr,) trc=rr ............. ........................................... . TTtfr="d~=ftrn' 1=~ q 1fu1~ cf> cITT" ~- 1994 "cf> ~ tj6\'1£H wnur lP-iT ~ .................................. . ................ cnT ~ cll l41-z1 ~ GIB ~ cfRCTT ~ fcr> ~ ~ ~ 7f1l ~ 31:fITT tlR 'cf>T quJ ............................................... (cll14l-z1 cnT ~ <'Im "C@"T) i3cffi ~ ~ ~ 4\J[l<F'l W1fOT tl?r ~ ........................................... tlRcf; clll41~ ~ fct><TT t 1 * WI~/~~~ if~ ~ "cf> "Wf if fct>m vfmTIT I 3mcTT * ~ "cf> ~ if ~ ~ "cf> ~ if fcnm ~ 0~ f¥itr ~ 'cf>T ~ aia-1f;;q"J~ c2:fftlR m q1fu1Gll "cf> ~ if m ~ "cf> ~ "cf> ~ ~ * ~ if f$m~1 ~ ( ) (1 (2) (3 (4) (5 ·············· .............. ( ························································· ~I ~ ..................... .. ~ ····················· £9@ft114 cf> -!1Gll41(1 ~ ";J"T+:f ~ o~ 3ll~~lljftl-<, ~~ ~.3TR. ~-m) ~~ ~-~ I 7 / I 0/ 20 05 W9"TcP. ~-10/ 19 / 2005/q[cp/"ClTtf-~ ~ ~ ~ 3lj'i'UG 348 ~ ~ (3) ~ 31j-<Nol if,~ fcl1wT ct)"~~ ~ - 10/19 /2005/ q[cp/"ClTtf ( 48 ), ~ 17/ 10/05 "cf>T ~ 3TyTTG x1Gll41(1 ~ ~ ~ -~ aRT !.l cf> l~la ~ \JTTdl t I odltt•1a <6 """""" <i\ -wr 'ii = ~ 'Y Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur,Dated 17/10/2005 No. F-10/ l 9 /2005/CTN( 48 ) - In exercise of the powers conferred by Section 17 of the Chhattisgarh V anijyik 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 to the extent specified in column (3 ), subject to the restrictions and condition specified in column ( 4) for the period from 0 1-10-2005 to 31-03-2006:- S.No. Class of goods

(1) (2) (I) Paddy

(2) Paddy

(3) Paddy

SCHEDULE Extent of exemption

(3) Whole of tax u/s. 10 Whole of tax u/s. 10 Restriction and conditions subject to 1 which exemption is granted

(4) When paddy is used as raw material in the manufacture of poha, murmura or lai. When paddy is used as raw material in the manufacture of rice and finish goods is sold in the course of interstate trade or commerce or in the course of export out of the territory of India. Whole of tax When paddy is sold by a dealer u/s. 9 registered under the Adhiniyam to another such dealer against a declaration in the appended form to the effect that-

(a) paddy shall be used as raw material in the manufacture of poha, murmura or lai, or

(b) paddy shall be used as raw material in the manufacture of rice and finish goods shall be sold in the course of inter-state trade or commerce or in the course of export out of the territory of India. APPENDIX Declaration (Under C.T.D. Notification No ........ .... ........... Dated ..................... . )

1. ........................................ (Name of the dealer) ................................ .. (address), a dealer holding reg istration certificate No ...................... ..... .. .. under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994, hereby declare that I have purchased paddy, particulars of which have been given below from ...... . ... ... ......... ............................. (Name and Address of the dealer) holding registration certificate No .......................................................... under the said Adhiniyam.

2. I further declare that the said paddy shall be used by me - * as raw material in the manufacture of poha / murmura / lai. OR * as raw material in the manufacture of rice and finish goods shall be sold in the course of inter-state trade or commerce or in the course of export out of the territory of India. Particulars of urchase Particulars of Bill/Invoice/ Cash Description of Quantity Value memo/Challan goods (Rs.) No. Date urchased 1 2 3 4 5 Total value (in figures) Rs ....... ........... (in words) Rs .............................. only. Place ....................... . Date ......................... . Signature of the purchaser with seal and Status. * strike out whichever is not applicable. -------------------------------------------------------------------------- - ----- By the order and in the name of Governor of Chhattisgarh. (K.R. Misra) Deputy Secretary ~ l: L..: - 9 ctfl t1 ~ 14 :l II tf -i fctffi" ~ ~~'11-11 Rl'+ll~I (q I fi)1 ~ cf> cfR fcl'+l PI) Ji?ilcll1 Gl'1> cf>~IUI fttg 'qcFf, -<ll1~'< ~- ~1icn 26/ l 2/2oos w'"lich ~ - 10/ 42 /2005/cfTcn/tlTTl ( 5 4 ) - ~ ~ m-;, <ITT zrg ~ "ITT -rrm 6 fcl:> :- (1 ) ~~rr-~ .:llfurN-licfi qR' ~. 1994 (miiich 5 ~ 199s). en~ fcmuT <r,~ ~- 1955 (m'"lich 74 ~ 1955) ~ \Jct11fPI<$ ~~ at~ B l=fR1 cfi -q-ffi ~ cR ~. 1976 (wl-Jich 52 "{F( 1976) -~ 3fc71@ cfi-i~l4'J ~cl~-l l~l/1· qfl "ft@:rr * ~ ~ st t. FGl.:icn, ~ ~➔g1~cfi 3TT<J<ffi q1fv,~cfi cITT. c11 fu, Rr£i ch cfR ~ ~ ~➔ g 14cf> cu f?J, Rr£i cf> mx ~ &m ~ vIT'1l 6;

