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Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2010)

State Notification of Chhattisgarh · 200554,533 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Chhattisgarh
MinistryState Government
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 18-02-2010 Øekad ,Q&10@41@2009@okd@ikap ¼ 20 ½ & NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT;

ljdkj }kjk tkjh vf/klwpuk dzekad ,Q&10&41@2009@okd@ikap ¼45½ fnukad 26-12-2009 dh fgUnh izfr ds laca/k esa fuEukuqlkj 'kqf) i= tkjh fd;k tkrk gS%& 'kqf)i= ¼,d½ mDRk vf/klwpuk ds iafDr dzekad 3 esa 'kCnksa ,oa vadks **vf/klwpuk dzekad ,Q&10&33@2007@okd@ikap ¼24½ fnukad 02-04-2007 esa** dk yksi fd;k tk;A ¼nks½ mDRk vf/klwpuk ds vuqdzekad ¼,d½ esa vad **2008** ds LFkku ij vad **2006** izfrLFkkfir fd;k tk;A 2- ;g la'kks/ku 1 tuojh] 2010 ls izHkko'khy ekuk tk,xkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo jk;iqj] fnukad Øekad ,Q&10@ 41 @2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 41@2009@okd@ikap¼ 20 ½] fnukad 18-02-2010 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 18-02-2010 No. F-10/ 41 /2009/CT/V ( 20 ) – The following corrigendum is being issued in respect of Hindi version of Notification No. F-10/41/2009/CT/V (45) dated 26-12- 2009, issued by the State Government in exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005):- CORRIGENDUM

(i) In the third line of said notification the words and figures "vf/klwpuk dzekad ,Q&10&33@2007@okd@ikap ¼24½ fnukad 02-04-2007 esa” shall be omitted.

(ii) In S.No. (i) of said notification the figure "2008" the figure "2006" shall be substituted.

2. This amendment shall be effect from 1st January, 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary 'c.9 ctrHl ' I ~ :/ II xF'I qlfillfGll c/5 c!R fcM"rT '1-::l I C14 ~ c/5C"ll l01 ~ -i,cr,=r, xl4 9,x ~'ftiFII ~ ,;2-( / t~'1 {"Pc• IC· ~. IG'lltf' ~ ~-10/ <':.Z./2010/q[C!;/$( ( 26) - Um~lfl'I~ ~~ell<~.

2005 ~ 2 'i1"( 2005) ~ 'clNT 15-~ &RT ~ ~lfcl'ali1 <Pl ~ if ~ ~. ~ fl'<qjl'< ,l'flG: &RT. R-1iq5 01.04_2010 c#t ~,q~\\c1c11 'fl Pi1-r1Fc:iftlc1 mnwr ~ ~:- ~ f.!19fc:lftlc1 ~3TT 1l ~ z#t cr>IC"ll<I~ ~ ~ arq; "2010" ~ ~ 'C!x 3l<I> "2011" mffi'-e:mtm ~ -;::;fl<!:-

3l.'P. ~, ,-i ,J..'-1 ,I cpllTcp

(1) (2)

1. ~-10/28/2006/clT<fi/$! ( 16)

2. ~-10/24/2006/clT<fi/$! ( 29)

3. ~-10/64/2006/clT<fi/$! ( 56)

4. ~-10/27 /2008/clT<fi/$! ( 19)

5. ~-10/33/2008/clT<fi/$! ( 27)

6. ~-10/49/2008/c!T<fi/$! ( 38)

7. ~-10/64/2008/clT<fi/$! ( 53)

8. ~-10/03/2009/cTicP/$! (OB)

9. ~-10/1 5 /2009/c!T<fi/$! ( 25)

10. · ~-10/ 15/2009/clT<fi/$! ( 26) ~

(3)

30.03.2006 I 12.04.2006 I 14.06.2006

28.03.2008

31.03.2008

25.06.2008

27.09.2008

27.01.2009

27.05.2009

27.05.2009 't9@fl11G cf> '<l"l.lQIC"I $ -!T'1 ~ Ci~ dll~~lljfll'<, (/;;--s_ (qfi:i$. mi) '3"Q'fflq ' ~. R-11cn pf-(c,:,{'iJ.-clc ~ ~-10 /~a/ 2010 /clTcfi /$1- 'lTI«i er; ~ ~ ai1m< 348 er; ~ (3) <t;

~jfi'<DI if,~ fcriwr ~ ~ ~ ~-10/ c'Z /2010/clTcfi/$! (?e.:: ), ~ 2f./<Ysj2010 <ITT ~ 3l:!cfTG '<I\Tl.l4IC'1 Cf; ~ ~. ~ &RT ~cnl~la ~ '1flmtl 't9m"i+l'ld. $ '<l;:,;qQIC"I (f; ~ -i!

cll!TT al I ~ ~ 11 jfl I '<.

/ d {' j / (qfi:i$. mi) '3"Q' fflq Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTJFICATION Raipur, Dated ? t., / ,.: ,.,,, I ~c ID No. F-10/ 22 '20 I 0/CT/V ( 2 ~ ) - In exercise of the powers conferred by secuon 15-B ofthe Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby makes the following amendment with effect from 01-04-2010:- AL'VIENDME:\'T In the following notifications for the figure "20 I 0" related to period of the notification, the figure "2011" shall be substituted:- S.No. Notification No. Date

(2) (3) ..-~--·

(1) l. F-10/28/2006/CT/V ( 16)

2. F-10/24/2006/CT/V ( 29)

3. ~ F-10/64/2006/CT/V ( 56)

