Chhattisgarh Value Added Tax Act… Bare Act

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.

Type	Notification
Year	2005
Jurisdiction	State of Chhattisgarh
Ministry	State Government
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

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(5) ........ ... ... ... ... ..................... ... ..... ........ . , ... Tfj:::f I ~ (<6.3fR. f4m) t i ';!cffi ~ ~-~ 19/01/2007 ~ ~ - 10 / 4 / 2007 /qJq;/ 'CfTq- 1ffio cfi tt fcl\'.l l-1 cfi 3lji:UG 348 cfi ~

(3) cfi 31 j fixul it, ~ ~ ~ '3l~~iHI ~ ~-10/ 4 / 2007 / qJq;/ 'Cl"ffl ( 3 ). ~ I 9/ o I /2007 q)T 3rnvfi ~ xfu-4Ql t'l cfi ~ xl, ~ ERT ',jqjJ~ lci ~ ulirTT i I ~\ - Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 19 /01 /2007 No. F-10/ 4 /2007/CT/V( 3 ) - In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005, 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) from the date of publication of this notification in official gazette:-

SCHEDULE S.No. Class of goods Extent of exemption Restriction and conditions subject to which exemption is granted

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

(1) Iron and steel as specified in categories (ii) and (xvi) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) Partly so as to reduce the rate of tax under section 8 to 2%. When the goods are sold to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 against a declaration in the appended Form- ‘A ’ to the effect that:-

(i) the goods being purchased are for use as raw material in own steel rolling mill in the manufacture of the iron and steel specified in category (iv) or

(v) or hoops and strips specified in category (vi) or fish plate bars and bearing plate bars specified in category (xiii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).

(ii) the manufactured goods shall be sold in the Chhattisgarh State or in the course of inter-state trade or commerce or in the course of export out of territory of India.

(iii) the purchased goods are specified as raw material in the registration certificate and the registration certificate was in force on the date of purchase of the goods. FORM - ‘A ’ Declaration (Under C.T.D. Notification No. ...................... Dated ...................... ) I, ...........................… … … … .. (N am e of the dealer)........................... ......... (address), a dealer holding registration certificate N o. … … … ...… … … … … … … . under the Chhattisgarh Value Added Tax Act, 2005, hereby declare that I have purchased the goods, particulars of which have been given below from … … … … … … … … … … .… … .(Name and address of the dealer) a dealer holding registration certificate No. ...........................under the said Adhiniyam.

2. I, further declare that:-

(i) the goods being purchased are for use in my steel rolling mill as raw material in the manufacture of the iron and steel specified in category (iv) or (v) or hoops and strips specified in category (vi) or fish plate bars and bearing plate bars specified in category (xiii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).

(ii) the goods manufactured by me shall be sold in the Chhattisgarh State or in the course of inter-state trade or commerce or in the course of export out of territory of India.

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date of purchase of the goods. Particulars of goods purchased Particulars of purchase order/ bill/invoice/ cash -memo/ Challan* Description of goods purchased Quantity Value (Rs.) No. Date

(1) (2) (3) (4) (5) Total value (in figures) R s. ................. (in w ords) R s. .......................… ... only. Place ........................ Date .......................... ..… … … … … … … … … … Signature & Seal of the dealer * strike out whichever is not applicable. ---------------------------------------------------------------------------------------------- By the order and in the name of Governor of Chhattisgarh, (K.R. Misra) Joint Secretary 8 ctfh-fl I <; ~ II 'fl --I f&rn om :m ut "11 ~-1-u .. , (<11rl1ft-q<f> ~ ~1-11"1) lf:.·Uclq GT\» <f> {"'ll I 0 1 ~ '1-J<FJ. i( I q 9,i( 24/02/2007 ' wl-Jicb ~-10/ 78 /2006/q]q)/"l:'fRI'( Si ) - 0cttltPl<t, ~ ~ <ITT" ~ , 2005 (w9ich 2 ~ 2005) ctr tTm 1s- ~ &NT ~ ~1fcrali1 rITT '34<TPI 1l ~ ~ ~ ~ ~ &Rf ~ ~ TTTf ;3ijfLifl cfi cf>:&19 (2) tf ~Pl~~ l=fT&l' cITT 451&1'-i (3) 1f qfurc=r ~ ('fcp cblcl'i (4) 1f ~ lT<l ~~ ~ Will ct ~ 'l!l\if4?f it !,.1451~1-i ~.-Ji¢ xl cf>x ct ·:tJldl-1 xl ~ ~ ~ ~ :-

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(1) (2) (3) (4) (5) cgB ~ (3TcITT if) ~ ·························"······ (~ -4) ~ ····················· ......... . .................................................... ~, ~ ....................... . ~ 1icb .................... . '11llg'1, ~.=ticb 24/02/2007 w'iicn ~-10 / 1a /200'6/qfcp /"Cfiii'-'BRcf cf> ~ cf> 3lji0G 34a cfi ~ (3) cf> ~jxH0 , if,~ fcpwr cbl ~ m'iicn ~~-10/ 1a /2005o/' cfTcp /"llfil ( 5 ), ~-iicb 24/02/07 1 cITT ~ ~jc:IIG '11\J'll41<1 cf> ~ 'xf, ~ &ffi !.lcbl~ld fcpm '1fffiT t I ~ - f (<6.3TR. f4-m) ~ ~cfo 't-l~q l I I I JI Ii I: Ii Ii Ii II I! I! Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 24/02/2007 No. F-10/ 78 /2006/CT/V( 5 ) - In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005, the State Government hereby with effect from publication in official gazette 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):-

SCHEDULE S.No. Class of goods Extent of exemption Restriction and conditions subject to which exemption is granted

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

(1) Blood Bank Vehicle Whole of tax u/s. 8 When sold by a dealer registered under the Chhattisgarh Value Added Tax Act to "Indian Red Cross Society, Chhattisgarh State Branch" against a certificate in the appended form for humanitarian cause / free distribution. APPENDIX (Under C.T.D. Notification No. ...................... Dated ...................... ) I (Name & Designation/Status) ................................... of (Name of the institution) ................................. Address ............................ hereby declare that the goods, particulars of which have been given below, have been purchased from (Name and Address of the dealer) ......................................... holding registration certificate No. ......................................................... under the Chhattisgarh Value Added Tax Act. Contd. …2. - 2 – I further declare that the purchase of said goods is not for personal use of officers / official. Particulars of Goods purchased Particulars of purchase order / Bill / Invoice / Cash-memo / Challan Description of goods purchased Quantity Value in Rs. No. Date

(1) (2) (3) (4) (5) Total value (in figures) Rs. ................................................. (in words) Rs. ....................................... only. Place ........................ Date .......................... Signature of the purchaser with seal and Status. ---------------------------------------------------------------------------------------------- By the order and in the name of Governor of Chhattisgarh, (K.R. Misra) Joint Secretary .... .... ... ,..., 8ctfttPI ~ ~li t! .=t fcmT c=rm m\WTT fcri-TPT (q1ftl1ft-~cf> "cf>x ~) 1f-54 I &I~ Gfxn cf>~ l0 I ~~ ~. '{ 1~9,{ ~ I ft 'q .=t I ~, R.:iicfi 30 /03/2001 wJ.licfi ~ -10/ 8 /2007 /cflcp/-qr=q ( 7 ) - 9m'"'i-<-Pl<t, cnx ~, 200s (w'-licf> 2 X17 2005) ct)- t1m 15-~ IDxT ~ w:rrrr # ~ ~, ~ xN01x ~ m. Pi+-.:ifc;t ftm ffiTitFl ~ ~:- "ffmtPJ Plk!fc;tfula ~w if ~ ct)-~ ~ ~ 3fcp " 2007" ~ x{l;fA ~ 3fcp "2008" ~me, ·fcn<:rr vm:J:- 3l.~.

(1)

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(2) (3} ~-10 / 28 / 2006 /cflcp /-qt=q ( 15 ) 3o.o3.2bo6 ~-10/28/2006/cflcp /-qr=q ( 16 ) 30.03.2006 ~-10 I 24 / 2006 /cflcp /1:fRT ( 29 ) 12.04.2006 ~-10 / 42 / 2006 /cflcp /-qt=q ( 36 ) 13.04.2'J06 ~-10/64/2006/cflcp /-qf=q ( 56 ) 14.06.~006 Vrolfl'I ct, cf) XI\J"ll41<'1 cf> -;:,r, ~ ~m 3l~~~l ljfilx, ~ (<13. ~ITT. P11f) xf~<fff ~~q xlllgx, R.:iicfi :,0 /03/2001 , w'iicf> ~-10 / a / 2007 /cITcf> /-qr=q- ~ ~ ~ ct ... -c- ~ 34s ~ ~ (3) cr> 31jxix01 if, ~ fct~ ct)-~ w'-licfi ~ - 10 / a / 2007 / cfTcf> /-qf=q ( 7 ), ~--lief> 30/03/20 07 cp"f ~ ~ xl\J"ll 4IC'"I cf> TftrcnR xf, ~ m \.lcbl~lci ~ \JTTffi ~ I tP ro"1 xi 'I <ti ~ x 1 \J"ll q 1 <"l ~ -.:i-r:r ~ cr~T G:i ITT!Tj~1f{ ) Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 30-03-2007 No. F-10/ 8 /2007/CT/V( 7 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments:- AMENDMENT In the following notifications for the figure “2007” related to period of the notification, the figure “2008” shall be substituted:- S. No. Notification No. Date

(1) (2) (3)

1. F-10/28/2006/CT/V ( 15 ) 30-03-2006

2. F-10/28/2006/CT/V ( 16 ) 30-03-2006

3. F-10/24/2006/CT/V ( 29 ) 12-04-2006

4. F-10/42/2006/CT/V ( 36 ) 13-04-2006

5. F-10/64/2006/CT/V ( 56 ) 14-06-2006 �� By order and in the name of the�Governor of Chhattisgarh, (K.R. Misra) Joint secretary .. " \:ProlfPI~ ~llfl-i fctro ~ ~T fcMTTr (cnfct~cp cR fcrrrr r) ~c{[l" <TT\£ ¢~I u I ft:tG" .-m, x Ill ~1'~ 31~ fJ_-tj .--11 ~- ~..-Ji¢ 02/04/2007 ~fi!J1cf5 \flTi 10-28/2007/qfq?"/trrq ( 9) - Vm'lfPI<$ ~~<ITT'~. 2005 (~fifiq') 2 ~11 2005) q~ tlRT 15 ~ '3yt:ITT1 (2) &RT ~ ~INn<-i'i "qJ'l ~ +l c,ffi -~. xrva xiTcITTx ~ &RT. '3cln 31fu~ <hl ~-m-1 if f.,1:;:r~rfurci ~-&c:r-, c.1?"~ %:- -mi)tR ' f ~~ ~-~ . ' -~ .:.,.;7 ;-c_;;:nci, 54 <Ji li'Yc.iici ;t~llC"l 1&ci °ITT"<l l ~<-<7 vrRrt \JlTC,:":- ~ ' 0UYi. '1lc1 cnT cfDT--=i ~Rf ci<-11 31ZcfR, fu-Rc5 ~ ffif m: <fr -rt t "' (1) (2) (3) ss .:rw x c. 1., 1 56 ~ frrrIB ~ I 57 tt-::tch~ -crci ~ 1'(1'(.___-1 ~11 ~ ~ '-l~ . \:.hffiflJI~- ~ xl"'44lcl <5 ~ ~ ~ 31l~~lljfll-<, ~ I - {cfi.31R .. ~-m) ~~ ffiq xi(4gx, fu~ 02/04/2007 ~y;-:,i<r, \flTi 10-28/200:· /cIT<J; /qi·ll- 'iil'1c-i q'; ·f\fuc.;T<, cfi 01:J~ Y18 -J; "G'J~ (:~) cfi 0lj~i-!Lf 1\ ~fr ~•11•1 Ji) 3-1h}~~1 w--i:iiq) "Qq) 10-28/2007 /cffcn /qrq ( g ). f~ •{Tcf5 02 / G4 / 200 7 "~ J.tit-vft 3fjcf1<.; xfvlF-l rc;1 cf> >f f ltr<-i'>R xt ~ f1T{T Wri-W@ ITn<TT W<fl g- I 'tPctll t Pl<p m xlvil.Jql&J m -;,r-:f ~ c'RTT 3TI <~II j~·H x, ~ (m.3TR. tB-m) Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 28 /2007/CT/V( 9 ) - In exercise of the powers conferred by sub-section