(2) ~ ~ mtm ~ ~ ~ -~cf>-<011· cBt ~ B ~ ~ <F ~ ~ ~ q {l I ~lTI· q)T '3qn ~ cf) . 3ltfR . ~ ~ cfi ~ 'ffe-p:f ~ cBt xmm B ~~st 6:

(3)

(4)

(s)

(6) ~ x-flft ~clfll{lff FGi.:icn') ~ · cf> l ~:fo,f%4i tff~h-Jlld cl lfui~cfi · qi~ ~. 1994 rm'-licf> 5 "{F( 199s) cBt m 27 cBt ~..mr (a) cF ~ cfi 3TT'fTffi ~;.~ ~ 2005 'cf) 3IB clef) ~ f'TT:ir "1 RT T ~l 6, cfi ~ .;g v qit 200f5 cBl f-l '-11 f0 cf) ~ ~ ~ vIT'1l 6; ~" ~~ '-YY>t-11~~7 07 '<i~I ct>xl:rt-1TI0 1 lJ,lJl- m cfi 3l1t-:H llx ~qff m1Ucnm'~I ·1mr ~ -<j-icll{ <ITT '3fml 3TcJm t;:RA" cnffl ~ ~ vIT'1l 6; iJ<@ ~T &RT ~ ~ cBT cf)(~fo,f%?.TI' cf)1 cfiC'Jr-5-,i q!'f 2005 cf) JlCl clef) T7T ~ vfR cfi rnr . ~ 'd4'<1<1 ~ '3cffi ~ ct 3IB C7<fl ~ cfildc11f%4i 1I°T ~ vIT'1l x=r,q ~ 6; ~,r: .. 2. .. . ... ., • f ~- - - 2 - 3IB: gctftfPI~ c11rl1ft:a<t> ~ ~- 1994 (mi-!i<t> s ~ 1995). ~ um 27 "$1 ~ (9) ~ lRrn ~1fcffim· <ITT '34q)i1 ~"Rm~~ fl-<<hl'< ~ ERT ~ dlt1 xi 1 ~ cfi ~ ~ '3cffi ~ cfi ~ ~ ~ ~ <hi 4cll Fg iii "'1 x, t5 I lFh ~ ct I fu I fG:q <ti cITT', ct 1 fu I fG:q <h cITT' ~ ~ +rn Ill <h cl I fa I Rix:l <ti ~ ~ cfi "fll1e-T ~ m. \J{l 31 ~flR.I( 2005 ~ ~ ~ ~ ~ t ~ ~ . <Ft ~ 28 '-b-<clfl, 2006 ~ ~ ~ I ~ ("t.3lR. fTtm) '(igcffi ~ '<!lq~'<. ~-ii<h 26/12/2005 ~ ~-10 ,- 4 2 / 2005 /cTTch' / ~-'qffif cfi ~ cfi 3Jjzjc! 34b cfi ~ (3) cfi 3ljxi-<01 ~-~ ~<Ft~ mi:ii<h ~-10/4 2/2005 /qfcf, / ~ ( 54 ). ~-ii<h 2 6/1 2/05 <ITT ~ ~ xl\ill41&1 cfi ~ ~. ~ ~ >fcf51~1c1 fmm BTffi ~ I ~) ($.3TR. fT{~f. ~~<t 1 ~ - - - - - ------------------ --- • • Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 26/12/2005 No. F-10/ 42 /2005/CT/V( 54 ) -Whereas, the S tate Govemmcnt rs satisfied that,- ( ! ) There has been considerable increase in the number or dealers liabk to ray 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 or 1976), who are to be assessed by Assistant Commissioner of' Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Oniccr; ( II ) There has been no increase in the number of a uthorities competent to make assessment of such dealers under the said Acts, commensurate with the increase in the number of such dealers and their assessment cases; ( lIJ ) The assessment proceedings of a ll such dealers due for completion by the end of the calendar year 2005 under the provis ions of sub-section (8) of Section 27 of th~ Chhattisgarh Yanijyik Kar Adhiniy:rn,, 1994 (1'!-i. ' f 1995), have to be completed be fore the expiry of the calendar year 2005; (IV) Correct assessment of such dealers, on merits have to bl' made by the said ::.,.Hl1ot :ties after affording the:11 a ~easc:-:~b!c opportunity or licing heard; (V) Despite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar yc:1 r 2005 such proceedings cannot be completed by end of the said period; and (VI) The aforesaid proceedings need to be completed . - • Now, there fore, in exercise o f the powers conferred by sub-sec tion (9) of Section 27o f the Chhattisgarh Yanijy ik Kar Adhiniyam , I 994 (No. 5 of 1995), the State Government hereby extends upto 28th February, 2006, the period for completion o f every s uch assessment proceedings under the said Acts in rcsrcct or every deale r pe nding before the Assistant Commissioner o f Commerc i~I T~x. Commercial Tax Officers and Assistant Commerc ia l Tax O fficers w hi ch is nnt comple ted by the 3 I s t December, 2005. By order and in the name o f the G o vernor o f C hhattisg~1rl1. ~-,...,,, (K.R. Misra) Jo int secretary Subject-Chhattisgarh Commercial Tax Adhisuchna No. 01-27.01.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 02-29.01.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 03-29.01.2008 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 06-24.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 07-31.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 10-31.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 14-31.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 15-31.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 16-31.03.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 18-01.04.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 21-01.04.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 27-20.04.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 28-07.05.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 29-07.05.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 30-07.05.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 42-02.09.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 45-21.09.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 46-17.10.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 48-17.10.2005 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 54-26.12.2005

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