Chhattisgarh Entry Tax Act, 1976 (Adhisuchna Year 2005)

- - i l fffilf '<Pf,~ ~THl-;:f fclrn o2TT 1TTuRT fti~ (c11fu1ft-~ct> cf)x ~ ) l=l~ lcl~ ~ cf> ("'ll I O I fu~ 1=fcFl", x I ?.19,x w:TT". R1 icb 31/3/2005 -,1111GTJ -c:11>-1 0 1 9 / 2oos/qfc}) / lTT'f1/( 9 ) - u,q-fl-<-PRF x-Q.11~ ~M ii •fR1 ,t ;.i,1~1 q, s1 ;-, 31f~ f~ ~P1 1976 (q1i-11,ri s2 x:q 1976) ,:t~ t1T\'T 10 sT-!r i::r¼c'\l ;fl~<r<~-i ,1ir \.l~frq if cTTfl ¥;~ ~ VfR"-f<1 ~ PTI ~i::r-=rr ~ ~-3-28-2000- fcrq'J- -c:frc:r (33) fc!.-JICfJ

13.042000 -i=i 01.04.2005 cITT -~P-Jl cJ~~ <:>kl l ~ frP-.-Jlj'<il~ ~ cfRcfi ~ :- '3cm 3mlfiiF11 if 0lj>bl-llcb 3 <fi ~ <ITTC'fli (4) 11' ~- ">fcfTf (-=crR) ", ~ci .rt ~ qm l:JITTt, cfi q ~=crn1 w "l"110f 3T~ fu qq1~ v)q if ~~cR'" cn1 vif0T ~ I ~ R:1icb 31/3/2005 ~ ~-10 / 9 / 2005 / cflc.f, / 1:JT'q-'JITTc, cfi ~ cfi ~'cR 348 cfi W10 (3) cfi 0ljfi~u1 it. B, fcliwr ctr ~ wT-rfq) ~ - 10/ 9 /2oos/ cflcn/ qi-=q/( 9 ) R1TcP 31/3/2005 cnT 3TTGft ~ xl\T-'.14IC'l cf> ~ ~ (;ff~ ~ ~m ~ 1J1 Iol 5 I .. ... ..... Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) l\:lantralaya Dau Kalyan Singh Blrnvan, RAJ PlJ R NOTIFICATION Raipur, Dated 31/3/2005 No.F-1 OJ 9 /2005/CT/V( 9 ) - In exercise of Powers conferred by section IO of Sthaniya Kshetra Me ~✓.ral Ke Pravesh Par Kar Adhiniyam 1976 (No.5 ~ o f 1976) the state government hereby makes the following amendment in t.he 1\101 ific8tion No. A-3-28-2000-ST-V (33) dated 13.04.2000, with effect from o 1-0..i-:oo::; :- AMENDMENT ln the said Notification in column (4) against serial No. ] ~,ftcr tl ·,_· words " \.-~ilcgorics (iv)", where ever they occur, the words "other than rounds or rods in coil form" shall be inserted. By order and in the name of the Governor of Chhattisgarh, ~~ (K.R. Misra) Ocputy Secretary I - I ,, V, OctfltfJI~ ~llfFI ftrrn- cf~ lflu1-11 fc)1-11Jf ( cf I ft) I~ cf> cfR nflTTll) li?tlcl~ GN cf> &-J.H O I fu6° 1l<f-i", '< 1 ll 9,'< ~TAT ~.~ "31.-c:-'3 ~2.c-~£ ~ ~ - 10/ l ~ ;2005/cffco /1:Jtq/( \ 'J.) - ~~ ahr ~ lflQf cB" ~ ~ ~ ~ 1976 (~ 52 ~ 1976) ~ tITTT 10 GIB ~ ~lf<k·p:fj cf)1 'ITTTT1T if cY1IB ~ ~ W"fA" ~ &RT f19f&tftia WtR cITT"cfr t - 3l.w.

1.

2.

3.

4.

5.

6.

7.

8.

9.

10. ~~ ~-3-28-2000 ;m ;q'f:q (33) ~-3-28-2000 jfctcp jtj'f-=q (34) ~-10 /29 /2002/cfTcn /tj'f:q (39) ~-10 /21 /2003 /cfTcn /tJT-q (23) ~-10 / 41 / 2002/cfTcn /tff-q (36) ~-10 / 20 / 2003 / cfTcn / tJTq (39) ~ - 10/ 47 /2003/cfTcn jtj'f-=q (58) ~-10/70/2003/cfTcn/tJT-q (93) ~-10 /6/2004 /cfTcn /tJT-q (18) ~-10 / 6 I 2004 /cfTcn /tff-q (25) ~

13.04.2000

13.04.2000

27.03.2002

01.04.2003

25.04.2003

01.05.2003

17.06.2003

06.10.2003

23.02.2004

23.02.2004 ~J­ (~_3ITT_fqm) ~ ~ ~~ ·"3f-6:'J~0s ~ ~-10/ le /2005/cfTcn/qpq/ . - ~ ct z-ifcltfR ct 61jW< 348 ct ~ (3) ct ~ if. ~ fui.TrT q5T ~ ~ ~-101 re- ;2oos/cfTcn/"C:fffl/( 12_. ) ~ ~ ! --<3 ,,.e:,£ cFT ~ ~ xl\Tll4lci ct ~ ~ ~ GIB 1,F$1~1<1 fct:>m ~ t I U>\\l~Hillit "$ xl\Tll4 lci ct ";JTl, ~ <'f2-TT 61 1~~lljfllx I - > Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated "31 _c:,'3,-;2 Cc,5' No.F-10/ ,~/2005/CT/V( l 2---) - In exercise of the powers conferred by section 10 of the Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No.52 of 1976) the state government hereby makes the following amendment:- AMENDMENT In the notifications given below for the figure related to period "2005", the figure "2006" shall be substituted: - S.No.

1.

2. ,., J.

4.

5.

6.

7.

8.