4. F-10/27/2008/CT/V ( 19)

5. F-10/33/2008/CT/V ( 27 )

6. F-10/49/2008/CT/V ( 38)

7. F-10/64/2008/CT/V ( 53 )

8. I F-10/03/2009/CT/V ( 08)

9. F-10/15/2009/CT/V ( 25 ) I l 0. F-10/15/2009/CT/V ( 26) 30-03-2006 12-04-2006 14-06-2006 28-03-2008 31 -03-2008 25-06-2008 27-09-2008 I 27-01-2009 27-05-2009 27-05-2009 By order and in the name of the Governor of Chhattisgarh, /.1 i ! r: ---- (V.K. Rai) Deputy Secretary 'cProlfl'lq, ~llfF'I cl I fa I fGxl cf5 <ITT fcl'iWT "I '5l I <1 ll GI\£ cl'iC"l!IOI ~ -qq;:[, '<Ill~'< ~§_tljJ ~. R'ii0 2 r:, /o 5 /2.o Io s'f>l-jjcfj ~-10/ 2L\ /2010/cf1<P/tf"Rf ( ;~s; ) - ~~~cm%~ m ~ t fcl5 Vrn"ifPld ~ ~ CM ~. 2005 (c15l-licb 2 ~ 2005), J;..;11.1 fcrcITTI <ITT ~, 1956 (s'Pl-licb 74 ~ 1956) 10i 'cPfu7'<➔ 1 1</, ~ ITT '9 1'I@ J; mm 'CR <ITT ~Pi1.1l-1. 1976 (4il-li¢ 52 ~ 1976) -J; 3@lTT[ cfi'<Gl<ll cl1cl'<~l$lfi ~ ~ "fflfr <ITT f.mRUr c/lll1cllIBl.li ftr-t 'cPctZifPld ~ 'ficnm1 CM ~' 2005 (<Pl-Ii¢ 2 ~ 2005) ctr tITT1 21 ctr ~ (7) "cfi ~ "cfi 3@T@ 0c='lo;g'< cfit 2009 "cfi 3IB dCP i:rof ~ urr-=IT f.r<m t_ <ITT f1tITTUT ~ &RT f<pij \ill W "fflfr ~ PllH1'i "cfi '34'<ict 'lfr f.11:m '<i9<11cl(q "9 i:rof ~ ctr \j'fl ~ ~ I <ITT frrffl 31fui:b1R;q'j cm- ~ <1514cllffilll <o'r '.],Oic.'lti -J; 3mm 'CR i:rof ffl -J;

~ "f[W[ ~ ~ ~ ~ # <rg 3llcl~l.1c6 t fcl5 ~ cf>l<fo11%lil q)'r i:rof ffl "cfi ~ f.r<@ "fl""l<l-~ ~ ~ I 3@: 'cProlfPld ~~<ITT~, 2005 (<Pl-lic6 2 ~ 2005) ctr tITT1 21 ctr ~ (a) &R1 ~ ~lfcR-11.17 '<rn" J:f<Wf ~ ~ ~ ~ '<1'<c/JI'< ~ &R1 ~ &lcl'<il4'i "cfi 'fm~ ~ \jCffi ~ cfi 3@lTTf ~ ~ <ITT ~ 014 q I~ 1.1 i vIT {i 6 I ll c/J 3ITTJcffi q I fu I full i:fi <ITT, q I fo I full c/J <ITT ~ izq' '<i 81 ll cf> q1fo1Rr1.1cb <ITT ~ "cfi "fria'f ~ m, vIT 31 i:rl"'4, 2010 (!cl) i:rof ~ ctr v=rra1 t 11°T ffl ctr ~ 31 ~. 2010 <'!cP ~ t I VCT1Hi11q, cfi xlG'441<'1 cfi "fTl1 ~ "<112TT ~l~~lljfll{ p-!_ (cift:<t.mi") '31T ~ ~, R'ii<o 2. <;,/b3/4.o10 'wlicf> '1'45-1 o / 2.2-\ / 2010 / qfq) / tf"Rf-m«I "cfi '<'ifcltlR cfi ~ jtBi G 348 cB ~

(3) "cfi ~jfl'i!OI ~' ~ ~ ctr ~I .i:li'iii:fi '1'Q5-10 / ~ 'i / 2010 /cf1<P /tf"Rf ( 2.~) R'iicb 2b/c)s/2010 cm ~ ~ '<1..,.441<"1 -J; m1mlTT'< ~, ~ &RT l-l<t>l~lc'I ~ vfTITT ~ I VrolfPld cfi '<l..,.441<'1 cB "fTl1 ~ ni2TT ~l~~llj'<il{ tJ;;.-;_ (<ift:<t.mi) '31T "flfmi Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 2. C /43 (2ll l tJ No. F-10/ 2L., /2010/CTN ( 2..i )- Whereas, the State Goven1ment is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the Central Sales Tax Act, 1956 (Ko. 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 2009 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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 is 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) the State Government, hereby, extends up to 3 I st May, 2010, 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 3151 March, 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K.Ra i) Deputy Secretary " UrnltJllq, }(lltFl cflfillf¾c6 cR' ~ Si ?I I c1 <1 Gl\3, c6("lllo1 fu"6 '+fcA, x1<1gx 31"~ 'W-1 '1 1 ~- ~;:iict, 2(,/os/20/0 ~ "C;CP-1 O / 2. b / 201 O / qfcp / i:rR'f ( 2..9 ) - vctfJ fl' Id ~ "ffqm <ITT ~.

2005 (w=ricp 2 "fPl. 2005) <l5T ~ 15-'51 &RT ~ ~1fcln1.1'i <ITT ffl" ij 19"@ ~- ~ fl-<C()i'< ~ &RT. -fRr GI ~ ~ CB" <ITTW! (2) ii Rlf.i~cc T-fR'! * q-.f <ITT <ITTW! (3) Ti Fclf.i~tSc: ~ c!cn ~'1icf> 01.04.2010 ~ 31.03.2011 cicl? <l5T ~ cfi ~ '3'Cffi ~ <Ti 3M'r,=r <ITT cfi 1fIBR 'fl ~ ~ ~ t:-

(1) (2)

4.

~4)

(3) 3imi: ~ Wl'i'R s l,lfaw., ITT ~ 1 Vmlfl•I~ cfi -<l'-"ll41c'I <Ti "ff1'! ~ '\'!'ITT '>ll<~lljfll-<.

)-;}- ( I - (qft.<fi. WT) '3'-q'~ ~- ~.:iicb 21,/t13/2.o!o ~ -c;q;-10 / 2.(; / 201 o /qfcp /1:fR'f-'lfffil m ~ <fi '>ljWc\ 348 m ~ (3) m ~j,tHUi ii. ~ fcrwT <l5T ~ ~ "C;CP-10/ Zf./2010/Cffcl)/i:rR'f( 2~ ).

ITTi'cb u/03/2.(JID <PT 3r.hfr ~ xlG'l.l41c'I <Ti~ 'fl, ~ 'ITTx) \.lcblfoct fcl>m vITTiT t I Vm"lfl •Id cfi '<1"'1.1416' m "fJ1'! ~ '\'!'ITT ~•<~lljfll-<, / 4 ( / --- (~:ct. wr) 'i;l'll~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 2 (, / () s/2o / D 1\)o. F-10 2.r.. '2010/CTf\1 ( Z-3 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), 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) for the period from 01-04-2010 to 31-03-201 I:- S.No. I (I)

1.

2.

3.

4.

SCHEDULE Class of 12.oods

(2) Kerosene wig (Batti) and Kerosene stove Fried grams and Parched grams Camphor Cooked Food Extent of Exemption

(3) Whole of tax Whole of tax Whole of tax Partly so as to reduce the rate of tax to 5 percent.