(2) of section 15 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in Schedule-I of the said act:- AMENDMENT After serial No. 54 the following entries shall be added:- S.No. Description of goods Condition and exception subject to which exemption has been allowed

(1) (2) (3) 55 Mosquito net 56 Hand made soap 57 Sprinkler and drip system and spare parts thereof ��

2. This notification shall come into force with effect from 1st April, 2007. �� By order and in the name of the�Governor of Chhattisgarh, �� (K.R. Misra) Joint secretary � " .., tffitrwr~ ~1HFf f<tm ~ tITTJr""ff fcFlrr {cl I fvI ft~ c$ q,x fcr.wr) ~fRT[ ~ <ITRfTUT ~iL~ •Wf "°~ • -:> ~- R11c.B 02/04/2001 ir,~ ~ 10-28/2007 /cf[cp /1:ITT1 ( 10 ) BffilW!q'; ~ "&crfilff <1TT ~ll~Rl.-::r. 2005 (~ 2 ~ 2005) cfr m 15-cn &RT ~ ~1Fcla41 <ITT "SlmlT lt C::IB I;~. ~ fr~cJilx ~ &RT. ~ 3TT~ <151 3lj'<iiTl-2 cfi '+TT<T-2 lt f:,~ftl l~d° xli/11~ ~ t - "tTTllt.1·1 :.!,JF1Trcfi 12 4 m q ~ 'cl 1 <i f-1~ ~~<-It v1, ~:?i ~: - -0Lw. ffarxv~

(1) (2) 128 129 1'.;J 131

2. IIB' ~1'mriRT 1 3fSt:r. 2007 ~ ~ iPfr I m a en 01"" <1TT $1 ~ (J.lmm=r)

(3) 4 4 4 4 , ... 4 ~ cfi xlvl!Ylc1 cfi ';:jTq xf ci~( (cfi.3ITT. Pi*) ~~~ ~msx. f<1icli 02/04/2001 W-l[(f, ~'i> 10-28/2007 /cTTcn /qj°'q- '½TI'CT ~\ xTT1:c..TR cfi ~J~ 3-<8 cf>~ (3) <ii ~;"ur it. ~ TTr<iPT t."TI 3TT~~i~ -11 ~14iQ') ~ 10-23/2007 /q1cn /Gffl (10 ). f~ •iiq) 02 /04/2007 'cJi'T wlvlT 31:f~ xrv<-iqrc-, ci-i "ITTT~~ "ff. ~ m v-c:ITTfmr fl!j"'~T vl'Rif -g I c,m 3l l~~lljxi lx, ~I (~.31H. f1im) ~~nr ~:ft<.I . l .. Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 28 /2007/CT/V( 10 ) - In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in part-II of Schedule-II of the said act:- AMENDMENT After serial No. 124 the following entries shall be added:- S.No. Description Rate of tax u/s. 8 (percent)

(1) (2) (3) 125 Mehandi 4 126 Plastic Comb 4 127 Nail Polish the selling price of which does not exceed rupees ten 4 128 Compact Fluorescent Lamps 4 129 Audio Cassette 4 130 Barbed Wire 4 131 Cement Concrete Pole 4 ��

2. This notification shall come into force with effect from 1st April, 2007. �� By order and in the name of the�Governor of Chhattisgarh, �� (K.R. Misra) Joint secretary � B CT'flxTr1<$ ~Tl --1~r fc'tro ·a;QT "lllvr-.:n f~r~nlf (crrf1trft-~cp qT{ fq1:irT) ~i'.;.fff r~ GlO) 4~1 UT ~ -!\_; -~-1 -;-f, ~ :_l,x ~rfc:r~~3I xmgx, ~--li<b 02 /04 ;2001 ~ri~ic;1 ~to 10-28/2007 /cTTcn/qm ( 11 ) - vd'l{il!<t, ~ ~ wx '.',Ji'2TR~. 2005 (~ 2 X11 2005) ~ qm 15- "{,T &RT ~ ~um <ITT ~ if ::_n2r sl.f, °'(lv<-T ":.lm ~ &TIT, 3TI~--IT c.,~j$ ~ - 10/28/2006/GT<P/tfr"tj (ff,) f01t:;, 30.03.2006 it R9 mrrc:R qf\ctT t- ~---r'ttr.-r ~ 3lf~Ti'cRf q)'l 3lj><iil1 .?f ~:1¢~ 109 cfi ~c.lT{f frly~ l.lfclfrc ' ' mr ~ 1-:;;r ~m- VcffifPl(fo cJ~ --~(\J"~ qfc-f J) -:.1F1 ·:1 ~ 3ll~~lljx-ilx, ~ (cB.3TR. f?rm) fig;cm ~ ~<.:r:Jx, r~.-ficn 02 / 04 / 2001 ?jl=jfQ'i t!tn 10- 2s / 2007 /crr0 /-c.'i~- •Tlxci c;~ -z-rf~srr.:r ~ (3) :~ 31:f{J-1UT if, ~{ l~lPT q)~ 3TT$fcFlf fo 1-{fq'i ~l{) 10-28/2007 /<Jjqj /"9Ttl (11). r~-;-;,ico 02/04/2007 cnr 3i~vtl 3TTTI-~ xiv~ ct IDmcl'5Tx '{{, ~ m s.<b1~1a fq-Jl.ff \jf@T B" l Vct-rlti 4 I<#, cf; '<!1""~41<:'1 cf; -;,p:f xl ~ 3ll~~lljtil'<!, ~ ) (c6.3TR. f?rm) ~~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 � No. F-10/ 28 /2007CT/V( 11 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the notification No. F-10/28/2006/CT/V (16) dated 30-03-2006:- AMENDMENT In schedule to the said notification after S.No. 109 the following entry shall be added- 110 Dry fruits

2. This amendment shall come into force with effect from 1st April, 2007. �� By order and in the name of the�Governor of Chhattisgarh, �� (K.R. Misra) Joint secretary � � � � � � � � � ~'~ ~TTfPf fclro cl Q.ff <-rNPIT fcl.:rr, r (clffu!fv4cf> ~T{ fcl'.:wf) ~ cf<.r ~ ct>&=£J101 fth5' .=fcFl", x1~9,x ~- ~--licb 02/04/2007 cp~ ~ 10-28/2007 /~/-cm:t ( 12 ) - 't§cfTlfPld. ~ ~ cR ~- 2005 (~ 2 ~ 200s) ~ m 1s-x::sr ~ '!XGm ~1fcle1<Ti <ITT '344llf ~ ~ ~ fNcblx ~ ~ 4\Jl~llci cl.ll41R~:i'i ~ crrf 'cbT ~ 3lj{ii:r)-3 cf> 3lj¢1-iicb (3) lf filAAe:c "-Bcri 0 '5 ~ ct0t1 ◄ lct ~- cl.lcJfllll cf) ~ lf ctvfl,1ct lffR cf) ~ lf '34£11 11 -gg ~ 'cfR"ci'T t q5T ~ ~ tJRT 13 cf> 3ffiTffi 3W@ cR me cfft ~ ~ ~ vfR cf>~~~~~ t 1

2. <IB ~ 1 ~. 2007 ~ ~-~1cJtf1<1 m11l I U cfTl f Pl i$ cf> ' -1J'll ~ elm ~l~:tlljfllx, ~) {c6.3lN. ~m) 'ti¥d~ ~- ~--iicb 02/04/2007 ~ ~ 10-28/2007 /cITTP/~-~ cf>~ cf> ~jiUG 348 cf>~ (3) ~ 3Jjfl-,!OJ 1f, ~ fcrwT ~ ~ ~ ~ 10-28/2007 /cITTP/'CJT'il' (12) ITTicn 02/04/2007 <ITT~~ xl\jll41<1 cf>~~~~ Qcbl~lct f<ITTlr "1'@1-gl Oc'dlti'l4 c5 xlv-Q4lcl cf> ';flll ~ elm 311~~11j.'til'<, ~) ~ .am. ~~ 'ti~<fd ~ I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau. Kalyan Singh Bhavan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 28 /2007/CT/V( 12 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby exempts the class of registered dealers who purchase “second hand capital goods” as specified in S.No. 3 of schedule III for use as capital goods in the course of business from the provisions of non allowance of rebate of input tax under section 13 of the Act.

2. This notification shall come into force with effect from 1 st April, 2007. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary L: - trc-cfrfrr le? YT Ix! .::r fctffio'm~f~ (cnfu~ q,x fcrB-rr) ~('{1T ~~ ~ ft.f5 ~,r;,, xmgx wagx, Rril<h 02/0412001 ~,1:11,n "C;'C/i 10-28/2007 ;men /-qftj ( 13 ) - urrf~ ~ x-iclfJc=r <P"x 3l~l-f. 2005 ~JjlJfcn 2 ~ 2005) $1 ~-2 cf> ~-'<TT $1 Qfcl~ ~ 27 if $1 ~ -3fel~n-:i,n * 3ljflx0 1 if ~ flx<hlx GNT ~ ~ ~ ~ 10-s6 ;2006 /cffcn /'C:lta (45) R-1i<t> 2a.04.2oos if ~ cfr ~ 3lj'<i-Jl if fcl Pi~&: 11m <111 ·· g_"1l llci 11IB'' $1 ~if~ vlTc'lT t rim,-

(1) 26

2. <1~ 3lftnrir,,T 1 3NR, 2007 ~ ~f'i lcl~Tl<:1 ITT7l1 I gctfi'tPlc$ cf> xl~41cl cf> ";fFT ~ am 3ll~:tlljtllx, ~ (cfi.3ITT. fB-m) ~ci mmf ~ . R.:iicn 02 /o4 /2007 ~fq) ~ 10- 28/2007 /cITcn /lTT'tl-~ cfi °flfq't.TP{ c1> 3Ijwc! 348 mm (3) cfj 3J:fffiUT ~. ~ fcrwT $1 ~ ~ ~ 10-28/2007 /clTci> /'C:ffcl ( 13 ), ITTr<n 02 / 04 / 2007 cnr ~ ~ -.11 vll q I c1 m ~ ~- ~ GNT V<nlfu,1 fu.,·w '1fmf 'i; I 0ctflfl'lc$ cfi xlvtiqlcl cf> -.,p:J ~ elm 311~~11j't-llx, ~) (cfi.3ITT:. fr{l)Tf) t1 ~q=a ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No F-10/ 28 /2007/CT/V(13) - In notification No.F-10/56/2006/CT/V(45) dated 28-04-2006 issued by the State Government in pursuance of the requirement under entry 27 of part II of Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (No 2 of 2005), the goods specified in Schedule below are added as "Capital goods", namely,-

SCHEDULE S. No. Name of Goods

(1) (2) 26 Earth moving, road constructions, material handling and mining equipments. �

2. This notification shall come into force with effect from 1 st April, 2007.� �� By order and in the name of the�Governor of Chhattisgarh �� (K.R. Misra) Joint secretary B>,d)flilq, !.!ll~H TTlru ~ 4'J GFI I RP-l I' I (cnfttr~~~) Jl-3{ l&i ll ~ I 'v? q) &-a , a I ftts 'rlcA". x 1 <~ gx ~. fc;.-dch 02 /04 /7007 ~ ~ 10-28/2007 / cll0 /-q'ffl ( 14 ) - ~ •i_('''..{ ~ r;,\ ~. 2005 (~ 2 tr1 2005) cB1 61 j fJ:.:J°l-2 "$ 'lTT1T-cIT $T ~ ~ r-o if ~ 7Tt ~ m ~jR-!0 1 'if ~ {Ncf>I--! m ~ J~ ~ ~-10 /56 /2006 / clTcn /i:rTTT (46) f?; riich 28.04.2006 B -;fi-=c) cfr TJ-t Jljx~,11 "2t ~frl~te '1IB cnT "3~ ~1,n1m · cB1 ~ if ~ "0TmT t Zf:?.TT,- 3r:m.