9. l 0. Notification No. Date A-3-28-2000-ST-V (33) 13.04.2000 A-3-28-2000-ST-V (34) 13.04.2000 F-10/29/2002/CT/V (39) 27.03.2002 F-10/21/2003/CT/V (23) 01.04.2003 F-10/41/2002/CT/V (36) 25.04.2003 F-10/20/2003/CT/V (39) 01.05.2003 F-10/47/2003/CT/V (58) 17 .06.2003 F-10/70/2003/CT/V (93) 06.10.2003 F- l 0/6/2004/CT/V (1 8) 23 .02.2004 F-10/6/2004/CT/V (25) 23.02.2004 By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Deputy Secretary gc=d)fl'l 4 ~ I lfl'"1 fctm a~ ~)u1-11 ~ (cu fd1 R,-~ cf> cf>{ Rl·1-1111) 1·'1"::t lcl ~ Glxn cf> &-lH O I fit~ '1-fcFT. x I ~ 9,'< ~ ~ -10 / )C-t? / 2002 / qfcf) / "Cffq (2..5 ) - l:.h'1"i -<-PI¢ "-<"~ ITT 4 1,@" cf) m 1R cR ~ , 1976 (~ 52 fPf 1976) "$1" tfRT 10 f1TTT Rffi" ~,Fc1t1<-11 cf)T m 11 C1IB ~ ~ -<ix<$1x ~ m ~ ~ ct ~ (2) 4 ~ ~ cRg3n' ctr ~ ctiT cfiIB>J (3) 11 ~ ~ ~ <'fq) ~ (4) 11 ~ ~ mrr ~ f.i"-t-.q;:rr cf) 3IB.fo '< 1v1q~ 1l \.lcfil~H ~ xl" 31 "l=ff4 2006 <'fq; cl> ~ cR cl> ~ xl" ~ >RR ~ ~:- 31".w.

( 1)

1. ~ ~ ITT 4 tPCTfi'<i 11c?, c11fu1fzrllcp clR ~ cf> 3lcf1IB q·\Jl"l ll a ell c1 fl 141 m ~ ~<"llllvl cf> f.il:rtur 11 '3qlJl l l cf> ~ ~ cJRTm TJ1TT"ITTI ~-~ ~ '"3-\ ¾ .:2~ 0 s--- ~ ~ -10/\Co / 200,Z/cffcf)/"QTq- ~ cf>~ cl> oijiV~ 348 cf>~ (3) cf> 31jf!xo1 if. ~ fcrwr ctr ~ ~ ~-10 / 1«:, /20021 qjcp /-qt-:q ( °:?.)). ~ cITT ~ ~ '<I\J"llq l<"l cf) ~ xl", ~ &RT \.1 <$ l~ la ~ vfRf ~ I I • Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantra la ya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated l ~ ~~\ , .:le c '>- No. F-10/ ICC I 20~CTN (.25) - In exercise of the powers conferred by Section 10 of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 o r 1976), the State Government hereby exempt the class of goods specified in column (2) of the schedule below from payment of tax to the extent specified in column (3), from the date of publication in official gazette to 31st March, 2006, subject to the restrictions and conditions specified in column (4) of the schedule.

SCHEDULE S.No. Class of goods Extent of Restrictions and conditions exemption (I) (2) (3) (4)

1. Goods specified in Whole of tax When entered into a local area by a dealer Schedule-II and III registered under the Chhattisgarh Vanijyik Kar Adhiniyam for use in the manufacture of Ferro Alloys. By order and in the name of the Governor of Chhattisgarh, ~~ ---- (K.R. Misra) Deputy Secretary --.., \Jfcft tPl4 ~llfl..-f fcmr am ll'f \JI ..-f I f41-I I "I (<1 I fu I ft-t1 cf> cf>x f41-1 I" I) 1l-541clll °G@> cf> cr-ll I O I ~ 1l<J.l, '< I ~ 'l< ~. ~ 20/04/2005 ~ ~-10/ 15 ; 20os;-,:1q) ,1::~ ( 26 ) - fo~d'H·PI~ x~ ahJ T{ ~ m ~re ~ 'PX ~. 1976 (w1TTq) s2 ~ 1976) ~ mxr 10 &TxT ~ :t1Fch-p.l'i cm wmr -q <1Rf ~ ~ fH<f>I'< ~ 6RT ~ ~ cB" m (2) T{ ~ ~ q«l3r ~ ~ <t:; ~ (3) T{ ~ ~ tfll:rr (]CP q;rc;;lJ (4) i:1 ~ ~ wm ~ ~ ~ , 1IB WJfG~ 1l 14 cf> I !(H ~ ~ ~ cB" :r@R Zi {_c" ITT~Ff cITT1TT ~:- "' .,,_ 3 - $\ = $\ 'ffi'IT I .ii'! "~ F-iiif.<R - -- ,. __ ("'--'1 )'----ll-~- '1;~ ~~21'--(f'W--3- ..;- -.-'-~~) -:=- I'"-" m-d\-e•1i; <11fio1f::,o~•l.,, iiili:tr-'!,,-~ ~ at~ * fc1Pt fc!te lTR1 ; q'-r(llkl Pl llfa cn ~ GR1 &lcl fll~ cfi ~ it I Z:I"~ ~ '34lll'I * ~ x~ ~hf Tt ffl I c!TTTm 'l"fm tr I L___....J__ _ ___ --1... ___ _ ~. ~ 20/04/2005 ~ ~-10/ 15 / 2005 / qlqi / Qi'if--'•Tffif ~ ~ ~ ~ 348 ..t, ~ (3) <.li 3ljfl'<0i T{, ~ fcr.TT1T ~ ~ W~ \~-10 / 15 / 2005 / qfq)/ cITTf ( 26 ), ~ 20/4/ 2005 cnT ~ ~ -!lvl!4!&l ·t, ~ ~ . ~ GRi \.l cf> l~lci ~ 1 :.iITTTT ~ I •.,1rn~'<i 'l c:t, cB" '< l""ll41 <'f ~ .,P, ~ c=rm "rn~. _ , (~_3m_ ~m) \jq""ffm ., Government of C hhattisga rh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 20/04/2005 No. F- I 0/ 15 / 2005/CTN (2 6 ) - In exercise of the powers conferred by Section I 0 of Chhattisgru-h S thaniya Kshetra Mc Ma! Ke Pravesh Par Kar Atlhiniyarn, 197r. (No. 52 of 1976), the State Government hereby exempt the class of goods specified in column (2) of the schedule below from payment o f tax to the extent specified in column (3), fro1. . the date of publication in official gazette, subject to the restrictions and conditions specified in column

(4) of the schedule . S.No. Class of goods ( I) (2) I. Goods specified in chedulc-11 and 111