By order and in the name of the Governor of Cbhattisgarh, ./;;-( It • (V.K. Rai) Deputy Secretary 'tfrcl1 'tl, I~ ffl'tl'J q I f1I I ft:44> <ITT' fcriwr '1'511<'111 ~ cf> 6'41 u I ~ 'l'lCFI, \! 111 gx ~'fti-J'il ~. ~ 2..t(t:>?:./20/0 w'lfcn ~-10/26/2010/qJcjj/1:!T<l (~) - ~a='rn;,,.,,1'11~,,=<t, ~ mfiln <iR ~- 2005 (w<rt'q;

2 ~ 2005) <tf mxT 15-<lr &RT !Rm ~lf4tiq'j cpl i:r<IT7l ii <1Tc! ~ '1'1ll ~ ~ &RT ~ cf!

rrt ~ * mi=r (2) ~ FclPIFc:te 'fR'I cpl mi=r (3) ii ~ -mi:rr ocJ; mi=r (4) it ~ 7n) f.!r.lwr ~ 'f'oT ~ 3fJA ~ 01.04.2010 'fl 31.03.2011 ocJ; <tf c/ilc:'llq~ ~ fRil <iR ~ 'j'TffR 'ff ~ iRFI qffi'\T t: - 1 ( 1)

(2) ~ 'lt:lg'<ii<ll ~~ q;'1ch11CfH ~ 9ffi7'1111$ ~ . '<6'I ~ * ~ ~ &jq,/jjilj gm~~ ffl)Cf ii ~ ~ ~ cf; ~ 9ffiH-l'lcl Qlq<lgfflc/i f.!r'T'! cpl f<l;m vl'T<l i (<liflilfttlc/i CIR ~ <tf ~ q;ljjq; ....................... ~ ................... ) (~ <Pl '11'1) .. ......... ........... ...... ... .. . .. . ... . . . .. ... . . .... ... . ... . .. .. <Pl ~ ('11'1 q 'Cl<:/~) ...................................................... ...... lfffi ................................................ ........ ..... ........................... ~ ~ c/i'fflT ~ fcl, f.!l9~ftict 'fR'I ~ &RI 9ffi7'11'1$ ~ ~ 'c/i< ~ ~ <l6<f .................. .

........... . . ~ cpqtcp ~ (UJq '1114'1 <Pl '11'1 cf lfffi) ............................... .... .... 'ff qi<; f$m 11<ll ~ I ;!f <16 ~ ~ <!>«iT ~ f<l; '3<fct' 'fR'I q;r q,q arn'1+1'1$ ~ tJ\ ~11'11$11.1 fclm&1q'j ii ~ ~ fR"i) ~ I

(1) (2) (3) 4) (5) <¥! $i'ffi (aicITT ii) ~ . .. ..................... ('W'TT tl) '(ii'!!'!) .......................................................... ~ I ~ ..................... ..

~ ...................... ..

\frtfl '11 'I <t, <fi x lv'tl Qlc:'I ct; '1f"f ~ nm 3ll~~lljfllx, ;;i-_!_ ~·*·~) '3tr~ --2- il\"IITiff ~-10/ 2.6 /2010/cffq;/'CTT<l-~ Cf; =#[49 '1 Cf; 3;~ 348 '/fi ~ (3) ct;~ 'l. ~ fcl'iwr cC! ~ ~ 1?'l>-10/?...b/2010/ qfa;/'CTT<l (~:s'{:,) ~ 2(,./eit-/10 l!iT ~ 3fj<lfc; ~l""-141<1 '15 ~ "ft, ~ &1'<1 !lcnl~la f<l>m iJ!@l t I &rn'IWl<t, Cf; ~IG<l4l<1 '/fi ";{1"1 'fl om ~l~~lljfll<.

I .

Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bbawan, RAIPUR NOTIFICATION Raipur, Dated 2t-(o3(2olD No. F-10, Et- 1201 0!CT/\' ( 3D) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Ta-., Act, 2005 (No. 2 of 2005), 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) for the period from 01-04-2010 to 31-03-2011, subject to the restrictions and condition specified in colum11 (4):-

SCHEDULE S.No. Class of goods l Extent of Restriction ai1d conditions subject to which exemotion exemotion is <rranted -()) (2) (31 (4) {I) Printed photographs Whole of When sold by a dealer registered under the oflndian great man tax u/s 8 Chhattisgarh Value Added Tax Act to the I Chhattigarh Pathya Pustak Nigam against the certificate in the annended Form.

APPEJ\'DJX (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 sale of the Govt School of Chhattigarh State.

Particulars of Goods nurchascd Particulars of purchase order/Bill/ Description of Quantity Value in Rs.

Invoice/Cash-memo/ Challan goods purchased No. Date

(1) (2) (3) (4) (5) I 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, ' .r 1/• - (V.K. Rai) Depu~· Secretary actfttt 4 I <t, ~lltt 'i qlftll~cf> ~ ~'J.il4l 'f~IC"lll G@, q-;~101 ~ ~. '(!lf!'J'( ~¥'11 '"<Ill~'"<, R1icb ?;ojo,"6j2._r1Jo wJ..Jich ~.:...10/ ~ /2010/clTcP/-qtq ( 3.3 ) - 8>,dh➔ Jl<t, ~ ~ cfJx ~, 2005 (wJ.Jicb 2 ~ 2005) cbl' tITTT 1s-~ m ~ ~,Rradi cBT "ITTTT1T lf ~ ~, ~ ~➔xcbl{ ~ mxT, R1i¢ 01.04.2010 ctr w-11c:J~D&rn1 ~ · f~P=1f2.Jftla ~~t:- fi~tlt!'l f°1k-Jf2.Jftla ~ lf ~ ctr cf>lc11c:J~ ~ ~ ~ "2010" cfi x~ 1lx ,3lcp 30.06.2010 ~ ~ ~:-

3l.'P.

(1)

1.

~ cpJ..jjcp ~;:,jcp

(2) (3) ~-1 o I 62 I 200a /clTcP /-qtq ( s2 ) 12.09.2008 8>rn"m J, ¢ cfi -<, "ll 41 c1 cfi ~ ~ TIQTT ~l~~lljfllx, ~· v (°qft:'5. xm) ~~ 6/C ~~, R1icf> 1,0/0.3 /2.DI 0 ~ ~-10/ 28 /2010/clTcP /-qi":q-1=1Rcf cfi ~ cfi 31ji.t§~ 348 cfi ~

(3) cfi ~jflx0 , lf, ~ fcrwT ctr~ wJ..Ji¢ ~-10/ 2..<3 /2010/cJTcp/lITTT ( :?.i3 ), R1icf5 ~o/(53;./2010 q)'T ~ ~ x1~q1c1 * ~ ~. ~ mr l.lcf51~1d fcITT1r \T[ffil t I 8> ctfl fJJ I it, cfi x I "ll 41 C'1 cfi -;,r:J" x1" Tim 3-il~~lljfllx, (/<f !') (qft.~- Wl) ~~ (:)/C..

Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated ()Jcf)9_) /uilO No. F-10/ 2-'6 12010/CTN ( 33 ) - 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 with effect from 01-04-2 0 1 0: - AMENDMENT In the following notification for the figure "201 0" related to period of the notification, the figure 30.06.2010 shall be substituted:- S.No. Notification No.

(1) (2)

1. F-10/62/2008/CTN ( 52) Date

(3) 12-09-2008 By order and in the name of the Governor of Chhattisgarh, {/~ (V.K. Rai) Deputy Secretary 8 ctfl t-lJ I <t, ~ 11 tFf q l fu l~cfj cf)x ~ 'f::illC"fll ~ cf56-l!IDI ~ '+fcFf, -<Ill:!'< ~®~' >!?~let) ~-10/ LS /2003/cJTc!?/qfq ( J./2-) - vm"lxiJl<t> ~ mfm=r ~ ~. 2005 (cfi'-licb 2 ~ 2005) q,'t t1RT 15-~ m ~ ~,fcR-1;q'f ~~if C1IB s1Z ~ ~llfFl ws: m PP-•-Jljx-llx ~ ~ t:- (~) ~ cfi'-licb ~ - 10/33/2008/cfTcf5/qfq ( 27 ) ~1icf5 31.03.2008 ~ 3-ljf[-ql if aljcfi'-licb 10 ~ ~ qfcl~ cpl m1l fcom ~ I (<TT) ~ ¢'-lim ~-10/15/2009/cfTcf5/tffir ( 25 ) ~1 icb 27.05.2009 c#r 3ljx-[-q"I if oljcb'-licb 3 ~ ~ !.!fclf?c cpl m1l fcom ~ I

2. ~ ~ \Jlffl ~1icb ~ w-ilc:J;!~c1 irfi I 9c"c1"'JxiJiq, cfi '<!!1Jllq1c1 cfi -;,r=, ~ c'fm 3-11 ~!;t i lj\/.-1 I ( r , d- ---\ --(~tcf3. ~) ~~ '<!Ill~'<!, ~.--J icb ,.,:z<c, /i-s J~x,, Lt> w'-licb ~-10/ r_s /20O3/qfq') /"CJT'cf- ~ cfi ~ cfi olj'68i~ 348 ct ~

(3) cfi 3-ljft'l!01 if, ~ TT11-lTTf cBI' ~ w'-licf5 ~-10/ ,s /200.':1/cfTcf5/-qT=q ( J-1:i.--) ~.-Jicb ,j(B/os/;,c,tD cnT ~ ~ 'l!l1J<.Jq1c1 cfi ~ "TT. ~ m !.lcfilf"Q1a fcnm \J1'TTTT t; I 9ro"m' I ct, cfi 'I! I \Yll 41 c1 cfi -;,r=, "TT c=rm oll~~lljxW<, [)--_(,' V Government of Chhattisga:rh CommerciaJ Tax Department Mantralaya Dau Kalyan. Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated ~ti /cc;-/:;, 0 ~o No. F-10/ l.5 /200j/CTN ( q2-)- 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:- AMENDMENT

(i) In Schedule to the notification No. F-10/33/2008/CTN (27) dated 31-03-2008, the related entry of S.No. IO shall be omitted.

(ii) In Schedule to the notification No. F-10/15/2009/CT/V (25) dated 27-05-2009, the related entry of S.No. 3 shall be omitted.

2. This notification shall take effect from the date of issue.

By order and in the name of the Governor of Chhattisgarh, -~-t,· l/--7 ~ (V.K. Rai) Deputy Secretary \J c'al ti J I ¢ ~ II fl .-J qlfat~cf> "cf>x ~WT '-1311&1.Q G@) cf>~IOI mg~, 'l!lll~'< ~ftrf--11 w~lct> ~ - 10/0_9 /2009/cffcp/1ITTf ( >i:J ) - V>m"'l~illct, ~ ~ cR" ~, 2005 (cbJ-Jicb 2 Xi1 200s) c#I- t1Rf 21 c#I-~ (s) +igqfaa vrr1"1-t➔ i1q;

c1 1fu1Rr<.1cb cR" ~, 1994 (¢1-Jicb 5 ~ 1995) c#l- tTRT 27 c#l" ~ (9) m ~ ~1f2Rp:i'i "cf5l" ~ ~ cTTcr ~ ~ fHcbl'<t ~ m R,f)qR, ~ r-BR<-1< '<t1<.1i1q; cfi "ff6ft:l" ~ V>rnl'<!ill<1, "{~ ITT ~ +flC1 cfi ~ ~ ~ ~. 1975 (ct5liicb 52 ~ 1976) cf) ~ ~ ~ ~ cfR irftfRUT cbl<-Tcllffilli, \iTI" 31 R-t➔ ~'<t. 2009 (lCp 1r1f ~ ~ vITT1f t ~ ~ c#I- 3rcrm 31 ~, 2010 cfq?

~ -g I vrr1"1-t➔ i1q; cfi -ll'vl!Ylc-1 ct~ f-1- cfqf '3-11 ~~I I jf1 Ix, .,--;;- --{' - J- . -- (qft:ct. xm) ~~ :m 1-J i cb ~-1 o / 3 __ .3/ 2 009 / cfTcp / 1ITTT- 'JfRcf cfi ~ cfi '3-1 :1,m ~ 348 cfi ~

(3) cfi '3-lj'<!i'(01 ~. ~ fclwT ctr ~ w~icb ~-10 / 5.3 / 2009 /qjq'j /-q-tq (H.5) R.:iicb 2r,~/c, 5/.?-c•lu "cf5T ~ 3TjclR ~I\J"l14lc1 cfi ~ fl-, ~ &RT ~cbl~l<i ~ ufRTT -g I 8i rn"m JI q, ct '<! I \J"ll 41 c1 cfi ~ xf cfm '3-ll~~lljf11'<!, r:1-- -i- - Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kaiyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 2.. y. / l ·,.S / 7 c,i c, No. F-10/...33/2009/CTN ( Jt:J )- In exercise of the powers conferred by sub­ section (8) of section 21 of the Chhattisgarh 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 May, 2010, the period of completion of every such assessment proceedings pending under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), in respect of Tirupati Road Carrier, Raigarh which is not completed by the 31 st December~ 2009.