(1) 78 v'!m w..:rr \J1llT l/) 1 x:c:;, x ~ cIT-gcnT-;:,r,r

(2) ~ q~ xl0-lJqld cf) -::rR ~{ ~ 3Tl~~llj'blx, ~ (::\ JITT. fi'T ~1) -<i~<l,1 ~ ~-~ 02/0tt /2('.07 ~ ~ 10- 28/2007 / c:Tn /~- 1i"RTT c.S ~ c5 0l:JtUC:- 348 'q-~ -c;j~ (3) er, 3ljx-1:;zc1 B, $'--1 fcrrrrr ~ -2~ ~ 18) 10- 2a/2001/~/ ,.1:-:1 ( 1<1 ) . ~'ii$ 02/0<1 /2007 cITT ,~·l7IC'Ti ~ --!lv<.1q1c1 cf>~ "TT,~ ~ :,iq11mTT fitmvTTm%1 ~ cf, XI \J\'-lql C'I q'; -;:rr,i TI mrr 0W-DTT1j'-!l1x, ~~ (ct\0m. frrm) ~ i <;:),<~\ I Ti·ft-m I I I I I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No F-10/28/2007/CT/V( 14 ) - In notification No.F-10/56/2006/CT/V(46) dated 28-04-2006 issued by the State Government in pursuance of the requirement under entry 60 of part II of Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (No 2 of 2005), the goods specified in Schedule below are added as "Industrial Input", namely,-

SCHEDULE S. No. Name of Goods

(1) (2) 78 Zipper and zip fastener � �

2. This notification shall come into force with effect from 1st April, 2007.�� By order and in the name of the�Governor of Chhattisgarh �� (K.R. Misra) Joint secretary 9 ~~h-P I <$ !i! II +H fc)-m "IT2-TT ?:f~ Rti!l ] (~ q)X fcr:rrrr) J:!-:i I C1 <l ~ cf5 f£1 I o I ftm" 'TfcA", 'r -q7.1rr 11 "R"@ ~ ~ {1-!¢1~ ~ &RT 'c.PCT~fjlii:t, ~ ~ c!TT frn:r1, 2006 1T f.'J 9 fci fu1 C:1 ~T'e-FT ~ t, 7-rW,- ~m '3oc7 ~ f.:rwlr TT f.TTrr.r 8 q\ ~ (10) i'f 3-rc:B "s" rt~ v'..rr.1 tR <?.·en ''4 ' ' ~~ ~ 'GTn1 I ~,~ cf> -! ! " ll q I <.'l q~ "';'flTf ~ f m.:TT 3T!~~lijftl'(, ~) (q\31R. frr~) '(i g <Kl "flftrr ~1<-1g{ R-iicb 0?./ 0'1/ ?.0~7 ~bl--! i¢ ~ 10-28/2007 / 7::JTq"J /'CJ'Tq-1=rRcf cf)~ cf, 3~R 3'1 8 q~ -~<~IJ'-;

(3) er, 311~-1~01 ii. nr fti-WT mt ~ miiiq) ~ 10-2s/?007 / c;i7")/ 'C:!T'c'l( 15 ), ~ ,fr'-i g{ ft7icf) 02/0'1/2007 cITT 0T1TGlt 0~ '( !\J'~ill ld 71~ ~ ~ -~ &RT wmfun ~ vTTITT G I ~ m -!1~~4\i.9 71~ -==wr ~r m.:TT 3!1 ~ ~ 1 l~'"mx. ~~ (<t>.3TR f♦'r-m) "fr~~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/28/2007/CT/V ( 15 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said rules, in sub-rule (10) of rule 8 for the figure “8” the figure “4” shall be substituted.

2. This amendment shall come into force with effect from 01-04-2007. By order and in the name of the Governor of Chhattisgarh, � (K.R. Misra) Joint Secretary � � � " th''dl f PTT$" ~ I ! '{Fi fctcu G2TT lll\)F i l ~ (cn~1fG4<t5 q)X ~) +:J·;Hc>ill G@i ¢~1°1 ~ 1=f<FJ, xl~gx 31RI '(1-c=F11 ~- ~'1ict> 02/04/2007 W'1W> ~ 10-28/2007 /cflq)/qi"=q ( 16 ) - BrrflfPI~ ~ ~ cpx ~. 2005 (w~ 2 X11 2005) ml' mxT 71 &Rf ~ ~1Fc@<fi cITT WTTTT 1l mcl ~ ~ tNcf>I'<! ~ mr Urnl{PI~ ~ ~ c1"'R ~- 2006 ll 1 ~- 2007 ctr ~.:i1c1ti1<-1a1 ~ f.ii:.-if&Rsla ~ c:r-, "'~ t <'.I'~. -

1. A<.rl s ~ '39Pilli:i (s) ~ 3lci ~ mcm ''cf>AFTlv1 ~- 1956 ~ 3rcfR 71im=r ~ tj-c;irm, ~ &m fclqx0 1 ~c-i~IHcf> ~ ~ 01f.!lq14c1: ~ ~ vilC!lll" ~ v!R l

2. A<.rl s ~ ~ (10) ~ 3lci 1l mcm ··cn~~01 ~. 1956 ~ ~ ~ ~ tjJllla ~ &RT fclqx 0 1 ~c-'lcrs:1f.!lcn ~ ~ 01f.!lq14a: ~ ~ G11C!i11 · ~ ~ I

3. fu-'1 20 <$ '39Hll.:i (2) ~ m (ct>) ~ 3lc1 1t mcm .. cf>~-;1v1 ~- 1956 <$ JmR 7TIBc'f ~ 9"11lla ~ &m f2lqx 0 ~ ~c-'l~1Hcn ~ ~ 0-1f.!lq1~:fa: ~ m1 v11~i~·· ~ ~ I

4. RIT+:r 20 c'fi G4Hlli:i (2) c'fi m ((!() c'fi 3lc1 +r cfTq'lf ··cn~--Tlv1 ~- 1956 c'fi 3lUR <rfacr ~ tj'3fi<rn ~ &m RlcJx01 ~c-'lcrs:1Hcf> ~ ~ ~HcJ14a: ~ fclmr Gllt::!111. vf~ ~ I 8c8JtP1<$ m xl"'441cl c5 .W, ~ ~ ~l~:tlljtllx, ~I {<5.3TR. Pim) 'ti~~ ~- ~"1icf> 02/04 /2007 ~ ~ 10-28/2007 /cITcn" /qi"=q-'+ITTc'f ~ ~ $ 3lj'i:UG 348 <$ ~ (3) $ ~jti-.!01 ll. ~ 1 fcrwT *i ~ ~ ~ 10-28/2007 /cl'1'cn/'qfq( 16 ). ~"1icf> 02/04/2007 c1TT 3PJ'Cili 0fjcllG xl~ 4lc1 <$ ~ ~-~ &RT Qcnl~ld f<m:rT vffffT ~ I 8ffi)t1,1c, c5 "<1"'441c1 c5 ~ ~ ~ ~)~~11:!'81'<, ~) ($.3TR. flim) 'ti~~ I I I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/ 28 /2007/CT/V ( 16 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from 1 st April, 2007, namely,- AMENDMENT

1. At the end of sub-rule (5) of rule 8, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically” shall be added.

2. At the end of sub-rule (10) of rule 8, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically” shall be added.

3. At the end of clause (a) of sub-rule (2) of rule 20, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically” shall be added.

4. At the end of clause (b) of sub-rule (2) of rule 20, the sentence “A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically” shall be added. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary .. \J (ill fl JI it> ~ fctro cfm 41 \.ii "i I ~1-J I JI ~ c5x ~-.wr) "i·;.flcl ~ GIBi" c6C"<-11or fiIB" ~. xi~:;'< ~. ~ ... Jiqj 02/04/2007 w'ftc.n ~ 10-31/2007 /cTTcn /~ ( 20 ) - Vc'ffifP I~ ~ ~ <ITT' ~. 2005 (~ 2 x11 200s) ~ m 15 c151 ~ (2) &RT ~ ~,Pcrudi cm ~ -q BIB ~. xrva xrm ~ &RT, '3cm ~ cB1 3lj~tj)-1 ii Pi;:.:ifc.lftla mmR q)fflT t:- :a~11t1-1 J.ljcl5l'.-licfi 57 cfi 9~iHq PJyfRfula !.l~~ ~ '1ffi;:-

37.w. TfTR cpl qUFl

(1) (2) mt~~. fuRcfi~T~ w cft 7ft t

(3) 58 xGxl mcITTx &RT ~m ~ 1~ x~ ~ (f W-<i~ ~ ~ ;Jqcn~0 , I \Jctliti'I~ c5 xl~4lcl c5 ~ ~ ~ 311~!/tlljflli<, ~) (ck.3TR. fBm) ti~cffi ~ ~. ~--licfi 02/04/2007 ~ ~ 10-31/2001 /cTTcn /~- '+imf <i3 ~ cfi 3ljWC:: 348 cfi ~ (3) cfi 0ljmuT it, ~xr fcl-wr clJ'l ~~""'"'w~J.Jiqj ~ 10-31/2001 /cTTcn /~ ( 20 ), ~--1ict> 02/04/2007 cm~~ '<!1\T~q1c1 <i3 ~ xf, ~ mr !.l$1~m fcITTrr "0TTm t1 W~ ck ill~9lcl ck -w:i ~ ~ 3ll~~lljfll{ ~ {c$.3TR. f?fm) ti~~ � Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No. F-10/31/2007/CT/V( 20 ) - In exercise of the powers conferred by sub-section

(2) of section 15 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in Schedule-I of the said act:- AMENDMENT After serial No. 57 the following entry shall be added:- S.No. Description of goods Condition and exception subject to which exemption has been allowed

(1) (2) (3) 58 Power operated agricultural implements as notified by the State Government. ��

2. This notification shall come into force with effect from 1st April, 2007. �� By order and in the name of the�Governor of Chhattisgarh, �� (K.R. Misra) Joint secretary � ... @fffttt114 :tiitt;i ~ cf.!.TT llluHI ~,,, (q1ftJ1f¾q; CfR ~~1•1) S{-,f I clll er@; qjcRl)OI ~ 1l<A', -<Ill~ ~™ .. ' ~. ~ 02/04/21.J..,, ~ ~ 10-31/2007 /qfq) /ll"ffl (21) - \:9ct'fttl•1¢ ~ fjq~ <fR 11fl1)P!q1-1, 200b (~ 2 ~ 2005) qft-~-~ <tl ~ cv+IT<f> 58 if <fft l"fl 3P1 .1l3IT c6 31:),ifHUJ ff~ ffi"ctm' ~ Glxf -;tt-q <ft lll ~ if ~P!~t'c· ~ cm- '3qtj ~ * !,lq)"Ft m ~ .. ~ ~ ~ '3Y¢-<ur" 31~~<1 ~ t•, ~.- 3f.<P. 1 ·11

(18)

2. 2 \:9~->ifl'I~ ~ -<l~Ylcl ~ ~ ~ ~ ~1~~111,fll'<, ~ ) (ct.arR. ~m) ~cfo~ , - -2- ~' ~ 02/04/2007 sf>lTTq) ~ 10- 31/2007 /cfT<f>/'Qrq- 1lJm "if> fl~tlH "if> ~ 348 cl> ~ (3) "if> ~-jtf'<OI °il. ~ ~ ~ ~~~i.1•·11 ~ ~ 10-31/2007 /qJ'qj /trrq (21), ~ 02/04/2007 cfTT ~ ~ -<1~41<.>t ~ tllfll<t>I'< ~. ~ GRT Q<f>l~ld ~ \ilTffi t I mfl"ifl◄I~ cf> -<1~41c-l q', ;wi- ~ ~ '341~:tll:J/11-<, ~ j ("cfl.31R. ~JJIT) ,ff-~~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02/04/2007 No F-10/ 31 /2007/CT/V( 21 ) - In pursuance of the requirement under entry 58 of Schedule I of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby notifies the goods specified in Schedule below as "Power operated agricultural implements" for the purpose of the said entry, namely,-