SCHEDULE Extent of exemption

(3) Whole of tax Restrictions and conditions I I

(4) -=---1 When entered into a local area in the course of business by an Expo1 Oriented Unit registered under the Chh:1t1isgarh V~1nijyik Kar /\dhiniyam fo1 c.:u11sumption J or use. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Deputy ecretary I ~ ... . i i ---·-•-·-• ·•• .,.---~--- ·--- -·-- octfttt•I~ ~1141.=t fctrn ~ 4lG1.=tl ~ (ql~lf@:14> qR ~) '1?116-1 ll G1U> cf>~.1101 ftm ~. -<Ill~'{ //~ // ~. ~ ... .\::::.~.=-~9.5?.::>- ·~ -cr:n-10 fa.-Cc, / 2005 / cfTq) / qtq (4 \ ) - 8fu'lt!l I<? x~ af5J if lffi>T m ~ tR cR ~ 1976 (~ 52 Xi1 1976) ~ tfRT 10 ;m ~ ~lfcl-all'i cf)1 '34lfPI if c>rffi s<l xTiRT ftN51x ~ Gffi ~ti" ~ it RlP!Fc!te ~ xl ~ ~ ~ 7Ptr ~ cF ~ 2 it Rlf;ifc!tSc elll41Rll'i cF crTf cf51 c1,fu,fvllcp (k4l<F1 >ITT'lT cflB cF ~ 3l~ ~211, ~ ~ ~ m ~ xl, vTT '41 ~ m, ~ 3 ii ~ -rrit atn m ~ ~ ~ 4 it~ .fit~~ -wilr it 3TR cf@~ cf)1 <ITTc¥r s ~ ~""c 3lcffq ci> ~ ~ 6 it Rl F;i Fc!~ ~~ e1m ~ ci> 31tfR "'31Wl'tT zj- it cf)- 7Ptr ~ ·~ ~ ~tl (lR qf) ftllil.-x1 ffiTT cF 3T$f Be@" ~ cF 3ltfR ~ ~ cR cF :f@"R xl ~ ~~cp«ftt, 1 2 ~TTT"ttT 3 1 ~ ~ ell cl ft I lTI (cp) ft I Ii I .-x1 ~~~al?J BITT, ~-~ BITT m "o/lT ii Ji etc ~ -~ cFl m 3-l~ Rlt.11-111 arh:il R1 ,15 ~ <ITT fcffi=rR fcITT:rr m, (~) 3l#r ~ 31jf!filci v'H(iJlfa ~ af5J 4 1- ff lS-llrlt _ ~ '3WT 3l- ~ 3funfrrcp ~cttx~ ~- Rl w-11 .:i 3l~ til fr1 cfj ~~~ 2- fctffi ~ ~ '3WT 3l- ~ 3l~tilr1ct, ~cttx~ ~- fclEllWf 3fu:rW,-q; ~<ITT fcffiITT 1- fll'ilrlt ~ '3WT 3l- -.:i-cfR 3t1t11R'l cfj ~ · cTftx~ ~- Rlw-1H ~nt11fr1cb ~<ITT~ ~ ~ ~ e1m mn ~ ~ 3l~$f~~~~~ ct,l&Jltjfq ~ 5 6 1- ~ wr cR 3~ ~~~q-aRlf s ~ Rlf;ifc!~ ~ (~ it R~.m ~ qqRl / lillff.'i1I ~ s ~ ~ ~ "l-flc1, ~ ~m 5~ ~Tc{ cf)1 ~{) cpf RlPJyfu, it Btf'lWT m '34lll'I %g x-enm ITT it ~ cR cRT"lll vfm I 2- x~ ITT ~ ~ cRl<TTTJ<lf"JTTC1~ c11fil,ft4cp cR ~ WfTOT- lf::l it ~ ~ :mfg?:) I 3- "iJi6I ell cl xi I lTI" ~w:r ~ GTTT ~ !.llll \. i 'i %TI ~ 'CJB@T WTfUT cR <ITT tTRcP fTT I 1 - -... .... ... r-- """/L_ ___ ----,,~ .-----.--:--2--~t<lffic--.:l?.'l=tc=--:::~f.::::::::-r-----,--:4---=..,::::tr-l~~:31~~€.l:;:;:;l~R',::::cp:-::;:~cp~I ~::;:;ii:llll ~ cl51" ~ '3~1c{9 ~ (lcf) 3l- ~ 3fttitr'I¢ 9 q'l ~ fcrM"q 3fttilr'I¢ ~ ~ "{~ ~cpl~lll if ftffiITT ~ ~- Rlw-111 31'=~u-1frh'>1=cp 7 q'l mBr ~eif!~r ~ ~ ct ~qjl~ ~ "{~(f ~ ct 100 2 ~ 4\iilclttl cllclfl lltl flll-Jl"'ll aBl' flll-ll"'ll ~ ~ ~~~~ ~ ~ {i ~ ~~ RITT) -rm Ji fa R c@ \ ! c'll li:H cf) ffl~T -q ~ ~ m'<i ;-wf11 f°GFt51 ~ ~ 3lf<t ~ ~ 3nu1r'l cp ~ 3lf<1 ~ ~ x~ ~ · m J-Jj,ajild 3ll1.Tcll fcl £.I 911 ~f<t 3~ ~ if ~ aBl' xiiO 1000 ~ z.t 3~ m ctV1"Ji1a frrffi cR ~ ftITTrrm, l 3T- .:rcft-=r 3lltllr'I¢ 9 crlf ~ ~ "{-mq;rr ~- fcl©I-Jl -i 3ndJf11cp 9 q'l ~qjl~ 5- ell cjfl 14) ~ ,-~ I if ~rJcP-l go !.lfa~1a, ~ ~if~m~ ft~ 11 ~rJdl-J 50 !.lfa~ld om m-r~ llGl ~ ~rJdl-J \1cp ~ ~,wm ~ ct ~ Ptc11ffll1) ~ ~cf&1nl 2- ~ 3lffll-fl_-q-=tl cf) '>11rlGM ~ - {~) ··q~cfict ollcifflifl' ~ ~ ~ \Jfu"J{Pl<p cllful~¢ cR ~, 1994 ~ 3T~ ~ c'llclfilltl,

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(7) NcTT Pi&f,

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(i) fctm cB" llcl '3ct11c;.:i m