By order and in the name of the Governor of Chhattisgarh, (/''>-5- - (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 31-05-2010 Øekad ,Q&10@31@2010@okd@ikap ¼ 44 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku ¼1½ fu;e 20 ds mifu;e ¼2½ ds [k.M ¼d½ ds varxZr fofgr iz:Ik&17 ds vuqdzekad 4 ds LFkku ij fuEukuqlkj vuqdzekad 4 izfrLFkkfir fd;k tk;&

4. dj ;ksX; foØ; jkf'k - Ø0 dj ;ksX; foØ; jkf'k dj dh nj dj dh jkf'k 1 1 % 2 2 % 3 4 % 4 5 % 5 14 % 6 25 % ;ksx % ¼2½ fu;e 20 ds mifu;e ¼2½ ds [k.M ¼d½ ds varxZr fofgr iz:Ik&17 ds vuqdzekad 10 ds LFkku ij fuEukuqlkj vuqdzekad 10 izfrLFkkfir fd;k tk;&

10. vkxr dj dh x.kuk & LdU/k ij ¼/kkjk 73@ /kkjk 13¼1½½ iwathxr eky ij iwathxr eky dks NksM+dj 'ks"k eky ij ;ksx ¼d½ foxr frekgh@o"kZ ls yk;k x;k 'ks"k vkxr dj- ¼[k½ frekgh eas Ø; fd, x, eky ij¼Ø; chtdksa esa i`Fkd ls n'kkZbZ xbZ dj jkf'k ij½ %& ¼,d½ 1% nj ls ¼nks½ 2% nj ls ¼rhu½ 4% nj ls ¼pkj½ 5% nj ls @@2@@ ¼ikap½ 10% nj ls ¼N%½ 14% nj ls ;ksx % dqy ;ksx ¼d+[k½ % ¼3½ fu;e 20 ds mifu;e ¼2½ ds [k.M ¼[k½ ds varxZr fofgr iz:Ik&18 ds vuqdzekad 4 ds LFkku ij fuEukuqlkj vuqdzekad 4 izfrLFkkfir fd;k tk;&

4. dj;ksX; foØ; jkf'k - Ø0 dj;ksX; foØ; jkf'k dj dh nj dj dh jkf'k 1 1 % 2 2 % 3 4 % 4 5 % 5 14 % 6 25 % ;ksx % ¼4½ fu;e 20 ds mifu;e ¼2½ ds [k.M ¼[k½ ds varxZr fofgr iz:Ik&18 ds vuqdzekad 10 ds LFkku ij fuEukuqlkj vuqdzekad 10 izfrLFkkfir fd;k tk;&

10. vkxr dj dh x.kuk & LdU/k ij ¼/kkjk 73@/kkjk 13¼1½½ iwathxr eky ij iwathxr eky dks NksM+dj 'ks"k eky ij ;ksx ¼d½ xr o"kZ ls yk;k x;k 'ks"k vkxr dj- ¼[k½ o"kZ eas Ø; fd, x, eky ij ¼Ø; chtdksa esa i`Fkd ls n'kkZbZ xbZ dj jkf'k ij½%& ¼,d½ 1% nj ls ¼nks½ 2% nj ls ¼rhu½ 4% nj ls ¼pkj½ 5% nj ls ¼ikap½ 10% nj ls ¼N%½ 14% nj ls ;ksx % dqy ;ksx ¼d+[k½ % @@3@@ ¼5½ fu;e 32 ds mifu;e ¼1½ ds varxZr fofgr iz:Ik&30 ds vuqdzekad 4 ds LFkku ij fuEukuqlkj vuqdzekad 4 izfrLFkkfir fd;k tk;& 4& dj ;ksX; fodz; jkf'k & nj vuqlkj foHkktu%& dzekad dj dh nj dj;ksX; fodz; jkf'k dj dh jkf'k 1 1% 2 4% 3 5% 4 14% 5 25% ;ksx % 2- ;g la'kks/ku jkti= esa izdk'ku fnukad ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 31-05-2010 Øekad ,Q&10@ 31 @2010@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 31@2010@okd@ikap ¼ 44 ½] fnukad 31-05-2010 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 31-05-2010 No. F-10/ 31 /2010/CT/V ( 44 ) - 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 Chhattisagrh Value Added Tax Rules, 2006, namely,- AMENDMENT

(1) For the S.No. 4 of FORM-17 prescribed under clause (a) of sub-rule (2) of rule 20, the following S.No. 4 shall be substituted:-

4. Taxable Turnover - S.No. Taxable Turnover Rate of Tax Tax Amount 1 1 % 2 2 % 3 4% 4 5 % 5 14 % 6 25 % Total %

(2) For the S.No. 10 of FORM-17 prescribed under clause (a) of sub-rule (2) of rule 20, the following S.No. 10 shall be substituted:-

10. Computation of input tax rebate& On stock u/s 73 / u/s 13(1) On Capital goods On goods other than capital goods Total ¼a½ Balance input tax rebate brought forward from Last quarter/year ¼b½ On goods purchased within the quarter (On tax amount shown separately in purchase bills)- (i½ @ 1% -- (ii½ @ 2% -- (iii½ @ 4% -- I I //2//

(iv) @ 5% (v½ @ 10% -- (vi½ @ 14% -- Total % Gross Total (a+b½ %

(3) For the S.No. 4 of FORM-18 prescribed under clause (b) of sub-rule (2) of rule 20, the following S.No. 4 shall be substituted:-

4. Taxable Turnover - S.No. Taxable Turnover Rate of Tax Tax Amount 1 1 % 2 2 % 3 4% 4 5 % 5 14 % 6 25 % Total %

(4) For the S.No. 10 of FORM-18 prescribed under clause (b) of sub-rule (2) of rule 20, the following S.No. 10 shall be substituted:-

10. Computation of input tax rebate& On stock u/s 73 / u/s 13(1) On Capital goods On goods other than capital goods Total ¼a½ Balance input tax rebate brought forward from the last year ¼b½ On goods purchased within year (On tax amount shown separately in purchase bills)- (i½ @ 1% -- (ii½ @ 2% -- (iii½ @ 4% -- (iv½ @ 5% -- (v½ @ 10% -- (vi½ @ 14% -- Total % Gross Total ¼a+b½ % I I //3//

(5) For the S.No. 4 FORM-30 prescribed under sub-rule (1) of rule 32, the following S.No. 4 shall be substituted:- 4- Taxable turnover – Rate wise breakup – S.No. Rate of Tax Determined Taxable Turnover Tax Amount 1 1% 2 4% 3 5% 4 14% 5 25% Total :