SCHEDULE S.No. Name of goods 1 2

(1) All types of Thrasher

(2) All types of Levellers/Scrapers

(3) All types of Cultivator

(4) All types of Plough

(5) All types of Maize Sheller

(6) All types of Potato/Maize planter

(7) All types of Potato/Groundnut digger

(8) All types of Seed Drill/Seed cum fertilizer

(9) All types of Reaper

(10) All types of Rotavator

(11) All types of Sugarcane cutter

(12) All types of Sugarcane planter

(13) All types of Post hole digger

(14) All types of Harrow

(15) All types of Bund farmer

(16) All types of Ridger

(17) All types of Cage wheel

(18) All types of Paddy puddler

(19) All types of Chaff cutter

(20) All types of Power tiller

(21) All types of Seed grader

(22) All types of Harvestor

(23) All types of Seed Grader Machine & Accessories

(24) All types of Paddy Transplanter

(25) All types of Sprayers dusters and seed/fertilizer broad costars

(26) All types of Winnowers

(27) All types of Pruning equipment

(28) All types of Bailer

2. This notification shall come into force with effect from 1st April, 2007. By order and in the name of the Governor of Chhattisgarh (K.R. Misra) Joint secretary 0 8 CT1 I fP I <4 vrTfPf fc'fm cf~ ~r-TT fct1fT"1f (ct 1fu1R,-ll¢ c5"x ~) ~-:::ffcf<l ~ •¢~:n or fttg ~. xlll9,x w~ ~-10/ 21 /2007 /qTcp/4f-'if ( 27 ) - mS1~i i1~ ~ -ricfl'm=!- cnx ~- 2005 (w+-1i45 2 "ff,: 2005) qft mxr 11 &m ~ ~ &ti cn1 ~ ir (1"ffi ~ ~ flxcfil-< ~ GRf thft~{Pl(f ~ ~ q5"x f.n::r:,, 2006 i'f xlvlq-::l l{ Qcf>l~I~ ~~i45 ~ PJy~ftla ~ ~ t ll~.- "ftmrn ~ 55 it 3ljc!5i:iicfi 11 cfl 9~'tllci_ Pi..:.-ifc.lftla 1.1 fcJ f(c ~ vTR- 1----'-'(1)~~----mxr-(.;....;2)_/ ___ --n~..------'(3-'-~------cBT-- ;r~n~r 'Ii~-"~

18. 57-cn e-,ur --mrr<-rcn c1n'"c-nv--fq-i -q1-{ J,, J,--,-,,xr. 1 3~crff cfffurf;"y 0 4?'<- ·u RT f-'1"(1\ i·\: I 3f<TIU cf> fBir I j;)~ ~ (c5 .3ITT. ~m) ~cffi ~q xi~gx. R1icf> 24/04/2001 wi:iicfi \TIT5-10/ 27 /2007 /q[q) /"CTt-tl-~ cB" xffclt.TA "cf> 3f:r~~ 348 ct~

(3) ct ~jfi-<Of it. ~ ~ cp~ ~ wliicfi ~-10;27 / 2001 / cffcll /~(27 ). R~icfi 24/04/2001 cBT ~ ~ xfv'[fqTe1 ci> ~ITT "{f, ~~ ITRT Qch1f~1a ~vllfiltl --..., ... , -~----- - - ~I (4i .3ITT. ~-'>IT) "TT1T<f('f ~rf'"lfC:i ..:, Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/04/2007 No. F-10/ 27 /2007/CT/V ( 27 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006 from the date of publication in official gazette, namely,- AMENDMENT In rule 55 after S.No. 17 the following entry shall be added:- S.No. Section/Rule Description of powers Designation of Officer and condition of delegation

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

18. 57-A Survey Assistant Commercial Tax Officer for such period as directed by Commissioner, Commercial Tax By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary @cd'ltr•t~ ~11~-1 fifm o~ ~) ul '11 f<l·su., I (<ttfc,1(\;-~<f> <f>x f4'J:fl"I) 'Jf ?11 cl~ ~ <f> ("'ll I O I ftt6 'JJ<FT. i( I ~ 9,-< ~~'11 -< lll9;'<, ~.-Jic:B 03/05/2007 cplTTq) ~-10/6/2006/qTcp/-qrq ( 29) - t§C\flfPI <$ ~ ~ cf>x ~ 2005 (cf>lTTq) 2 ~ 2005) ct)" tlffi 71 GRT ~ ~1Fc@4j cl5T ~ 1f ~ ~, ~ fl'<<l>I( ~dG&l'<I, t§ffi)fl ' lq, ~ ~ cf>x f.,w,, 2006 1f ~ cfR<fr ~ I

1. ~ 8 lf, (~) '34Plll'-I (2) 1f ~ "~ ~ ITT "CR'' * ~ mG ~ 3l<f> ,.'34Plll '-I

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1. In rule 8,

(i) In sub-rule (2) after the words "receipt of the application" the words and figures "under sub-rule (1) and sub-rule (10)" shall be inserted.

(ii) In sub-rule (6) after the word and figure "form 6" the words and figure "and in form 7" shall be inserted.

2. In rule 9 in sub-rule (2) the words and figure "clause (i) of" and in sub-rule (5) the words and figure "sub-section (i) of" shall be omitted. In Explanation to the rule for the figure "(5)" the figure "(6)" shall be substituted.

3. In rule 27 for the word and figures "(1), (2) or (3)" the word and figures "(i) or (ii)" shall be substituted.

4. In rule 44 :-

(i) In sub-rule (1) for the words "within ten days from the date of deduction" the words "before tenth day of next month following the month in which deduction is made" shall be substituted.

(ii) In sub-rule (5) for the word "seven" the word "thirty" shall be substituted.

5. In rule 54 the words and figures "sub-section (i) and / or under sub-section (ii) of" shall be omitted.

6. In rule 55 after serial No. 16 following shall be inserted namely,- 16A 64A To compound offences, to determine and to accept composition money. Commercial Tax Officer

7. In Form No. 4 where ever the word and figures "(i) or 8(ii)" occur shall be omitted.

8. In Form No. 5 wherever the figure "8(i)" occurs the figure "8" shall be substituted.

9. For the form Nos. 6 and 7 the following forms shall be substituted- FORM 6 [See rule 8(5)] Declaration Name of the dealer ................................................................. 2 2 2 TIN No. Statement for the quarter ending …………..showing the receipts on account of the works contract under execution S.N. Description of the works contract Duration of the contract Amount received or receivable during the quarter

(1) (2) (3) (4) Amount payable at the rate of ……….. percent in lumpsum by way of composition Amount deducted at source Amount paid (5-6) Remarks

(5) (6) (7) (8) Payment details:- S.N. Chalan No. Date Amount Name of Bank Branch Place …………… ----------------------- Date …………… Signature of the registered dealer The above statement is true to the best of my knowledge and belief. Place …………… -------------------------- Date ...................... Signature of the registered dealer I I I I I I I I I I I I FORM 7 [See rule 8(10)] Statement of sales & composition money for the quarter ending ..................... year ................ Name of the dealer .......................................... 2 2 TIN No. 1- Total sales ................................................................................. 2- Sales of goods specified in schedule–I ................................................... 3- Balance .......................................................................... 4- Composition money payable at 0.5% at 4% at 8% 5- Amount paid ............................................................... 6- Payament details:- S.N. Chalan No. Date Amount Name of Bank Branch Place …………… ------------------------------ Date ..................... Signature of the registered dealer The above statement is true to the best of my knowledge and belief. Place …………… ------------------------------- Date ..................... Signature of the registered dealer

10. (i) In Form No. 8 where ever the figure "8(i)" occurs the figure "8" shall be substituted.

(ii) In Note to the form No. 8 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted.

11. (i) In Form No. 9 where ever the figure "8(i)" occurs the figure "8" shall be substituted and where ever the word and figure "form 5" occur the word and figure "form 8" shall be substituted. 3

(ii) In Note to the form No. 9 after the words "refers to goods" the words and figures "specified in part III of schedule II" shall be inserted. I I I I I I I I I I I I

12. For the existing Form Nos. 18 and 30 the following forms shall be substituted, namely:- FORM-18 [See Rule 20(2)(b)] T I N Annual Statement for the Period DD MM YY DD MM YY 2 2 From To (For official use only) Date of receipt Receipt number ------------------------------------------------------------------------------------------ Signature --------------------------------------------------------------------------------------------------------- Name ----------------------------------------------------------------------------------------------------------------- Designation ----------------------------------------------------------------------- 4 Name of the dealer ................................................................................................................................... Address ..................................................................................................................................... Phone/Fax No. ....................................................................................................................................... Name and Address of Branch offices within Chhattisgarh State, if any -

1. ........................................................................................................................................................

2. ............................................................................................................................................................. ----------------------------------------------------------------------------------------------------------------------------------------------- 1- Gross Turnover Less - Sale value of goods returned within six month of sales 2- Net Turnover 3- Deductions:- ¼i½& Tax free sales u/s 15 and 15(B) - ¼ii½& Tax paid Sales- u/s 2(x) - ¼iii½& Turnover of the goods supplied in the execution of works contract on which tax has been paid by sub-contractor ¼iv½& Turnover of the goods on which tax has been paid or payable by commission agent ¼v½& Turnover of the goods on which tax has been paid by principal ¼vi½& Deductions u/s 38 -

(a) Sales out of State/Consignment/Branch transfer

(b) Sales in the Course of Interstate trade or Commerce

(c) Sales in the Course of export out of the territories of India DDD DDD MMM MMM YYY YYY YYY YYY I I I I I I I I I I I 11 I I I I I I I I I I I I I I I I I

(d) Sale made to registered dealers u/s38(1)(iv) 5 (special economic zone)

(vii)& Other deduction (give details)

(viii)& Tax amount included in gross turnover Total Deductions: 4- Taxable Turnover - Rate wise breakup - S.N. Rate of Tax Taxable Turnover Tax Amount 1 1 % 2 4 % 3 12.5 % 4 25 % Total % 5- Tax Payable u/s 13(5) 6- Purchase Tax u/s 9 7- Total Tax Payable ¼4+5+6½% 8- Computation of Input Tax Rebate claimed & On stock TotalOn Capital goods On goods other than capital goods u/s 73 ¼a½ Balance input tax rebate brought forwarded from ¼b½ the last year On goods purchased during the year (Tax amount shown seperetly in purchase bills)- (i½ @ 1% -- (ii½ @ 4% -- (iii½ @ 12.5% -- Total % Gross Total ¼a+b½ % 9- Adjustment of Input Tax Rebate:- ¼i½& Adjusted against the Payable Tax and Interest ¼ii½& Adjusted against the Central Sales Tax Purchase Tax PayableTaxable purchase price.---------,I ,____I __ I ¼iii½& Input tax rebate claimed as cash refund

(iv)& Adjusted against any dues under the Act Total (i+ii+iii+iv) % Deduct- Amount of input tax rebate adjusted 10- 11- Amount of input tax rebate carried over to next year (8-10) 12- Amount of Interest Payable, if any u/s 19(4)(a) 13- Total Amount of Tax and Interest Payable ¼7+12½% 14- Tax deducted at source u/s 27 15- Balance payable amount 16- Payment details:- Chalan No. Date Amount Name of Bank Branch S.N. Total : 17- Balance payable amount (if any) 18- Refund amount (if any) The particulars given above are true to the best of my knowledge & belief. Place.......................... Signature ....................................... Date ............................ Designation .................................. Seal of dealer ..................................... 6

PART 'B' Statement of rate wise stock of goods S.N Page of the ledger Name of the goods trading A/C Rate of Tax Opening balance Purchase Closing balance Sale

(1) (2) (3) (4) (5) (6) (7) (8)

PART 'C' List of purchases, and sales of goods specified in schedule II during the year LIST OF PURCHASES S.N Name of dealer from whom goods purchased with Address R.C. No. Description of goods purchased Invoice No. Date of purchase Value Remarks

(1) (2) (3) (4) (5) (6) (7) (8) LIST OF SALES S.N Name of dealer to whom goods sold with Address R.C. No. Descriptio n of goods sold Invoice No. Date of sale Value Remarks