(ii) fctm cB" ~ '3clllc;-i 8:fllffi ~ w=rruT 'Cl?f ITTTcn ................................ xl ~ ................................ (1q) (~-;ti ~ ft fal FC1 a -. ~ ~) ~ 3lcJfu cB" ~ Wfj\cl~~&l % I ~ ························ ~ITT···········•················· ······ ~ ...................... . ~ ................................... . <l6 3~ ~ 01 ~. 2004 xl ~ ~ ~ e1m 1 ~. 2004 m ~ ~ c11fu1Rrllch \3(1.l I c; '1 3ITT'l-l ffl cTlm 13"rn1Tf tfx cfl1l mifi I 1Jdlf111q; * -!1\.T;qq 1&1 * ~ -n crm ai,~~lljfilx _,__--'<.CJ 10 L..: ~ - l: ~ - l: - I ..., - ~, ~"ajcp \---C\~ 2o ~ ~ ~ i:;cfi- 10/.2~ /2005/cfTq,/qri,J-1,ffif cfi ~-;, cfi ~ 348 cfi ~(3) cfi 3fjxRUf it, ~ ~ml~~ ~ - 10/.2.<c, /2005/qfcp/qri,J (u1 ), ~ \ ,- 9,-'.lo~ cfTT 3nrvft ~ ~ cfi ~ ~, ~ GIB ~@ M '1ffffi t I ! ,: 11 -/ '- -- ~ ---.. ...., '»' ,..., - -- ....... Government of Chhattisgarh Finance and Planning Departnient (Commercial Tax Department) Mantralaya Dau. Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated ~-20 1:, '\ - No. F-10/.2..C{; /2005/CT/V ( ~\ ) - In exercise of powers conferred by section 10 of the Chhattisgarh Sthaniya CW1etra Me Mal Ke Pravesh Per Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby exempts in whole from payment of Entry Tax payable under the said Act to the class of dealers specifiecCi n column 2 of the schedule below, other than the industries specified in Annexure-1, from the date of commencement of commercial production or from the date of taki ng exemption for the first time, whichever is earlier, according to the areas specified in column 3 and to industries specified in class of industries of column 4, for the period specified in column 5, subject to the restrictions and conditions specified in column 6, process specified in Annexure-II and general conditions specified in Annexure-III :-

SCHEDULE S. Class of dealers Area, Class of Maximum Restrictions and conditions No. where industries period of subject to which exemption industry is Exemption is granted situated 1 2 3 4 5 6

1. Such regis tered (a)General 1. General 1- When the goods dealer who has Area Secto.- Indust.-y specified 111 Schedule II ' established a new (a) Establishment and III of the Entry Tax Small f ndustrial of new industrial 5 years Act ( excluding the goods Unit, Medium I unit obtained from captive ' I , Large Industrial (b) Expansion in quarry/ mining lease in the Unit or Mega existing industrial 5 years State, diesel and petrol) Project or who unit entered in to a local area undertakes for consumption or uc,e in expansion in 2. Special Thrust the process of manufacture. : existing industrial Sector Industry unit. (a) Establislunent of new industrial 7 years 2- The goods entered into unit a local area should be

(b) Expansion in specified in his commercial existing industrial 7 years tax registration certificate . unit I i .. 12 - ~ - ~ --... w ~ '-!J --,., 'l"'!I, •,y - l: l: ..,; ..,;,._:;;_ r ..._,.;,'"' (b) Most 1. General Backward Sector Industry Scheduled (a) Establislunent Tribe of new industrial Dominant unit Area (b) Expansion in existing industriat unit

2. Special Thrust Sector Industry

(a) Establislu11ent of new industrial unit

(b) Expansion in existing industrial unit Such registered General General Sector dealer who has Area and Industry and established a New Most Special Thrust Very Large Industrial Backward Sector Industry Unit or who Scheduled (a) Establislunent undertakes expansion Tribe of new industrial in existing industrial Dominant unit unit with a total Area (b) Expansion in capital cost of more existing industrial than Rs. 1000 crores unit Fo1· the purpose of this notification - 7 years S years 9 years 7 years 9 years 9 years 3- When the dealer holds the eligibility certificate issued by the competent authority for this purpose. 4- The New Industrial Unit shall get the exemption upto original production capacity and the unit undertaking expansion in existing industrial unit shall get the exemption on additional production in excess of 100 percent of installed capacity before expansion. 5- The dealer shall provide employment, in the case of unskilled labours at least 90 percent, in the case of skilled workers at least 50 percent subject to availability and in the case of administrative posts at least one third persons domiciled in the state. "Registered Dealer" means the dealer registered under the Chhallisgarh Vanijyik Kar Adhiniyam, 1994. "General Area" means the areas of Raipur, Dhamtari, Mahasamund, Durg, Rajnandgaon, Kabirdham, Bilaspur, Jartjgir-Champa, Korba and Raigarh, districts of the State,

(iii) "Most Backward Scheduled Tribe Dominant Area" means the areas of North Bastar · (Kanker), Bastar, South Bastar (Danlewada), Surguja, Korea and Jashpur districts of the State, I i cH "Appointed Day" means first day of November 2004,

(v) ii (t i) "New Industrial Unit" means an industrial unit, which has commenced commercial production on or after the first day of November, 2004 and holds, as the case may be, permanent small industry registration cert ificate or commercial production certificate issued by a competent authority to that effect, "Existing Industrial Unit" means an industrial unit, which has commenced commercial production prior to the appointed day of Industrial Policy 2004-09, 13 ..,,, (xv;.q "Fixed Capital luvestment" means investment made by an industrial unit at its premises, in the fixed assets in the form of factory building, shed, plant & machinery and railway siding, for establislm1ent of a new industry or the expansion of an existing industrial unit,

(xviii) "Date of Commencement of Commercial Protluction" means-

(a) in the case of a small industry, the date following the thirty days period from the date of commencement of trial production by the in<lL\Strial unit, or the date cerli fied to be the date of commercial production by the District Trade and Industry Centre, whichever is earlier,

(b) in the case or an industrial unit having fixed capi tal investment of up to Rupees IO crore, the date following the period of one hundred and twenty days from the <late of commencement of trial production by the industrial unit, or the date certified to be the date of commercial production by the District Trade and Industry Centre, whichever is earlier,

(c) in the case of an industrial unit having fixed capital investment between Rupees IO crore to Rupees I 00 crore, the date following the period of one hundred and eighty days from tbe date of commencement of trial production by the irn.lustrial unit, or !he dale certified to be the date of commercial production by the District Trac.le and Industry Centre. whichever is earlier,

(d) in case of an industrial unit having fixed capital investment between Rupees 100 crore to 500 crore, the date following the period of two hundred aJJd seventy days from the date of commencement of trial production by the industrial unit, or the date certified to be the date of commercial production by the State Directorate of Industries, whichever is earlier.