2. This amendment shall come into force from the date of publication in official gazette.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 31-05-2010 Øekad ,Q&10@24 @2010@okd@ikap ¼ 45 ½ & pwafd jkT; 'kklu dk ;g lek/kku gks x;k gS fd NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½] dsUnzh; fodz; dj vf/kfu;e] 1956 ¼Øekad 74 lu~ 1956½ ,oa NRRkhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dzekad 52 lu~ 1976½ ds varxZr djnk;h O;olkbZ;ksa dh ,slh lHkh dj fu/kkZj.k dk;Zokfg;ka ftUgsa NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼7½ ds izko/kkuksa ds varxZr dyS.Mj o"kZ 2009 ds var rd iw.kZ fd;k tkuk fu;r gS] dj fu/kkZj.k izkf/kdkfj;ksa }kjk fd;s tk jgs lHkh laHko iz;klksa ds mijkar Hkh fu;r le;kof/k esa iw.kZ ugha dh tk ldrh gSA dj fu/kkZj.k vf/kdkfj;ksa dks ,slh dk;Zokfg;ksa dks xq.knks"k ds vk/kkj ij iw.kZ djus ds fy;s l{ke cukus gsrq] U;k; fgr esa ;g vko';d gS fd ,slh dk;Zokfg;ksa dks iw.kZ djus ds fy;s fu;r le;&lhek c<+kbZ tk,A vr% NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼8½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk izR;sd O;olk;h ds laca/k esa mDr vf/kfu;eksa ds varxZr ,slh izR;sd dj fu/kkZj.k dk;Zokfg;ka tks lgk;d vk;qDr okf.kfT;d dj] okf.kfT;d dj vf/kdkjh ,oa lgk;d okf.kfT;d dj vf/kdkjh ds le{k yafcr gks] tks 31 ebZ] 2010 rd iw.kZ ugha dh tkrh gS] iw.kZ djus dh vof/k 30 twu] 2010 rd c<+krh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 31-05-2010 Øekad ,Q&10@24 @2010@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@24@2010@okd@ikap ¼45½ fnukad 31-05-2010 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 31-05-2010 No. F-10/ 24 /2010/CT/V ( 45 ) – Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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 2009 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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 is 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) the State Government, hereby, extends up to 30th June, 2010, 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 31st May, 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary £§ffi)f1JI¢ ~llfl1 q1fu1fu-~q5 'PX fcM"rr ft -541 c1 ll G@) cf>~l0 1 ~ '+fcFf, '<Ill~'< ~¥11 ~. R-1icf; lL/0£/2.0/0 ~ ~-10/3-=?/2009/cflcn/qrq ( ~~ ) - 'i:Pro'h-Pl<t, ~ ~ ~ ~- 2005 (~ 2 x-f't 2005) ct,- tl'ffi 15--m fli::qf<la 'cP@fl•lep c11fu1M¢ ~ ~- 1994 (~ 5 x-f't 1995) cB1" tTffi 17 ~ ~ ~lfcrci<TI cpl" '34<-fPI it ~ ~. ~ "1Nc/?lx ~ G"RT, ~ fcrTT7T ct,-~ ~ ~-3-10-2000- ~-tfRl (11) R1ict>

21.01.2000 it '111ft R-1icf; 21 \J"l'"icl~, 2000 \9" Pik-lljfllx ~ ~ E:- -~ ~ ~ cB1" 3-ljfL"t!"I it 3-lj¢½ic/? 9 cfi ~ ~ (3) it cJctl-jH ~ "~: 'elm 9 cf> 3T~ cBx c6T ~ ~ >1R1~1a·· cfi "{~ "tjffi 9 ZCf 10 cfi 3T~ ~ cnx ~ tR"'' ~ ct,-~ I "' 'cPcffifl•l<t, cB xi""ll41&1 ~ "fr--r ~ Tim ~l~~lljfll'{ ~ (ctl":t. xm) ~fflq ~ . R.-iicB Ll-/06/201-0 ~ ~-10/::S~/2009/cflq)/qfq-~ cfi ~ cfi 3ljiU~ 348 cfi ~ (3) cf> 3ljfl'<!01 it, ~ fcrTTrT cBI" ~ ~ ~-10/ ~9 /2009/cTTcn/qrq( ~~ ) R•-licf> 1'/C>6 /20\b cfif ~ ~ '<!lv'll4lc'1 cfi ~ ~. ~ &RT l,,lq5l~lc4 ~ '1ITITT EI 'cPro"lfPl<t, cB xl\T<14lc'1 cf> -.-i11-f "ff c1m 3-ll~~lljfilx, Government of Chhattisgarh .

Commercial Tax Department Mantra la ya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated Ji /ot /2.010 No. F-10/ 3~ /2009/CTN ( ~6 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) read with section 17 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) of the State Government hereby makes the following amendment in this department notification No. A-3-10-2000-VK-V (11) dated 21-01-2000 with effect from 21 st January, 2000:- AMENDMENT In Schedule to the said notification in S.No. 9 for the existing entry in column (3) "Partly so as to reduce the rate of tax under section 9 to zero percent" to "Exempted from whole tax under section 9 and IO" shall be substituted.