(1) (2) (3) (4) (5) (6) (7) (8) The particulars given above are true to the best of my knowledge & belief. Place............................ Signature ............................................. Date ............................ Designation ........................................ Seal of dealer, if any............................. ----------------------------------------------------------------------------------------------------------------------------------------------- Acknowledgement Received Annual statement for the period ................................. to ................................ in form 18 from M/s .......................................................................................................... along with challans detailed below:- 2 2 7 I I I I I I I I I I I I Chalan No. Date Amount Name of Bank Branch S.N0. Total : Receipt Number ...................... Date ................................. ........................................ Office Seal Signature, Name and designation of employee receiving return FORM-30 [See Rule 32(1)] ORDER OF ASSESSMENT AND/OR PENALTY Name of the dealer ....................................................................................................................................... Address ........................................................................................................................................ 2 2 TIN No. Assessment year ................................................................. Case No. ................................ Period of Assessment ............................................................................................................ As per returns As determined 1- Gross Turnover Less - Sale value of goods returned within six month of sales 8 I I I I I I I I I I I I 2- Net Turnover 3- Deductions:- ¼i½& Tax free sales u/s 15 and 15(B) - ¼ii½& Tax paid Sales- u/s 2(x) - ¼iii½& Turnover of the goods supplied in the execution of 9 works contract on which tax has been paid by sub-contractor ¼iv½& Turnover of the goods on which tax has been paid or payable by commission agent ¼v½& Turnover of the goods on which tax has been paid by principal ¼vi½& Deductions u/s 38 :-

(a) Sales out of State/Consignment/Branch transfer

(b) Sales in the Course of Interstate trade or Commerce

(d) Sale made to registered dealers u/s38(1)(iv) (special economic zone)

(vii)& Other deduction (give details)

(viii)& Tax amount included in gross turnover Total Deductions: 4- Taxable Turnover - Rate wise breakup - S.N. Rate of Tax Determined Taxable Turnover Tax Amount 1 1 % 2 4 % 3 12.5 % 4 25 % Total % 5- Tax Payable u/s 13(5) 6- Purchase Tax Payable u/s 9 7- Total Tax Payable ¼4+5+6½% As per returns As determined8- Aggregate of purchase prices of goods specified in schedule II made from registered dealers during the year under assessment and the amount of tax shown separately in purchase bills, - Purchase price Tax Purchase price Tax Purchase Tax PayableTaxable Purchase Price~~II.____ __ I I I I I

(a) for sale within the state

(b) for use or consumption or use in manufacture or use in mining of any goods specified in schedule II for sale Total (a+b) : 9- (i)- Input tax rebate claimed by/allowed to the As per returns As determined dealer u/s 13 u/s 73 u/s 13 u/s 73

(ii)- Input tax rebate to the credit of the dealer at beginning of the year Total (i+ii) : 10- Amount of Interest Payable, if any u/s 19(4)(a) 11- Total Amount of Tax and Interest Payable ¼7+8½% 12- Amount of penalty imposed :-

(i) Under Section ..............................

(ii) Under Section ..............................

(iii) Under Section ..............................

(iv) Under Section ..............................

(v) Under Rule 82 .............................. Total : 13- Total amount of tax/interest/penalty payable (11+12) 10 14- Input tax rebate to the credit of the dealer (As per column no. 9) 15- Net amount of tax/interest/penalty payable (13-14) 16- Tax deducted at source u/s 27 17- Tax/Interest deposited by the dealer 18- Input tax rebate to the credit of dealer if any adjusted towards the amount of Central Sales Tax payable for the period under assessment or to any other dues under the Act or the Central Sales Tax Act. I I I I I I I I 19- Balance of the input tax rebate to the credit of the dealer at the end of the year to be carried over for the next year. u/s 13 u/s 73 20- Total balance of tax and penalty due for payment, if any [(15)-(16+17+18+19)] 21- Amount of tax / interest paid in excess 22- Amount of input tax to be refunded, if any Office Seal .......................... Signature ............................. Dated ............................. Name ............................. Designation ......................... ---------------------------------------------------------------------------------------------------------------------

2. Above amendment shall be deemed to have come in force from 01.04.2006. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary 11 \., @ctfl'(i.al 4 ~11'<1'1 fctro ~ 41"1'11 f<)'tll 41 (i11~1~<f> cf>x ~i:,1.11) 'i'::11~~ G@> <f>~l 0 1 ~ 1=f<A'. '<I~~'< -!Tll~. ~ 2t/05/2!JC7 ~ ~ -10/ 12 / 2007/ cITTP/ mf ( 30 ) - 8C'tiltl•I~ ~ ~ q)X ~ - 2005 ~ 2 'tl-;:y 2005) ~ Qffi 1s-~ am ~ ~,fcffilfi cm- 'lrlTTlT "# <'Tm ~. ~\RT ;~ ~ &RT, ~ <ft ~ ~ cfi mlJ (2) "ff f4f.l~te 'lffi cfi <f7f <m" mlJ (3) "ff f4~ntte ~ <;q; ~ (4) "# f4~Fc!te ~ ~ WITT ct; ~ xlvl 4?4 "# \.145 PtH ~ ~ '3cRf ~ c5 ~ cnx cfi ~ ~ ~ °QGR cnffll l-

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(4) ~ ~ cfi q51l tR 3WTTT cR cnT mc<1>1GT<1T;;tf~vTT~m;:rfr ~~~~~~I Pl-id-< ..... 2. L: L: - -2- (41ft)1~cf> ~ fcriwr cfft' ~~iMI ~ ....................... ~ ........................... ) ~ ............................................................................ (6QIQI~ 'cf>'T ~) ....................................... .... ..... ('CTT'TT) rrg=c€~m....,,,,..,,.~ ~ ~ cITT' ~. 2005 cf;~ qGf'lq-1 wnur-~ ~ .............................. <nT ~ ~. ltit1chl ¢J'{)~I'< 'cf>'T ~ ~ ................................................ fl ~ cf:ul -~t~)iJtx cnT 3lfaRcffi ~ ................................... ff t ~ 6RT mtft/TT qR"ffi ~ fct> .................................. i;ITT~ ~ c'TW ............................................... cnT ~ ~ qTc:fr ~~ ~ jf ~ <i2IT ~ ~ ~ ~ ~ ~ ~ ~ ~ Qx l§ctfit111ip ~ ~ cITT' ~ ct 3mR ~ vPiT ~, mm : ......................... .. ~ : ........................... . t§fulfl'lip ct xl\l'q41<'1 ~ 1Tll ~ <i2IT 3ll~~lljfi i'<, ~ {<6.3fR. ~JSJJ) ~<@~ ~-~ 2 1/5/2007 w1,fc1} ~-10/ 12 /2007/q[q)/~- 1Tim ct~ ct~ 348 ct~ (3) ct 3!j-Hx0i

11.~fcr+fr1Tqft~wllfq,~-10/ 12 /2001/q[q)/~(30 ).~ 211os101 cnT 3ffivft ~ -<i\l'q4ic1 ct vrfwrn ~. ~ GRl Qcf>l~ld TTPm ~ ~ I t§C'(fjfPld ct -<lv'q4i<'i ct ~ ~ cf'2TT 3ll~~llj't11'<, Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 21/05/2007 No. F-10/ 12 /2007/CT/V( 30 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005),the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified in column (3) subject to restrictions and conditions specified in column (4) with effect from the date of publication in official gazette:-

SCHEDULE S. No. Class of goods Extent of Exemption Restrictions & conditions

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

1. Drugs and Medicines as specified in entry 42 in part-II of Schedule-II Whole of tax under section 8

(1) When the goods specified in column (2) are re-sold in the Chhattisgarh state and such goods have suffered tax under Chhattisgarh Value Added Tax Act on Maximum Retail Price at first point of sale in the state.

(2) A registered dealer under the Act effecting first sale in the state of Chhattisgarh may give an option to pay tax on Maximum Retail Price of the goods mentioned in column (2) in the appended form to the appropriate Commercial Tax Officer. Such option shall be furnished within 30 days of publication of this notification in official gazette or within 30 days of obtaining registration under the Act, whichever is earlier.

(3) The Maximum Retail Price shall be shown in the sale bill / invoice.

(4) No input tax rebate shall be claimed or be allowed on purchase of such goods. Contd…..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 Value added Tax Act, 2005 (No. 2 of 2005) having principal place of business at …………………….. and *additional place of business at …………………….. hereby declare that, I shall deposit tax payable under the Chhattisgarh Value added Tax Act on the Maximum Retail Price of all my sales of Drugs and Medicines during the period commencing from …………… and ending on …………………………… . Place ………………. Dated ……………… ………………………... Signature of the dealer *Strike out whichever is not applicable. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary I ~ '.N sril)t1Jl4 ~llti--1 ~ "om ll) "1-11 ~-,-uJI (ctlful~<f> ~ ~-JilJI) 1-f ?I I <"Ill Gfin <f> ~.O O I ~ i:fcFf. -< 1 ll 9,-< ~- ~'ii¢ 21/05/2007 ~ ~-10/12 /2007/qTcp/"CJT'q' ( 31 ) - lPrnlfPI~ ~ ~ cnx ~ - 2005 (Jf>llTq) 2 ~ 2005) ~ ~ 15-~ G"RT ~ ~1fc@lfi 'Pl m'lf ti c'fIB ~ -~ fl-<¢I-< ~ G"RT ~ ~ ~-10/55/2006/qfcp/"CJT'q' (44) ~'ii¢ 28.04.2006 cnl ~ ~ cf> -<lvi4-5l ti Q¢1~1'i ~'ii¢ iJ ~,&°~c1 cITTcTT ~ I ernlfl'I ~ cf> x1 \.T4uIc1 cfi ~ ~ <12.TT ~ . ~ \ ~- ~'ii¢ 2 l /05/2007 ~ ~-1 o / I 2 / 200 7 I q'Tq) / l:IT'tl- 1TRc1 cf> ~ cf> 3l j-aJ G 348 cfi ~ (3) cfi ~~ ti. ~~ ctr~~ ~ - 10/ 12 / 2007 / cffcn /'C!T'cl ( 31 ). ~ 21/05/2007 cn1 ~ ~ -<1 ~ q1c1 <fi ~ ~ . ~ ~ ~$Jfua f<h<lr vf@Tt l ernlfllf~ cf> -<I \.T44lc1 cfi ;,p, ~ <12.TT '3l I~~ II jfl I-<. ~ \ - (<6.3ITT. ~-m) 'ff~cfn ~ q ·' Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 21/05/2007 No. F-10/ 12 /2007/CT/V( 31 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005),the State Government hereby rescinds Notification No. F-10/55/2006/CT/V(44) Dated 28-04-2006 with effect from the date of publication of this notification in official gazette. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary I ~ : 8 CTtl tll I ~ ~ 11 tFI fcrrn cl~ ll) GI '11 ~ (cufl)1RNl<t> cf)x fct·s-11~1) ll-541 clll cf@> <t> ~ Io I fti5 1'.fcfrf. '< 1 ll '!-< ~- ~.-Jicb 24.05.2007 ~ ~ - 10-68/2007 /cfrcp/"QTcf ( 33 ) - l:h·f1l{Pl1 ~ ~ cnx ~ , 2005 (~ 2 ~ 2005) cn't ~ 15-cn &RT >Rro" ~lf4-all1. cITT ~ if c1'ffl" ~, ~ z-JxcbH ~ &RT, '3cffi ~ cn't 311~-rn-2 * 1WI-2 if Pl i-.-J fa ful a ~ ~ 6:- ~mtl--f 3lj¢'"licb 131 * 9~i:11q Pli-.-Jftifula 1Af21~ ~ ~:-

(1) ........,...._, _ (2) ~8*3l~ ~ -cn't Gx" (\.lfa~lc'l)

(3) 4 ~) (~.3ITT. fqm) "fr~cfi'f ~ ~. ~.-Jicb 24.05.2007 ~ ~-10-68/2001 /cflq) /"CfT'q- ~ * MTR * 3ljiU<; 348 * ~ (3) * 3ljfi~UI if, ~ fcnwT cp't ~ ~ ~-10- 68/2007 /c.]"l"cp /~ ( 33 ). f~.-Jicb