(e) in case of an industrial unit having fixed capital investment of more than Rupees 500 crore, the elate following the one year period from the date of commencement of trial production by the industrial unit, or the date' certified to be the elate of commercial production by the State Directorate of Industries, whichever is earlier, ANNEXURE - J "LIST OF INELIGIBLE INDUSTRIES " (I) Ice factory, manufacturing of ice cream, ice candy and ice fruit

(2) Confectionery, biscui t and bakery products (excluding certified packaged and branded products obtained from mechanised process)

(3) Manufacturing of sweets, gazak and rewadi

(4) Manufacturing of namkin, purification of edible salf (excluding standardised packaged and branded products) (S) Grinding of masala and chill ies, manufacturing of papad (excluding standadised packaged and branded producls)

(6) rlour mill (excluding Roller Dour mill)

(7) I luller mill

(8) Book binding, manufacturing of envelopes, paper bags, playing cards and paper cone

(9) Saw mill, al l types of wooden items, carpentry, wooded furniture (excluding wooden handicraft) ( 10) Cloth I paper printing press (excluding handicraft printing and offset printing)

(11) Manufacturing of bricks, ridges ( excluding ny ash bricks, fire bricks and brick manufacturing from mechanised process) 15 / ... l: I - ~ ~ l: l:. 'V' ...._ l: (] 2}Y---Tyre retreading (job work)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

(26)

(27)

(28)

(29)

(30)

(31)

(32) I

(33) ' 1- 2- 3- 4- Stone crusher, manufacturing of ballast (gitti) Coal briquette, coke and coal screening, coal fuel Powdering of mineral (excluding standardised branded products) Manufacturing of lime powder, lime chips, dolomite powder, mineral powder and Lime Lamination ( excluding lamination of jute bag) Electrical job work Soda/mineral/disti]led water (excluding standardised branded products) Preparation of pan masala, supari, tobbaco gutkha Manufacturing of crackers, Aatishb~ji Repacking of goods Blending and packing of Tea (excluding standardised branded products) Photo laboratories Soap and Detergent (excluding standardised branded products) All types of Coolers Photocopying and Stenciling Rubber stamp making Dardana repairing Polythene bags (excluding H.D.P.E.) Leather tannery Public undertaking of Government of India or any State Government (excluding joint undertaking with private companies) Such other industries as notified by the State Government ANNEXURE - II

(i) A registered dealer who establishes a new industrial unit or undertakes expansion in the existing industrial unit and is desirous of availing of the facility of the exemption from payment of entry tax under this notification shall make an application in Form A, to the General Manager, District Trade and Industry Centre of the district wherein such industrial unit is located. The application shall be made ordinarily within 90 days from the date of commencement of commercial production in the unit.

(ii) Where such an application is made after the prescribed time limit and the Committee competent to consider such application and to take a decision with regard to the grant of an eligibility certificate, is satisfied that the application could not be submitted by the dealer in time for sufficient reasons, then it may, for reasons to be recorded in writing, condone such delay and consider and dispose off the application on merits. A copy of the said application shall also be sent by the dealer to the Commercial Tax Officer of the circle where such dealer is registered under Chhattisgarh Vanijyik Kat .t\dhiniyam, 1994. The General Manager, District Trade and Industry Centre/ Commercial Tax Officer of the circle receiving the application shall give the acknowledgement of the receipt of the application. In case of Small Industrial Unit, officer of District Trade and Industry Centre / Commercial Tax Officer shall after enquiry and verification of the particulars given in the application , submit his report to the General Manager, District Trade and Industry Centre and Deputy Commissioner 16 5- - ,. Commercial Tax respectively and in case of Medium I Large Industrial Unit, Mega Project and Very Large Industry to the Industries Commissioner and Commissioner of Commercial Tax respectively. There shall be two Committees for considering the appiication made by such industrial units for exemption from payment of entry tax under this notification -

(a) The District Level Committee­ !. Collector of the District

2. Officer not below the rank of Joint Director posted 111 the Directorate of Industries/ Divisional Industries Office.

3. Lead Bank Officer Chairman Vice-Chairman Member

4. Deputy Conu11issioner of Commercial Tax Member

5. General Manager, Chhattisgarh State Industrial Development Member Corporation Ltd. (who is an officer of the rank of Deputy Director in Industries Department of State Govermnent)

6. General Manager, District Trade and Industry Centre Member-Secretary

(b) The State Level Committee - l. Commissioner of Commercial Tax

2. Managing Director, Chhattisgarh State Industrial Development Corporation Ltd. or is nominee not below the rank of Executive Director

3. Industries Commissioner or his nominee not below the rank of Additional Director Chairman Member Member-Secretary 6- The quorwn for the Dfatrict Level Committee shall be 3 and for the State Level Committee it shall be 2, but the quorum in respect of the District Level Committee shall not be deemed to have been full in the absence of the Member mentioned at serial number 4 in the Constitution of the District Level Committee. 7- The District Level Committee shall adjudge the eligibility of Small Industrial Units and the State Level Committee shall adjudge the eligibility of the Medium / Large Industrial Unit, Mega Project and Very Large Industry. 8- On receipt of the application the General Manager, District Trade and Industry Centre, shall verify the particulars given in the application and submit a report to the District Level Committee or the State Level Committee, as the case may be, within thirty days from the date of the receipt of the application. 9- Application for grant of eligibility certificate made by dealers establishing Small Industrial Uni ts shall be considered by the District Level Committee and the eligibility certificate in such cases shall be issued by the General Manager, District Trade and Industry Centre. Application for grant of eligibility certificate made by the dealers establishing Medium / Large Industrial Unit, Mega Project and Very Large Industry shall be considered Dy the State Level Committee and the eligibility certificate in such cases shall be issued by the Industries Commissioner, Chhattisgarh. 10- The dealer shall have to execute and register an agreement in the prescribed form on his own expenses with the concerned General Manager, District Trade and Industry Centre. 17 - - - ,... ... "' - - - 11--,.. 12- 13- 14-

(i) The Committee shall ordinarily meet once in 2 months but meeting may be convened more frequenlly keeping in view the number of pending applications. The Committee may after consideration of each case decide to grant the eligibility certificate or to reject the application made therefore or call for additional information.

(ii) Every application shall be disposed of by the District Level Committee or the Stale Level Committee within 120 days of the date yr its receipt. The State Level Committee shall have full powers either sue motto or on reference, to review its own decision or the decision of the District Level Committee [ or lo give direction to the District Level Committee. The District Level Committee may review its own decision but the factual position relating to such cases shall be intimated by it to the State Level Committee within 30 days of the date of the decision of review. The directions issued by the State Level Committee under this notification 111 respect of exemption scheme shall be binding on District Level Committee. In the event of any dispute arising out of the decision of the State Level Committee regarding the scope or eligibility of the facility of exemption from payment of tax by any dealer under this notification or any matter connected therewith, the matter may be referred to the State Appellate Forum. The reference could be made by the applicant within 60 days from the date of communication of the order of State Level Committee.