- --- By order and in the name of the Governor of Chhattisgarh, ~ (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 25-06-2010 Øekad ,Q&10@ 32 @2010@okd@ikap ¼ 51 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku mDr fu;eksa esa] ¼1½ fu;e 8 ds mi&fu;e ¼5½ esa 'kCn ,oa okD; **vk;qDRk }kjk izkf/kd`r izek.khdrkZ izkf/kdkjh }kjk tkjh mlds vadh; gLrk{kj** ds i'pkr~ 'kCnksa **vFkok fcuk vadh; gLrk{kj** tksM+k tk;A ¼2½ fu;e 8 ds mi&fu;e ¼10½ esa 'kCn ,oa okD; **vk;qDRk }kjk izkf/kd`r izek.khdrkZ izkf/kdkjh }kjk tkjh mlds vadh; gLrk{kj** ds i'pkr~ 'kCnksa **vFkok fcuk vadh; gLrk{kj** tksM+k tk;A ¼3½ fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼d½ esa 'kCn ,oa okD; **O;kikjh izk:Ik 17 esa fooj.kh bysDVªkfud i)fr ls** ds Ik'pkr~ 'kCn **fcuk vadh; gLrk{kj vFkok** tksM+k tk;A ¼4½ fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼[k½ esa 'kCn ,oa okD; **O;kikjh izk:Ik 18 esa fooj.k bysDVªkfud i)fr ls** ds Ik'pkr~ 'kCn **fcuk vadh; gLrk{kj vFkok** tksM+k tk;A ¼5½ fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼[k½ ds Ik'pkr~ fuEufyf[kr [kaM izfrLFkkfir fd;k tk;%& **¼x½ izkarh; vf/kfu;e ds vaRkxZr iath;r O;olk;h ftudk ldy okf’kZd fodz; pkyhl yk[k :i;s ls vf/kd gks] }kjk fooj.kh bysDVªkfud i)fr ls vfuok;Zr% Qkby dh tk,xhA** ¼6½ orZeku izpfyr fu;e 82 esa fuEukuqlkj izfrLFkkfir fd;k tk;%& 1- orZeku fu;e dks [kaM ¼d½ la[;kadu fd;k tk;A 2- [k.M ¼d½ ds Ik'pkr~ fuEufyf[kr [kaM tksM+k tk;%& **¼[k½ vk;qDr] dEiuh vf/kfu;e] 1956] ds v/khu xfBr ,oa iath;r daifu;ksa }kjk fu;e 8 ds mifu;e ¼5½ ,oa mifu;e 10 rFkk fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼d½ ,oa ¼[k½ ds fdUgh Hkh mica/kksa ds mYya?ku djus okys ;FkkfLFkfr O;kikjh ij ikap gtkj :i;s ls vukf/kd 'kkfLr vf/kjksfir dj ldsxkA** 2- ;g la'kks/ku fnukad 01-07-2010 ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo &&2&& jk;iqj] fnukad 25-06-2010 Øekad ,Q&10@ 32@2010@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 32 @2010@okd@ikap ¼ 51 ½] fnukad 25-06-2010 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 25-06-2010 No. F-10/ 32 /2010/CT/V ( 51 ) - 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 Chhattisagrh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said Rules,-

(1) In sub-rule (5) of rule 8, after the words and sentence "A dealer may file statement in form 6 electronically" the words "without digital signature or" shall be added.

(2) In sub-rule (10) of rule 8, after the words and sentence "A dealer may file statement in form 7 electronically" the words "without digital signature or" shall be added.

(3) In clause (a) of sub-rule (2) of rule 20, after the words and sentence "A dealer may file return in form 17 electronically” the words “without digital signature or” shall be added.

(4) In clause (b) of sub-rule (2) of rule 20, after the word and sentence "A dealer may file statement in form 18 electronically” the words “without digital signature or” shall be added.

(5) After clause (b) of sub-rule (2) of rule 20, the following clause shall be inserted namely:- “(c) A dealer, registered under the State Act, whose annual gross turnover exceeds rupees forty lac, shall compulsorily file the return electronically."

(6) In existing rule 82, the following rule shall be substituted:-

1. Present rule be numbered as clause (a).

2. After clause (a) following clause shall be added:- "(b) The Commissioner may impose a penalty not exceeding rupees five thousand on a dealer, formed a company, registered under the Companies Act, 1956, as the case may be, committing a breach of sub-rule (5) and sub-rule (10) of rule 8 and clause (a) and (b) of sub-rule (2) of rule 20."

2. This amendment shall come into force with effect from 01-07-2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary --- --- " th'11tP1¢ ~llfFi cl I fu I ~ll cfJ cITT ~ +i~lc1ll G@1 cfJ c,-ll IO I fug ~. '< 1 ll ~'< am:!~·-11 ~, R1icb 2 E>~ oe, ..- 2-0 ' 0 ~ ~-10/ '.s9,/2010/qfql/qrq ( 5'1 ) - 8irr,7,fll l<t, ~ ~ ~ ~.

2005 (cp1=ffcp 2 x-f1 2005) cBT 'cTRT 15-~ &RT trGffi ~rfcktll~- cBl" -qm-,r # C1Rf ~ ~ ~~&RT~ cft 11"$ ~j'1ill cf>~ (1) ~ fc1PlR:15c: clll91R~) cJ5T, ~ (2) # fclP!R_tc \jcR'f ~ cBT mxT cf> ~ cf> fchlll.-q<H ~. cBTc¥r (3) # ~ ~ ~~~~cf) 3:rtfr;, ~ ~ cITTffi t - tTRT F0i fl cB frrn-~ nm ~ lvi '<1 cB J:r~ ~ ~ ~~~~ ~>RR~~ cft~

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(iii) 8iro"lfl JI <t, Re qJcR S:ifl~~l1 cbA.J4J ~-

(3) 7:1'ft cITTc¥r (1) # fM-1fcftc cl11YI~ R1icb

31.03.2009 cBl" 3:r~ \jffcf) ~ 3:r~ 8i rn"1 fl i I <t, m $ e>1 ~ R1e~) ~ cf) cZJTCIR, f°01'<icf5 ~. \jcR'f ~ cITT tTRT 30 cITT ~tfffi (1) cf> ~ ~ cf; ~.

3iaRci"I t cf> 3T'ffi1TT R1icb cf> go ~ cf; 'lfRR, 8iIT17flll d ~ ~ ~ ~. 2005_ ('P. 2 ~ 200s) cITT mxr 16 cf> ~ ~e-R ~ ~ = tj~"141 m'<f cITTcTT t l 8i cttlfl J I <t, cf> x I ""-l q I c1 cf) ~ ~ e1m 311~~1/jfll( fJcr=f_ (cift.cf>. xm) ~~ ~' ~ 1 j cf5 2 ~ ..- C) " ~ ~ o \ "C> ~ ~-10/ 3q,/2010/cflcn/tfT'q- 1ffiCT cf?~ cf> 3lj'iUC: 348 cf>~ (3) cf> 3JjflxOJ #, ~ fcr.wT cITT ~ ~ ~-10/ '$8 /2010/cflcn/tfT'q ( S~ ) ~ 2~ ,-Ob .--'2d) I ocf5T ~ ~ '( i\.J"l1Ylc1 cf> ~ ~. ~ ~ ~cbl~ra ~ \Jl1m ti 8irn"lfill<t, cfi '(i\J"49lc1 cf> -;,r, ~ nm 31 1 ~~lljfl I'(, ~ (~:cf>. '<TTl") -~~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated -:i ~ r cC, .--20\ t> No. F-10/ '6~ '2010/CTN ( S lj )- 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 dealers specified in column ( 1) of the Schedule below from the operation of the provisions of the section specified in column (2). subject to the restrictions and conditions specified in column (3) of the said Act:- Name of dealer

SCHEDULE ~ Section (s) from the operation of which exemption is ~anted

(2)

(i) Chhattisgarh State Power Clause (b) of sub- Generation Company Ltd. section (2) of

(1) I Section 16.

(ii) Chhattisgarh State Power Distribution Company Ltd.

(iii) Chhattisgarh State Power Transmission Company Ltd.