24.05.2007 cITT ~ ~ ~1\jll4161 * mlucfiR xf, ~ ~ w.ITT~ fcnm \iTTffi 61 ~)_ (~.3ITT. fq,m) ~~<fa"~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24-05-2007 No. F-10-68/2007/CT/V( 33 ) - In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in part-II of Schedule-II of the said act:- AMENDMENT After serial No. 131 the following entry shall be added:- S.No. Description Rate of tax u/s. 8 (percent)

(1) (2) (3) 132 Un-manufactured tobacco and Bidi 4

2. This notification shall be deemed to have come into force with effect from 21-05-2007. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary ~ ~llfFl ~ "ffm 41\Jl'il fc1l-!PI (q I f1) I Rrll cf> cf>x fc1 l-1 I' I) Ji-~,c1~ GTB'> m~ 101 ~ ~. xi~~-< ~tlf{i! ~. ~ 1 icn 0 6/06/2001 i:1&:i-::; r,Tfr-1()- 6 3 /2007 /cfTcp/'QTif ( 35 ) - gctfl~q~ ~ ~ ~ ~. 2005 (;-r;=r:, .. ~- 2 ·xFt 2UOS) q,~ 'efRT 15-~ ~ °QGffl ~,fckt,ri cnT ~ "rf cf@ ~. ~ ~-<chi-< ,:a{ TI"RT. ~ vIT R61ll~fl 1lcA'/-c:rc:Tc m ct1ftl1ft:acfi ~ cnr f.'r:rrur q~ tllq ~ mzm l <ITT Plxffict ~ cGr qm 5 c5 ~1cic111) ~ 4 ~. 2005 "ffch". P!.;:R:la ~ m1 '<Tm 26 q,°r '3q~1.;:1 (4) ~ qm 27 cGr ~ (6) c5 m (en) om ~ ~ cfi't UR1 19 ~ ~ (4) ~ ~ 21 clft '34cll-<I (6) c5 m (en) <5 ~ ~ W 'SRR ~ ~. ~ ~--

(i) q;::,fJ[lct UM~tl~"l t <IT ~ ~ °c5 ~ ~riicn x1 30 ~ c5 1~ ~>lT-JTUT ~m'<TcITTmt~ .

(ii) ~ ~ c5 vfR't ~ (!c() ~ c1R' clft ~ ~ ~ Jr~~rtHI tfi vrRT ~-1 icn ~ 30 ~ * ~ vr:rr mm t lPctflffll~ c5 -<l v.£141<1 m ~ ~ mrr 311 ~ ~ II j~ 11 ( ~J (ct.3ITT. ftr-m) ~ i 13,cfd ~ ~ - ~-1im 0 6/06/2001 ~ ~-10- 63 /2007 /cflcf) /1:ITTT- 1TTm c5 ~ c5 3ljWG 348 <fi ~ (3) ~ 3lj~xo1 "rf, ~ fcrwr cGr ~ ~ ~ - 10- 63 /2001 /qjcfi /QTTl ( 35 ). ~ 06/ 0 6/2007 qJT ~ 3fTITG xlvilq1<1 c5 ~ TI. ~ 1rRl ~ fct<n vITTTT % I (ct.3TR. fllm) "tll_icftl ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 06/06/2007 No. F-10-63 /2007/CT/V( 35 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby exempts Builder who sells residential building / flat or commercial unit after construction from the provisions of section 5 of the repealed Act up to 4th May 2005, from the provisions of sub-section (4) of section 26 and clause (a) of sub-section (6) of section 27 of the repealed Act and sub-section (4) of section 19 and clause (a) of sub-section (6) of section 21 of this Act, if he:-

(i) is a registered dealer or obtains registration certificate within 30 days from the date of issue of this notification, and

(ii) deposits the full amount of tax due up to the date of issue of this notification within 30 days from the date of issue of this notification.

2. This notification shall come into force from the date of issue. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint secretary BrifltPli; ~II-ff~ ftrm ~~ ~) Gl~I fil'J:f l'I {ct1fi)1~x Fcl"J.f 141) , '1. -31 I cl ll Gl\b 60 -q cn'T ~ 3l"Qa,r3TT cfi 31jflx01 -q ~ fl'<<f>I'< &Rf \ifRT ~ ~ ~-10/ 56 / 2006/ qfq; /'qTq (46) ~ 28.04.2006 -q ~ tr ~ 31:M,_'t(l -q fclPtRte llTc1' <m "~a!Rl <f> 3TTllo' cn'T ~ -q ~"GfTmt <im,-

3T.w.

(1) 79 80 81 82 . .. · ... ~ -·· ·' .... . .. · .. 1 ~·. • • ! . ... .,. ar :1 ~ 'ift

(2) . 8 ro"'l fl~lq, 75 xl~~I& 75 ~ ~ <'I'm 3tl~~il jfllx, . - ~ .. - (~.arR. ~-m) -tt" ~cffi ~ ~ - ~ .-f i<f> 06/08/2007 ~ ~ - 10- 56 / 200"6/cfrcf>/ 'qTq- ~ cfi fi~tl'R 75 3tj'i:aG 348 cfi m (3) cfi 31jt1xo1 ll. ~ ~ ctt-~ ~ 'C[CP-10- 56 /200'6/ cTlcff/ trRl ( 37 ). ~ 0 6/08/2007 cf)T ~ 3TjcfTG -<luil41<>1 75 ~ ~. ~ Ei'ffi !.lcf>l~lc1 fcpm "GfTill t1 8 ful f Pl <f, cf> xl \dl4I& cfi ~ ~ <'I'm 3il~~lljfllx, ~l {~.arR. f4m) fl-~<ffi ~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 06/08/2007 No F-10- 56 /2007/CT/V( 37 ) - In notification No.F-10/56/2006/CT/V(46) dated 28-04-2006 issued by the State Government in pursuance of the requirement under entry 60 of part II of Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (No 2 of 2005), the goods specified in Schedule below are added as "Industrial Input", namely,-

SCHEDULE S. No. Name of Goods

(1) (2) 79 Air break switch. 80 Drop out fuse unit. 81 Isolator. 82 Horn gap fuse unit.

2. This notification shall come into force with effect from the date of publication of official gazette. By order and in the name of the Governor of Chhattisgarh (K.R. Misra) Joint secretary I' I - - ' ' I I _J ~~- -- ... \Jctft~PI<; ~lltt"1 q1[1)1~~<t> c5x fcrqy1r 'll-511 cl~ ~ <t> <.WH O I ~ 1lcFf, - 22-08-2007 wJ.Jlcfi ~-10/115/2007 /cTT"cfi"/-qf:q ( 38 ) - gm"'l-<i~I~ ~ ~ cfR ~- 2005 (wJ.Jicf5 2 ~ 2005) c#t mxT 57 c#t ~ (1) m ~ ~1Fcra<if cpl" '34~1ll 1f "R@" ~ ~ mfA ~ m cfR m 31qc(iH "cf5T -qm ~ Tim ~~~01 ~ m ~ Pl91j-<ilx -<-1r'IRI "cf5T Tfo-7 ~ %:-

1. ~ ~/~. c:llfolft<1cf> cfR -

2. ~, cl I fo I ft;q cf> cfR g m"'l-~ ~ (~_am-_ ~m) ~~era- tf~<l x1~9,x, R:.=ticf5 22-08-2001 ffiJ.Jicf5 ~-10/115/2001 /cTT"cfi"/qr-Ef-'qffif m ~ m 31jm~ 348 m ~ (3) m 3lj-<nu, 1f, ~ fcr:rrT c#t ~ wJ.Jicf> ~-10;115/20011 cffqi /-crf'q ( 38 ), R:.=ticf5 22-08- 2007 "cf5T ~ ~ x1";qq1c1 m ~ ~. ~ 8ffi \.lcfil~ld ~ \JfffiT % I 9fulfPl<t, '$ 7<1\Y~.f4IC'1 ct ~ ~ cim 3-ll~~llj-<ilx, ~~ (~_am-_ ~m) ~~era- fl~ <1 Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhavan, RAIPUR NOTIFICATION Raipur, Dated 22-08-2007 No. F-10/ 115 /2007/CT/V( 38 ) - In exercise of the powers conferred by sub-section (1) of section 57 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005, the State Government, hereby constitutes a committee as under for detection and investigation of evasion of tax:-

1. Principal Secretary/Secretary, Commercial Tax - Chairman

2. Commissioner, Commercial Tax - Member By the order and in the name of Governor of Chhattisgarh, (K.R. Misra) Joint Secretary ~~- -- - .. .. 1i ~ ~ ~ . .. . . .. . . . .. . . <e) h Y5 th .l.n.LWi et? IJ1' _b ~ ~ ~ ~ (illli .llGQ lt.U! .ill?. WI tc I? tn) . . . . .. . .. . . . . .. . . . .. ... . . . .. . .. . . .. . . . . . . . h.Y5 .ill?. filh ~ I a c I? t?J tl.l.t. ~ ~ ~ '~ ~ ~ llot,ll_h ~ ~(). 'lb?~1, ............................ <e)bg5 th l.ol.l:t..li et?!Jt'.b ~ ~ t>66~ ·1--.nL..1~1~ .c5Q Cf>n.t)II !JI? 'Plrtcll.l)8 (illli Qtl hie.) ·············································· ........ 1-, ~ -~-e.,-v . ~ (~ ~ .................. <e_lb-<J ............................... <e)l:t<P ~ ~ ~ ~ 'PR:QJIQJII?) I~ 1.h.~ ~ ~ ~ ~ b?l~WK ~ lrV2b£' ~ ~ ~ ~ ~ ~ lo!f:tJci c<e?t3 .c..2. ~ lW-2 ~ ~uct?J ~ llat,llh hlhli JJe. ~ l;rtclQJ hr?f:?: filh . (z) 1:tPL'P ~ .wM !li :™ (~ (tj I~ ~ Ha.Ii 2£ ~ HPl,tr. ~ ~ ~ 'P)b-<J H~l'PK lt IC:bfI\lc ~ ~ ~ llil ~ ¥-lL IJ1!1~? lt (v) 1-tPL'P ~ ~ ¥-lL W!I~? lt (£) ttPL'P ~ ~ ~ ~~ ¥-lL Lt?!'~? ~ (z) 1:tPL'P ~ w,1cbt£ ~ l.c.11! ~ cl'Pcl-c ~ ~ ~ 1$11 ~ Jf?bl{?_JI~ ~ ~ 0~ .lliB ~ (9L6~ kJ± ZS 'P)l:tW) 9L6~ -~ ~ .c.h ~ ~ filh ~ ~ ~ ~ltl:t~8 -( Qt? ) ~/~/.LOOZ/111 /O~-~ ~ >-b RI ?-• I:! P It ~ IO II:?:-? 9? .2.U?_ t?Jult;:.h {hilt~ ~ <PWjlajU>) I ti It~ I I:! I!' lR ltiill. pl~ I:! ».11 ~ 1? 1t R-lJ» e - 2 -

2. ~ !ffi' 1fr E.l~t:1°11 cITTc'fT t fct;,-

(i) w<l ~ 7T<TT llIB ~~cf) f)i9fo1 'B ;aq 4~i1 cf) ~ t ('f'<.TT

(ii) ~ &RT w<t f$m -rrm llIB ~ tjV11 lFI WTTUT-q-:5{ l) ~ -i:t1c1 cf> ~ 'B fc) Pi~~ t 3ftx rrg fct; '31ffi l=lIB cf) w"lf ~ '1 jct, 'cf5T Q'1TTOT-tr,3J Wilcl~~i:1 m I * ~ ~ I ~-iql~fl / ~~,,-a 1,BTT ~ $~19J.\1. / il li:11 "1 'cf5l fc)q~UI -i,rc;f <ITT fc)q ~Uf mJ:licn ~.:iicn ~- t) ( 1) (2) (3) (4) ~ ~ (3f<:JTT ll) ~- ··························· (~ ll) ~ ··············--·································--····· lfr5ir I ~- ~ :- , ......... .......................... .. . (~.3ITT. fq,m) ti~cffi ttR:t q ~ ~,~g( ~ .:i icn 2L+/oa12001 ~ ~-10 / I I 6 / 2007 / qTq; / qfif-'qffif cf> ~ cf> 3tji.U~ 348 $ ~ (3) er> 31jt1~01 "B, ~ fcrqrrr ctft ~ w9icn ~-10;1 I 6/ 2001 /q1cp / crrtl ( 4 0 ). ~ 24/ 0 8/ 2007 cpl ~ 3Tj<TTG ~1z,:q q1c1 cf; ~ ~- ~ Gffi Qcf51Rta ~ vmTT t I ~ - (~ .3ITT. fq m ) ~cffi" fl~<t I Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/08/2007 No. F-10/ 116 / 2007/CT/V ( 40 ) - In exercise of powers conferred by Section 10 of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), the State Government hereby from the date of publication in official gazette, 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 conditions specified in column (4) of the schedule.