(i) The State Appellate Forum shall consist of: l. Minister in-charge, Commerce and Industries Department

2. Minister in-charge, Commercial Tax Depaitment

3. Principal Secretary/Secretary, Commercial Tax Department Chairman Member Member

4. Principal Secretary/Secretary, Law and Legislative Affairs Member Department

5. Principal Secretary/Secretary, Commerce and Industries Member-Secretary Department

(ii) The quorum for the State Appellate Forum shall be three and the quorum shall not be deemed to have been completed in absence of the members specified at Sr. No. 2 or 3.

(iii) The Appellate Forum, after consideration of each case referred to it, pass such order keeping in consonance with the provisions of the notification as it may think fit.

(iv) The order passed by the State Appellate Forum shall be final and binding. ANNEXURE-111 The exemption under this notification shall be available subject to the following general conditions:-

(i) (a) The dealer shall obtain a permanent eligibility certificate from the officer authorised for this purpose in the form and manner specified in Annexure II specifying inter alia the goods in respect of which the exemption is available and shall furnish a copy of such certificate to the assessing authority al the time of his assessment.

(b) A copy of such certificate shall be furnished by the dealer alongwith his return for the quaiter during which such certificate was issued to him. 18

(ii)> If an eligibility, certificate has been issued lo a dealer due lo misrepresentation of facts or on the basis of incorrect or false inforrt1ation furnished by him, the certificate shall be revoked from the date it was issued and thereupon the exemption under the notifo.:ation shall stand withdrawn and the entire amount of tax in respect of which exemption has been availed of upto the date of cancellation shall be recoverable from the dealer in one installment

(iii) (a) If a dealer establishes a new industrial unit but cJ.-,ses down or deliberately reduces production substantially in an existing industrial unit within the state engaged in production of the same product, the eligibility certificate shall be liable lo be cancelled by the authority sanctioning the issue of such certificate and such cancellation shall take effect from the date on which such sub~tantial reduction in production has taken place.

(b) A substantial reduction in production shall be deemed to have occurred if the production of the same product has fallen below the level of the average production of the preceding 5 years or 60% of the installed capacity, whichever is less.

(iv) A dealer who opts to avail of exemption under this notification in respect of a new industrial unit established by him and who already holds a registration certificate under the Chhattisg~rh Vanijyik Kar Adhiniyam, 1994 for any other business activity shall, notwithstanding such registration, obtain a separate regis tration certificate as a manufacturer for such new induslrial unit.

(v) (a) The dealer shall keep the industrial unit nnming during the period of eligibility for exemption and also continue to do so for a period of five years from the date of expiry of the period of eligibility for e,<;emption.

(b) Without the prior permission in writing of the Industries Commissioner the dealer shall not:

( 1) Change the location in whole or in part of the industrial unit; or · (2) Effect any substantial contraction; or

(3) Dispose of any substantial part of the total capital investment in the industrial unit; or

(4) Effect any change in the ownership during the period in which the facility of exemption is availe~i of and also within a period of five years from the date of expiry of the period of eligibility for exemption.

(c) in case a chl;Jnge in ownership is permitted all the rights and liabilities under this notification shall pass on the new owner.

(vi) The dealer shall regularly furnish the returns required to be furnished under the Chhattisgarh Vanijyik Kar Adhiniyam and the Entry Tax Act.

(vii) Every dealer shall maintain a ledger including details of materials purchased and products sold in ·respect of which the facility of exemption from payment of tax is availed o f.

(viii) If the amount of tax in respect of which the facility of exemption is availed of exceeds Rs. 5 Lacs in a year the certificate of eligibility shall be valid only if the dealer produces before the appropriate Commercial Tax Officer a certificate of production in the unit in the relevant period duly signed by a Chartered Accountant. ·

(ix) The dealers shall provide minimum percentage of employment specified under this notification to the persons domiciled of the stale in the category of unskilled labours, skilled labours and administrative posts.

19 .. - .... I -

(x) ; - (a) A breach of any of the provisions in paragraphs 2 to 9 and any of the conditions in this notification shall render the eligibility certificate liable for cancellation by the Committee sanctioning the: issue of such certificate under this notification.

(b) If the circmnstances so warrant, such cancellation may be given retrospective effect. FORM-A Application fqr grant of an eligibility certificate for availing of the facility of exemption from (Jayment of entry tax under Commercial Tax Department Notification No . ....................... . Dated ......................... . I ..................................................... ................ (Name of the dealer) holding registration certificate No . ............... ............... Validity date .......................... under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 have established a new industrial unit / have undertaken expansion in my existing industrial unit under · the narne(Name of unit) .................................... located at (Place) ....................... in the district of Chhattisgarh, the particulars whereof are given below,- 1- No. and date of certificate issued by an authority duly authorised for the purpose by the Commerce and Industries Department of the Government of Chhaltisgarh certifying the industrial unit to be a new industrial unit/the existing industrial unit lo have undertaken expansion. 2- Area where the industry is situated (General Area/ Most Backward Scheduled Tribe Dominant Area) 3- Category of Industry (General Sector Industry /Special Thrust Sector Industry) 4- (a) Installed capacity of the new industrial unit

(b) Expansion in the existing industrial unit-

(i) Production capacity prior lo expansion

(ii) Production capacity after to expansion 5~ Fixed capital investment in the new industrial unit/ expanded capacity in the existing industrial unit. 6- Particulars of goods to be manufactured in the new industrial unit/ expanded capacity of the existing industrial unit. 7L Particulars of goods for consumption or use in the process of manufacture S.No. Description of goods 1 ........................................... .

2 ............................................ ..

3. .. .............................................. .. s~. Dale of first purchase of raw material 9~ Date of commencement of commercial production in the new industrial unit / in the expanded capacity of the existing industrial unit 10 T I I t - ota emp oymen - Quantity 'Catagory of labour Total No. of No. of employment Percentage of employemnt provided employment provided to the domiciled to the domiciled residents of the provided residents of the stale state in total employment l 2 3 4 Unskilled Labour Skilled Labour Administrative Post 20 - 11- Date for exemption of entry tax ( date of commencement of commercial production or date of taking exemption for the firsl time, whichever is earlier The applicant prays that he may be granted an eligibility certificate for exemption from payment of entry tax W1der the said nolification. Place .. .............. ...... .... . Signature .. ..... .... .. ........ ... ...... ... .. . Date ........................... . Designation .. ... ........................... . DECLARATION I declare that l shall comply with the general conditions specified in Annexure-UI of the said notification. On breach of any conditions by me if eligibility ce11i(icate for exemption is cancelled by the sanctioning authority Lhan I shall pay the entire amount of tax in one instalment in respect of which exemption has been availed of upto the date of cancellation. Place .......................... . Signature .......... .......... ............... .. . Date ........ ........ ......... .. . Designation ..... ......... ...... .... ..... .... . FORM-B Certificate of Eligibility for Exemption of Entry Tax (issued under Cornnl1ercial Tax Department Notification No ....... .. ... .. .. ................. dated .................. ) Ce11ifted that the dealer (Name and address) ........ ........ .......... ................. holding registration certificate No ................................ date ... .... ..... .. .. . under the Chhattisgarh Vanijyik Kar Adhiniyam, ! 994 is eligible to avail of the facility of exemption from payment of entry tax in respect of the new industrial unit / expanded capacity of the existing industrial unit. 2- The dealer has estab lished a new industrial uniUhas undertaken expansion in his ex1st111g industrial unit and is e ligible for availing of the aforesaid facility in respect of the fo llowing goods consumed or used in the process of manufacture of goods and the said goods are specified in his registration certificate under the Chhallisgarh Vanijyik Kar J\dhiniyam, 1994: 3- 4- 5- 1 (1 )

(2) ......... ..... ..... ..... ......... . .