SCHEDULE S.No. Class of goods Extent of exemption Restrictions and conditions

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

1. H.R. Coil Partly so as to reduce the rate of tax to 1 percent. When the goods specified in column (2) are sold against appended Declaration for use as raw material in the manufacture of steel tube. FORM Declaration (Under CTD notification No. ........................................... dated : ....................) I ................................ (name and address) holding registration certificate No. ..................... under Chhattisgarh Vanijyik Kar Adhiniyam, 1994 hereby declare that I have purchased goods particulars of which have been given below from ......................... (name and address of the dealer) holding registration certificate No. ........................ under the said Adhiniyam. Contd. …..2. - 2 –

2. I further declare that,-

(i) The goods being purchased are for use in the manufacture of steel tube, and

(ii) The goods purchased by me are specified as raw material in my registration certificate and that the certificate was in force on the date of purchase of said goods. Particulars of goods purchased * Particulars of bill/invoice/cash memo/challan No. Date Description of goods purchased Quantity Value Rs. P.

(1) (2) (3) (4) Total value (in figures) Rs. ........................ (in words) Rs. ............................... only. Place : Date: Signature Status * Strike out whichever is not applicable. ---------------------------------------------------------------------------------------------------- By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary 9 tcf1 ~r.1; ~ ~ II ~Fl qJfi)l~cp cf>x ~~l'I 'l -511 cl ll ~ _<fj~, 0 1 ~ 'Jf"<Ff, xlll9,-< xlll9,·( ~'1 icf> 15/ I o/2007 w'"licn ~ - 10 / 12a/ 2001 /q7cp /"Cfrq( 42 ) - 'c§rnlfPlq, ~ ~ crR ~, 2005 (m'1icf5 2 ~ 2005) cfft tTRT 15-"§" m >1Gm ~,fck141· q;1 '3441 •1 lf ~ ~ ~ ~ll fl-1 ~ IDxT ~ ~ ~ Jijf!_-cfl ~ cf51c1'1 (2) lf Fclf.:l~te 1lfc1' cf;1 cf51c1'1 (3) "t:f ~ "fft1TT ocp cf51c1'1 (4) lf ~ 1l<l ~ ~ "ffiTT ~ 3rc-fR "11'114~ lf ~ct,l~H ~..-J icf5 ~ cfR "$ ·:t• ldl..-J ~ ~ ~ ~ t:- &. w.

(1) (2) . ... ,· • # ··' ...:. ......

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(1) (2) (3) (4) (s) - .,. :--:=: ;. '< ~~ ~ ,{3Tcf>T -q) ~ ----------··-···················· (~ 1f) ~ ···················--····-·················· ....................................... ~I ~ ------------·--·····--·· ~.=ticf> --------------··-·--- .. i { I• . I I _, (~.3TR. film) >l-'i ~<ffi -8 ~ q . xllt9,( R.:iicb 15/10/2001 wfficf> ~-10/ 128 /2007/q1cp/-qfq-~ * ~·fcl\:11.=t * 31j-c.0G 348 * ~ (3) * 31j~x0 , 1f, ~ fcMT7r ~ ~ sf>'-licb ~-10/ 128 /2007 / q1q> ;-qtq ( 42 ), R.:iiq; 15/ 10/01 <ITT ~ 3ljcllG x1~q1<.>1 * ~ "B, ~ IDxT ~¢1~1ct fcmrr•"GJTITT t I .-,...j) ~- (~.3TR. fl:r-m) ti ~<ffi -8 ~ q � �� !��"#�� !"#$� �%&�� "��'�( � �� )�'�� " *��!�'�� +��,��- � �.��/ ��0��0��-��0#��0�� 1� 0�2��3��"�� *�,�� !�0� !�#4(�) �"%�!��0��1��0�� (56��1� ��0��1�� 7��0�� 8�( �"!�� 1�� 0�� 0�#�0� � 9(�'� �� .� �0�(��0�)'�! � ��:�;��0��-��.� �� "0��0�<��# � �"0��%=��- � �� 2>?�� "#�� )@ �-@� A��1��8�� / � "!�� 9(�'� � B��.� 0�(��:"�0�)'�'�! � �2 0�2��%=��- � ��!�#4(� � �� 7�� !"#$C� �%&��"��'�( �� )�'�� !� ) �"%�!��0�� 5=��1� ��0=�� 2 �� D!:1� �� 0=E�01��0��0DC�� '�� 0� )'�! � "��%8�(� �� 39�� !"#$C� �%&��"��'�( �� )�'�� 0� )� #( � ��:!� � F��"��!� ,�� -��"�1G � �-�HI�� 0�� 0��-��8��;��0��HJ��0K -!�� :�(� ��1"� 91� ��<��#� ��0� �� :��L� � $�� %&� ��8��3��<��#��!�)�'�"%� ��-��@@@@@@@@@@@@@@@@@@@@@@@@@@�� @@@@@@@@@@@@@@@@@@@@@@@�� "�MB�� @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@��>�� 2>�"� ��@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ @@@@@@@@@@@@@@� �� @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ @@@@@@@@@@@@@@@@@@@@@@@��2�N��05�8�� 2%�� A �1�+� ��1��0�0�,�� !"#$C��%&��"��'�( � ��)�'�� 0� 2 � @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@� ��:!� ��-�� '�� F��"��!�� @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@�"0��-��#��2>L� � �>��2�<�!�N��05�8�� 2%��O/ ��1��-��0K -!��:�(��1"�91��<��#� �!��0K=! ��0��1�0�2>L� � � � � �'�� -��)� 0.��91�9!:�� >.��0��0��1� ��8�� -�� -��0�#�� 1��8�� A��;�� !� �HI��0� � �� 7�� 1��!� ��)��0��0��HI��0�@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@�.�P ��0��0��HI��0�@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@��0�1L� � MB�� @@@@@@@@@@@@@@@@@@@@@@@@@@@� � ��@@@@@@@@@@@@@@@@@@@@@@@@@� � � � � � �-0 ��0�2M �Q��"!1��2>�"� �"�2 � � � �� !"#$C��0��3��1��0� ��"0� B��)� 0.�� "�� (�)* ��*��+�,� � � � � � � � ��-��# � � � � � � �� <�� 0� "��'�� 0� ) �R�0 � 7�� 0�� +�8D� �7�� 0� ) �"�8�� 0�� 4"� ��<��#� �!� )�'�"%� �� )�#-0:!�) �� 3��1��0� �-��'��"0�� *�,��-��.� ��:� ��2>L� � �� !"#$C��0��3��1��0� ��"0� B��)� 0.�� "�� (�)* ��*��+�,� ��-��# � � � � � � � Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 15/10/2007 No. F-10/128/2007/CT/V ( 42 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby with effect from publication in official gazette 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):-

SCHEDULE S.No. Class of goods Extent of exemption Restriction and conditions subject to which exemption is granted

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

(1) Goods specified in Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (except motor vehicle, diesel and petrol) Whole of tax u/s 8 When sold by a dealer registered under the Chhattisgarh Value Added Tax Act to the Central Reserve Police Force Department against the certificate in the appended Form. APPENDIX (Under C.T.D. Notification No. ……… Dated …………..) I (Name & Designation/Status) ………………….of (Name of the institution) ……………………… Address ……..….…….. hereby declare that the goods, particulars of which have been given below, have been purchased from (Name and address of the dealer) …………………..holding registration certificate No. …………………………..…………… under the Chhattisgarh Value Added Tax Act. I further declare that the purchase of said goods is for canteen of the Central Reserve Police Force Department. Particulars of Goods purchased Particulars of purchase order/Bill/ Invoice/Cashmemo/Challan No. Date Description of goods purchased Quantity Value in Rs.

(1) (2) (3) (4) (5) Total value (in figures) Rs. …………………..……………… (in words) Rs. ………………………. Only) Place …………… Date ……………. Signature of the purchaser with seal and Status. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary � t.hi1"'1 fP~ ~ II t F i cf 1 ft) I R,-~ <fJ <ITT' ~'Si P f J.l~l("f~ ~ <t>~l 0 1 ftf6 -qcFl, ~l~'J,~ ""~ ~-10/ 168 / 2007 /cffcB/ ~ ( 45 ) - 8ctll-tt•IG ~ ~ ~ ~ I - 2005 (il;~iili 2 W[ 2005) ~ EITTT 71 lITT1 1lGrn ~1f<h-t>il iii\ WWf l. 2006 ~<l>IM ~--liili 'fl f.'1>-tfc.iftia · ~ ~ t -itm .- ~ ~ · ~ '3'<ffi ,.,<-1 '11 :i. L: ( 1) f.rW1 20 <f> ;:,Q-f.m>l ( 2) ,t <JllT.s (<ll) <f> '1 ~i'11 (f f.rwr ~ vITT?J ;:;nll- · · 31 :ff,j 2007 <!i\ fl~l' f.,n\ iro<l-18 ii f<'l<NU[ <lm <ITT1 41 <t\'r " ~ (2) ~~ 3-1<J8 ~Tfsc ~ 31 ~ - 2008 ~ ~ ~ \Jittpft I" BfcflfP I~ $ ~1~41<'1 '$ ~ ~ ({W 3ll~~ll-jt11'x, ~ (<6 .3ITT. ~m) W!<Rl ~~q i!i1li<n \TIF- 1 O / I 68 / 20 0 7 / '11'!i / '1fil-'fR(f <f> ~ <f> 31 jiU G 348 if> <ll"s (3) if> L; ~ ~- ,;xi f<'l..lfll q\7 ~ w~i<1> '("l>-10 / 168 / 2001 /'11'!i /'1fil( 1t5 ). - fGajq, 1-12-2007 cnl ~ ~ XJ"'-lqJ.;i if>~ 'fl, ~ lITT1 ~<l>I~@ ~ b -c;nmt 1 l: l: l: ~ - l; ' urn'lfi'IG '$ ~1G-ll41C'1 '$ ~ ~ CTW 3TI~~ll-jfilx, . ~\ {~.3TR. ~m) ~<ffl fl~4 ' � �� !��"#�� !"#$%��&'��#��(�)!��*�(�� # +��"�(�� ,��- !�.��/!��0��0��-��0$��0��1�!0�2��3��#��! +� ,�� !"#$%4� �&'�� #��(�)!� �� 0�� 5�6� �0� �-��.� � � �� #0� � 7 �1�8�!� #�.��0(� ��!"�29��:�� $!�� ;/!�� 0��0�� 0�;�� 0�8�<=��8��0�>�.��!�� 7 ��9��5�0=4��5�� ??@ ��)��0�#��>!�2�0 0��10��A�)��0� �1�0��-B�� 0�� <��!:��(�� "� ;�(��0�*(�" �*��=C��0C)�@ ��)��!��-D!�!��"�5��$"E??� � � �� !"#$%4��0��3��1��0� ��#0�!:��*� 0.�� #�� %�$& ��&��'�(� � � � � � � � ��)��# � � � � � � �� F��!� �0� #��(�� 0� * �G�0 � @�� 0� 8�<=� �@�� 0� * �#�<�� 0�� H#� ��F��$� �"� *�(�#&� �� *�$-05"�* �� 3��1��0��-��(��#0��! +�,��-��.�!��5�!�� 29E� � �� !"#$%4��0��3��1��0� ��#0�!:��*� 0.�� #�� %�$& ��&��'�(� � � � � � � � � � ��)��# � � � � � � � � � � � � Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 1-12-2007 No. F-10/138 /2007/CT/V ( 45 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006 from the date of publication in official gazette, namely,- AMENDMENT In the said Rules,