(3) ... ........ .. .. .............. .. .. .

(4) ............... ........ .... ....... . The dealer has opted for entry tax exemption from dale ... .............................. ............................ . The dealer has commenced production in the new industrial unit/in the expanded capacity of the existing industrial unit on ......... ..... ......... . Catagory of Industry ((General Sector Industry / Special Thrust Sector Industry) ..................... ... . 2 1 .,,,, , . ' --· ..... V ...,, 7- i . Area where th~ industry is situated (General Area/ Most Backward Scheduled Tribe Dominant Area) ............. 1 •••••••••••••••••••••••••• Production caBacity of the industrial unit-

(a) Installed capacity of the new industrial unit

(b) Expansion ~n the existing industrial unit-

(i) Pr0duction capacity ·prior to expansion .................................................. ..

(ii) Production capacity after to expansion .................................................... .. This certificate is valid for the period from ................. to ..................... (both days inclusive). Place ........................... . Signature ................................ . .Date Designation ........................... .. This notification shall be deemed to have come in to force with effect from 1st. November, 2004 and shall be applicable on the industries commencing commercial production on or after l st November,

2004. By ordered and in the name of the Governor of Chhattisgarh ~~ (K.R. Misra) Deputy secretary 22 - -- - - ..., ...., V -- ..., ~ t 1 11 ~flfa llll ,ff.-f fcrrn cf~~ -i ltt '-ii -1 I ~'JI 14 I ~ ~'lcJ> <f>x ~'JI 111) ·, j~ Jclll G1u> ~ll'l ftt6 'Jf<FJ, '<Ill 9,'< I I :!ft?-IM-il / / ~. ~ 2.. / / /2005 ~~-~ 10/2s/2oos/qfc'f,./"Cffif {t,3 )- ~ ~ ~ cp1 "fllnUR m 1T<TT "6 ~ &11cf>f%a it~~~t. 3l~q urrftt1•1~ ~·~ ~ q ir,,, <fi ffl ~ <ITT ~- 1976 (~ 52 fP{ 1976) '1ft ~HI 10 ~RI UGrn ~1~~) <P1 Q<:ITlT ll i.9T ~ ~ m<fITT ~i:IG_i;;l -1I ~ fcpn.r ~ ~ ~ 1941 / ~•- 10/365/2001 ;m <f>x- Qtq (~)). ~ 06.09.2001 ~ fc)~f<!te ~ ~ f;lt.-J~ftrn 3l'h ~ ~ t Jimn_ :- +i~1h-~-1 -- - ~~ ~ t:!-~-24--94-~ _ qtq (112). ~ 5 ~. 1994 <(; ~ -~r ~ Q'>fs,f>l 5 ~ .iTTtlTR '31:i Q)'f:t<f>! ("(9) cfi '7"lR tR ~yfciftHi "~l (~)" ~ ~ ~~. 312tt°q - (\!J) " -lr~ ~~ ~ .. : -- 1 2 3

2. ~ cl I ftl1 ~ cfi cfR '3fflll~/~R<n.'3mlT ~ ft'c1 I c1 cf>. ~wm ~~ ~ dtfi'r<t> ~CflIB f.'rTrq ,~mm:A~i.Rl"1TTT~; ·,i,~~"c-tl<J,.m"ITi ~~ ~ ~~(.'{ ~ ;:i,~ ,a om ~w1 flf'(, ~~ (~ .3ITT. ~-m) \lll~ t§m"tfPI<; ~ c11fil1ft-4<tl <ITT ~ ~-~ 2 / 'J /2005 ct>Jfr«f>- ~ 10/26/2005/ifiq>./lU"if -- 1fficf (f; ti~<(;~ 348 (f; ~ (3) "ct ~ ~- ~ ~ ~ 31~fl_iHI -~ ~ - -· o /26/2005/q'fql_/~ (q3), ~ .2_ I i / 2005 <ITT 3pj'1ft ~G ~'QTc-1 (f; ~ ~. T{-"-f~~-<T Q<tll~la ~ \iffi'I I ~ I @ctflt1114 ~ '(IG-441~ ~ ~f'l ~ om 3'£R~:-R. ~l (~ .3TR. ~-m) \lll~ l§m"Jfll(it, ~ cl I fil I ft-4 cf> <ITT ~ Government of Chhattisgarh Finance and Planning Department (Commerical Tax Department) Mantralaya Dau Kalyan S~ngh Bhawan, Raipur II NOTIFICATION II Raipur. Dated 2. I 9 I 2005 No. F-10-26/ 2005/ CT JV ( 43)- 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 1 O of the Chhattisgam Sthaniya Kshetra Me Mal Ke Pravesh· Par Kar Adhiniy&m. 1976 (No. 52 of 1976). the State Government hereby makes following further amendments in this department's notification no. 1941/F-10/ 365/ 2001/ CTI V (50), dated 06-09-2001, namely • AMENDMENT The existing sub-para (b) for Annexure II . of para 5 of the notification no. A·3-24-94-ST-V (112), dated 6th Oct., 1994, shall be substituted by the following sub-para. namely - 2 3

(b) The State Level Commitee :- Commissioner of Commercial Tax Industries Commissioner/C>,rector. lndustnes Managing Director, Chhatt,sgarh State l"'ldustrial Development Corporation Chainnan Member Sectetary Member

2. Above amendment shall be effective from the date of issue of notification. By order and in the name of the Governor of Chhattlsgarh, I. 'c_....., ~,,. (K.R. Misra) Deputy Secretary ... _ o«fl ft• 1 a :i 11 ~ .=t fctro" ~ ~Gi.=tl fc)1:f1 41 (Cllfal~cfi cpx fctiwr) 'l?llcl~ GIB) cfi~IOI ftig 1l"cFf, xl~gx ~ . ~--iicf> 17/10/2005 ws:iict> ~-10/ 1 ;2oc.3/qJcp/1:ftq ( 47 ) tfrah-111~ ~ ~ ~ ~ <fi ~ 'qx <ITT ~ 1976 (1976 <ITT ws:iict> 52) ~ tTm 10 GRT ~ ~lfcl'ct41 cITT >fmTf m ~ ~f\Rl fi-<cf>I-< ~ ~ ~ cbl-li~l> ~ - 3- 70--95- c[lcp-qffl (108) ~1i<t> 4 ~fi;:;;i-<, 1997 cf> cnTwl 1 11 fc.iPif<!~ t4qf1l~lll. <fi qrf cJ)1 01.07.2004 - cf) 9~i::41q q l fil1Ri'4cf> '3~1G'1 3ITTl1 ~ ~ -muf-2 ~ cf) ~ ~~cf)~ fin ~ ~ - <fi -<lvl4?f 11 ~cf>l~l-1 ~-iicf>

(fq) vl1-lT ~ l'f<lT rnr ctix ~ m fis:tllllfG:ia ~ fcn<TT v11~i11. "3cffi ~ cf; 3'@1'@ 30_06.2009 cfq) rnr <JR* ·ji,ai;;i ~ ~ ~ ~ t 1 ~--j ~.3TR. ~m) 'B'tfm:Tcr ~. :~-=-iicr; n.: ,u12oos w~icfi ~ - ~~ / : I 2CC".;/ ~:~. ,':;i'u-~irr-~ -d'; ~~JR 7fi -~jT:f},-. ~11 ~ rr ~1 • · ~ (:.:) <fi 3ljt1-<01 ~. ~ fcr:rrT ~ ~ ws:tict> ~-10/ ·,1 I 2003/cflcp/qt=q(47 ~­ ~;;ii<t> 17/ I 0/2005 cfi1 ~ ~ -<I\J'llq1c1 <fi ~ ~. ~ ~ Qcf>l~la ~"vi'IBTtl ~l - ,.. Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bha,van, Raipur NOTIFICATION Raipur, Dated 17/ I 0/2005 No. F-l 0/ 7 /2003/CTtV( 47 ) - In exercise of the powers conferred by Section IO of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Governm~nt hereby exempts the class of dealers specified in column I of notification No. A-3-70-95-ST­ V ( I 08) dated 4th December, 1997 from payment of entry tax up to 30-06- 2009 under the said Act for the phase-2 unit commencing commercial production after 01-07-2004, subject to the condition that the entry tax deposited up to the date of publication of this notification in official gazette shall not be refunded or adjusted. By order and in the name of the Governor of Chhattisgarh, U«ftt1•l4" :lllff..f ~ ~ lflut-11 ~"il•I {ql(l,J~cf) 'cfR ~'11•1) lf::ijfof,Q Gl\3 c6~10'f ~ 1f<:R, xl.Q!Jx 31~-titj-11 ~-~ -16/i-i.. /')__ooS- ~ 'Q{Ji-10 / '-4? / 2005 /qfcp /~ ( 5?, ) - ~ W-f 1l lfR ct ~ CR <fix ~ 1976 (~ 52 ~ 1976) c5t ~HT 10 &Rf ~ ~ifcki<TI cl)l ~ 1l ~ ~ ~ ffi"fA ~ rnr PfyfMtia mmR ~ t - till~~91

1. (i)_~ ~ ~-3-24-94--~ ---q-j~(112) ~ 06.10.1994 ~ ~Hfllcl~I 11' ~) . CR1" 12 ll f4Plffltlc:! fll'll~ m· ct ~ ~ "fctg ~ W ct 3lji$'ii<h (qnr) -q '3~f{.<Jo ffif cl)l U)-$ct,i< ' ~ ~ I

2.

(ii)~ mTitR 01.01.2002 ~ "l.r~lcl!lftct llRT ~ I {i) ~'tj_iHI ~ ~ - 10/28/2005/cTTcp/q-hJ(41) ~ 01.09.2005 ct ~ -<fi .- il 3tj<P'licf> ('t1R) CR fctf~u~ fll'il...rt mt q)l ~&?,fqa ~ vfTT;'

(ii)~ f!'!ll)eA 01.11.2004 ~ "QJilq~<'f llRT ~ I .. t§ffilfl•I~ rf> -tlv441cl ct rfTll ~ m.TT 3ll~~llj,fll-? ~ .1 (<6.arR. ~'ITT) ~~4--;J f[~q ~~ 2.,/1)._/L-DC .f' ~ ~-10/ 2-8/2005/q'fq;/qrn - ·1Tffir ct ~ ct ~ 348 cf> ~ (3) ~·j ~ ir. ~ ~ ~ ~ ~ ~'-10/-LB/2oos/cmn/tfn'.l(.S...3) ~ 2.L/11./mZITT ~ ~ "<1~41<'-I ci; ~ ~ ~ &RT !.l<hl~lct f$m vfRTT ~ I t§c'cflfl •I~ ct '< I v-<191 <'1 cf> ~ ~ cf~ 3TRW":FJTT ~~ (ct. 3JR. fq,m) ry1-;r-tt~<f .. Government of Chhattisga rh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 1..6 /1 'L / 2-(J"C)S- No. F-10/ :>..$7 12005/CTN ( S-3 ) - In exercise of the powers conferred by section IO of the Sthaniya Kshetrn Me Mal Ke Pravesh Par Kar Adhiniyam 1976 (No 52 o f 1976) the: s1a1c: government hereby makes the fo llowing amendment:-

2. AMENDMENT l. (:) In notification n:.i....,.be~ ,A.-3-24-94-ST-V (1 12) dated 06. 10. 1994. after the won.I: "1:·11.: general conditio ns specified in paragraph 12" the words "but except the condition specified at serial number (v) of this para" shall be added.

(ii) This amendment shall be deemed to have come into force with effect from O 1.01.2002.

(i) the general conditi9n specified at serial nwnber (iv) in Annexure-III of notification number F-10/28/2005/CTN (4 1) dated 01.09.2005 shall be deleted .

(ii) This amendment shall be deemed to have come into force with effect from O 1.1 1.2004. By order and in the name of the Governor of Chhattisgarh. (K.R. Misrll) :Jl\il'\"'t Secretary Subject-Chhattisgarh Entry Tax Adhisuchna No. 09-31.03.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 12-31.03.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 25-19.04.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 26-20.04.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 41-01.09.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 43-02.09.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 47-17.10.2005 Subject-Chhattisgarh Entry Tax Adhisuchna No. 53-26.12.2005