(1) The following para shall be added after clause (b) of sub-rule (2) of rule 20. “For the year ending 31 st March, 2007 statement in form-18 and audit report under sub-section (2) of section 48 shall be furnished up to 31 st March, 2008.” By order and in the name of the Governor of Chhattisgarh, (K.R. Mishra) Joint Secretary � L: L: L: ..:.:, L: L:: L: V V 9~tl'li:; ~lltFt <11 ft>,~ cf> cf>x f<)•J:f 1:a1 Si ?llcl~ ~ cf>~-HUI ~ ~. -<I~~'< -<lllg( ~'1icf> 10-12.-2007 ~ ~-10/H3O/2007 /cffcp/~ ( 4-6 ) - t§roifl'I~ ~ ~ CTR ~- 2005 (w'"lict> 2 ~ 2005) ctr ~:!~-ql- 3 cf> 3ij<P'-ii¢ a cf> ¢le1li (2) ~ RlPt~te WcTmrfr ~ 3l"j~ tf, ~r~ ~ ~ ITTxT ~ Qfc)f&: ct 3ffl1"ffi ~ . , ... 3lj-<tift ~ 11 ct51c1'-i (2) ~ ~Pt~&;; ~ cnr ~ ~ t , 31~ :-

3T. ~-

(1) 31 1-tLifl t§(\Jlfl'I ~ cf> -<IV'll4le1 cf> rflll ~ d'm ~l~~lljfll-<, ~ ) (~.3TR. ~m) ~<ffi"~RM -<lllg-<. ~'ilcf> 10 - 12.. - 20-0t >h ~lctl ~ - 10/ 1 80/2007 /"'q"fq)/1:ITil-llffi'f cfi ~ cfi 3lj'i:U~ 348 cf> ~ (3) cf> 3ljflx 01 ~- ~ fcMrrr ctr ~ w'"lict> ~-10/ ! 80/2007 I qfq) / t:ffil ( 4-6 ), ~.-Jicf> 10 - J2-2t.Ot "cf>"T ~ ~ -<IV'll4lc1 cf> ~ ~{. ~ &RT >l¢1~1ci fcnm '1ITT'fT ~ I t§C\11 fl' I~ cf> -<lvx.141 c1 cf> rflll ~ d'm ~l~~lljfll'<, ~ ) (~.3TR. ~m) ~"?J,<ffi" ~R4<1 � �� !��"#�� !"#$� �%&�� "��'�( � �� )�'�� *��" +��*��!�) �"%�!�,��-�) ��.��-��/0��-�� (12��.��'�� -��-�) �"�3��-��4��5��" �� +�6��78 ��.��12��-�)� #( �� 9 � ) �"%�!��-��/0��-�� (12��0��-�)�'�"%�� :;��)<��( +�=�� "�"#�� )>��.>� 9��0�� ?��-0��-��-@A��"B�!��.��-0��C"�-��-��B�!�"�99��0 �:;D� � �>� �:�)�'�"%� ��C�E��-��.��5� �� "-��.B��5�!0�:�-#!D� � �� !"#$A��-��4��0��-� ��"-� <��)� -5�� "�� $�%& ��&��'�(� ��)��# � � � � � � �� B�� -�"��'�� -�) �?�- �,��-�F�3@� �,��-�) �"�3��-��G"��B��#��!�)�'�"%� �� )�#.-C!�) �� 4��0��-��.��'��"-�� +�6�� .��5� ��C� ��:;D� �� !"#$A��-��4��0��-� ��"-� <��)� -5�� "�� $�%& ��&��'�(� ��)��# � � � � � � Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 10-12-2007 No. F-10/180 /2007/CT/V ( 46 ) - In pursuance of the provisions specified in column (2) of S.No. 8 of Schedule-III of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby notifies the goods specified in column (2) of schedule below under the said entry, namely :-

SCHEDULE S.No. Name of goods

(1) (2)

(i) Coal including coke in all its forms, but excluding charcoal.

2. This notification shall come into force with effect from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (K.R. Mishra) Joint Secretary � " g rnHP I ¢ :m ff "1 q I fill~¢ cfR ~ J.f ?1 I cl ll cf@; ¢6-l!IOI ~ ~. xlll9,'< ~~™.-i i '<149,'<. R..-Jicf> 2~, 2-20-PD") W9Tcf; ~ - 10/\1,'2-/2007 /cfTcp/"QTil" ( S \ ) - ~ ~ ~llfH "cf>T ~ ~ m Tfm ~ fcn" 'c9rrf!fPI~ cllfolf~xF'B ~ ~- 1994 (451-licf> 5 ~ 1995), cf,~lll m<l cf5x ~- 1956 (s:n'-licf> 74 ~ 1956) ~ 'c9ro"'lfi'I~ ~ ITT" it -s:yrc;f cf> m- ~ cpx ~. 1976 (451-licf> 52 ~ 1976) cf> ~ cf>x~1ll"1 cl.lcJt11~£h ctr ~ ~ cpx frr£:l"RUT cf>lllcJlf%4i ~ t§<'ffifi ' lq, cJlfulfvllcf> cl'R ~' 1994 (cplTTcp 5 X11 1995), c#l tTRT 27 ctr ~ (8) cfi mcror;:rr cfi ~ cn~o-sx cflf 2007 cf> 3ffi cicf> ~ fcITTlT \Tl"AT ~ 5, ~ frrcixur ~ ITTxT ~ "CiiT ~ ~ "frTTr !.l41x-t'i cf> '34-<ia ~ ~ tl'-llllcl~ it ~ -;,ff cBT \fJT ficncfl t I cpx ~ ~ cpT ~ cf>lllcllf%ll'i cpT :J,OIGl~ cf) ™R lfl ~ ~ cf) ~ ~all, ~ ~' ~ f%cT it ~ 3l lcl~4cf> 5 fcn-~ cfillfcJlf%lll cBT ~ ~ cf) ~ f;n:rc=r x=r:m--~ ~ ~ I 3@: 'c9CT'flx-t'1¢ ~ ~ cpx ~. 200s ("451-ticn 2 x=r-=r 2005) c#l tTRT 21 ct)- B"QUffi (8) •Hi54Fdci 'c9IT~'<-t'I~ cJ1fo1fv4cn cnx ~ , 1994 (451-licn s X11 1995) cffl" tTRT 27 cB1° ~ (9) ITTxT ~ ~,R@;q'j cf)1" >flrrT it C1IB ~ ~ fixcfjlx ~ &RT ~ cZ1c1+1141 cfi "ff6ttT it '3cffi" ~ cfi ~ ~ ~ cfR ~ cf> I <lcl I ffi 4 i ~ x-t 61 ll cf> ~ cJ I fa I~ cfi cnx, cJ I fu I~ cf> cox ~ ~ fl~lllch cllfolfv4cf> cox ~ cf> "filia=f ~ "ITT, ~ 31 RfiRil( 2007 cicf> T1T ~ co°r vTTaT 5, T7T ~ ctr ~ 31 ,:,HcJ{l, 2008 ct"cP tj¢1ct1 5 I 'c9rrilfi'I<$ cf> xl""ll4lc1 cf> rfPl ~ <'fW 3ll~~lljfil( ~ -' (cfi.3TR. ~-m) =t14cffi ~ x14gx, R..-Jicf> ~I~-2.bo? ~ ~ - 10/\q,2../2007 /cffcf>/m'cT- 'qffif ct~ cf> 3ljv8~ 348 ~ ~ (3) ~ 3ljx-t'<ol it, ~ fcmrrr cB)-~ s:n'-ticf> l;[Cn- 10 / t"b2./ 2007 /qTq5 /"QTil"( SI ) ~ 2.~ '2.c 2-~; "cf>T ~ ~ xl""44lc1 cf> mfilcf>R "'<l, ~ ID"xT !,lcf>l~lci fcmTr "Gf@T 51 'c§c:tflfi'lq, cf> XI\J"ll4lc1 cf> -;:i-r=r ~ nm 311~~11jfil{ ~ )__ (cfi.3TR. ~-m) figcffi ~ �� !��"#�� !� ��"�� !�#�$��!%��&'() $*��+��,�"�� --.��/�� 0��--��#1 /)�� /��,�"�� -�2��.� 0��-�2��&''�) $*3�45�� )��6�#7��#��8��#� �/�#��,�"�� -�2��/�� 0��-�2��#�,�($9(�� )�:�� ;9��#��)� �# )� <�)� �� "��9�+�� 9��!�� =1!#�� &'() $*3� ��+�� ,�"�� --.� ��/�� 0��--��)�"�� )�>�"��#��/��"�� #��#�,�($9(��8%+?��@�9� ��#�,�(�(��+�9��=� �� (�!%�� "��9�+��/��"��#��A��#�=��!#� <�)� �<�� /�� #�� #� >��(� <�)� � �(� ��"�� #�� +�9� !)��)�=�� ()� !%B�� "��9�+��,�"��#��#� �# )��9��!��#��#�$�+� �#@��#�,�"�� +�9�� #��#� �8�#� 6��C � #�!#(��1��!(��#��!�,��!%��# )��9��!��#��#��+�9�� #��#��8�#� � �(� �� )��C*3�;9�=��B� � ,(D�&'() $*3��E�� "�9(��,�"�� /�� 0� ��)�"�� )�>�"�� !��F(�&'() $*3��+��,�"�� --.��/�� 0� �--��)� "�� )� >�"�� -�� A�� / '(� ��G(��#�� #� �/��#$� �#�� 8�(#� !�� ( 0�A��/'�#��:�� )��#� �C�"��#��>G(�,�"�� #��#�,�($9(��# )��/'�#�� "��9�+��9��!��=�#� !��,��G(��+��+��,�"��)�� !��+��,�"��)��#� �6��8��C(�!�#��=�#�H�� IC�� (��+�9� !)�� )�=�()�!%��+�9�� #��)�,��"��H��= ��)�� (� C*3�()�!%B� � ��&'() $*3��#��8��#� �� #�(5��,� #�� $�%& ��& ��'�( ��)� ��# � � �� <��(��#� ��"�� #� , �J&# � H.��#� K�+?� �H��#�, � �+��#��; � ��<��$��)�,�"� �� ,�$/#=)� , �� 8� �#� �/��"�� #�� ( 0� A�� /��(��=�(��!%B� �� &'() $*3��#��8��#� �� #�(5��,� #�� $�%& ��& ��'�( ��)� ��# -- Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 28-12-2007 No. F-10/182/2007/CT/V ( 51 ) – Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2007 under the provisions of subsection (8) of section 27 of the Chhattisgarj Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time limit prescribed for the completion of such proceedings be extended. Now, therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhatttisgarh Value Added Tax Act, 2005 (No. 2 of 2005) read with sub-section (9) of section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government, hereby, extends upto 31 st January, 2008, the period of completion of every such assessment proceedings under the said Acts in respect of every dealer pending before the Assistant Commissioner of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers which is not completed by the 31 st December, 2007. By order and in the name of the Governor of Chhattisgarh, (K.R. Misra) Joint Secretary� � Subject-Chhattisgarh Value Added Tax Adhisuchna No. 03-19.01.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 05-24.02.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 07-30.03.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 09-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 10-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 11-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 13-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 14-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 15-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 16-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 20-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 21-02.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 27-24.04.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 29-03.05.2007 Government of Chhattisgarh NOTIFICATION Subject-Chhattisgarh Value Added Tax Adhisuchna No. 30-21.05.2007 Raipur, Dated 21/05/2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 31-21.05.2007 Raipur, Dated 21/05/2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 33-24.05.2007 Raipur, Dated 24-05-2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 35-06.06.2007 Raipur, Dated 06/06/2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 37-06.08.2007 Raipur, Dated 06/08/2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 38-22.08.2007 Raipur, Dated 22-08-2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 40-24.08.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 42-15.10.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-01.12.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 46-10.12.2007 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 51-28.12.2007

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2007)

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