Restrictions and conditions, subject to which exemption is granted

(3) If the dealers specified in column

(1) obtaining registration. from appropriate authority. under se'Ction 16 of the Chhattisgarh Value Added Tax Act. 2005 (No.

2 of 2005) on or before 31 sl \ March, 2009 or within 90 days_, from the date of transfer of the business of Mis. Chhattisgarh Stale Electricity Board, v.hich they are transferee, as required provision of sub-section ( 1) of section 30 of the said Act. I By order and in the name of the Governor of Chhattisgarh, - (V.K. Rai) Deputy Secretary ~ ~ l: - --- - ......

- - J " tPCT1 lfPI d ~llfFi qlrllft-l!cf> !:ITT" fct+TTrr '-bl l<.>1 <-1 GT\£ cf>C"<-11°1 ftt5 ~, xll!~x ~~ xlll9,x, R-4icfi ~o) ot_ J :u>) o wS-Jicfi ~-10/ ~3 /2010/cflcp/-qi:q ( sC, ) - 'tPm1fPld yll ~ q?X ~. 2005 (wJ-Jfcfj 2 ~ 2005) ¢T tfRT 15- ~ IDx1 ~ ~1fm'im cpl' ~ B "Rm ~- xTGir fixcfilx ~ m ~ cpi,i0 ~ - 10/62/2oos/cflcp/-qt-q

(52) R.-Ji0 12.09_2oos B f.191c1ft:l a ~ ~ ~:- ~ ~ ~ "B ~ cBT cfllC'11cl~ ~ ~ ~ "30.06.2010" cfi ~-QIR l:fx ~ " 30.09.2010" ~mfclc=r fctm ~ I 'tPro1 fi JI q; cf'i xi 1Jll q I a cB" ~ ~ cfQ.TT 3-ll~~llj'1-l lx, ~ (qft_ct. xm) ~~~ xlll9,x, R.-ii0 30 ) DC. , ?--O \ o ~ ~ - 10/3,-'/2010/cfTcp/-qi:q-~ cfi ~ cf) 3-lju'&~ 348 cfi ~ (3) ~ 31jfixu1 B, ~ ~ cBt ~ wS-J i¢ ~-10 / 3.9 / 201 o /q1q5 /1:Jtq (sG).

R.-Ji¢ ~o\bCc'.2"~\ocITT ~ ~ x11J;qq1a cB" ~ z-r, ~ m !.1¢1~,a fcpm~~I \:.9m1 fi JI ct, ct xi IJ<.1 q I a ct -;:,r=r ~ cfm 3-l I ~~lljfi I{ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 7,o J D (, } ) - 7> l t) No. F-10/ ~_1 /2010/CTN ( _s--f, ) - In exercise of the po\>\ers 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 notification o.

f-10/62/2008/CTN ( 52) dated 12-09-2008:- AMENDMENT In the said notification for the figure "30-06-20 JO" related to period of the notification, the fi gure "30-09-201 O" shall be substituted:- ,.

By order and in the name of the Governor of Chhattisgarh, r;u 5-- (V.K. Rai) Deputy Secretary ~- - --.

NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 19-07-2010 Øekad ,Q&10@ 38@2009@okd@ikap ¼ 59 ½ & NRRkhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 15&d }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; 'kklu ,rn~ }kjk] mDr vf/kfu;e dh vuqlwph&2 esa fuEu la'kks/ku djrh gS%& Lka'kks/ku mDr vuqlwph ds Hkkx&2 dh vuqdzekad 86 esa 'kCnksa **th vkbZ ikbZi] lh vkbZ ikbZi** dk yksi fd;k tk;A 2- ;g la'kks/ku 01-01-2010 ls izHkko'khy ekuh tk,xhA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 19-07-2010 Øekad ,Q&10@38 @2010@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@38 @2010@okd@ikap ¼ 59 ½ fnukad 19-07-2010 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 19-07-2010 No. F-10/ 38 /2009/CT/V ( 59 ) – 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 amendment in part-II of the said act:- AMENDMENT In S.No. 86 of part-2 of said Schedule the words "G.I. Pipe, C.I. Pipe" shall be omitted.

2. This amendment shall be effect from 01-01- 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary \ £9 ct-fl 'fl ~ I ct, ~ II 'fl --1 cllfutf°G-llcf5 ~ fcM"Fr J..J~ lcill ~ cf5c,x.JIUI #tg ~. xlll~~ am1@.--JI -~ -<lll9,< R1i45 12 /c,2, /2.tJ1[> To~ ~-10_;- 4-3 /2010/cJTc!?/~ ( £0 ) - rJro 0 1fPlep ~ ~ cfR ~. 2005 (w'iicb 2 x=r-=r 2005) cBT tITTT 71 m ~ !;!lfcl-a<11 q51 lFl11T if C1Tc9" ~ ~ ~ ~ m TI cfr ~ ~jfl-q"1 cfi cb1c1l--J (1) if R1Afcf6c clJ1q1Rll'i ~ ~ cITT 451 c1 'i (2) if f.1 Rf 6c 9 rn"1 fp I ep ~ ~ cf5x frr:r:r, 2006 cfi ~ cfi ~ cfi f¢;q1.:q<11 i-l-, cblc1l-i (4) if Rif.1Fcf6c mtA1 ~ vrm cfi 31~ t{C ~ cITTffi t:- 6qlQl'<i cBT ~ ~ ~HlcB f¢ll l..-qlJ1 i-lt{C tr~

(1) (2) ~~jcfi ~ 20 cfi 3Rf"[@ . " q1J1l llci \j(f-~ (2) ell I q l'<l Mflcf51 ~ cll~cf5 fclcJRl cfi m (({)) ffl " illc1H-l ~ ~i-l-~t \ ~ M{lcBi ~'tH crm w fti -.t-l cB t9C mu:r % C, 31~~~t.tc~ ~~

(3) (4) f2lrn°1 ll cl-rt ~ cfjj("jl--j (1) if f2lf.1Fcf 6c 2010-11 cfi cl!IYl'<i, f2lc-ct'1£J cl-rt 2010-11 "Q"~ ~ ~ cfi "Q"~ ~ cBT ~llcf5'1'.

f2l ci-< oD, ~ "illf, ~ ~ ~ cBT x-ll--J I fct1 cfi fl 4-J I fed cfi dRf KcTff ~ 90 ~ cfq? I ufl7l"cf5xtillt, 8>ml{i~lq, cfi -<IIJ"lJqlC"l cfi ~ i-l­ crm ~l~!;!llj·Hl'I'., p--f_ (ctt.cfi.wr) \PT~ '1'.lll9,-<, R1icb 12 /oQ:, j 2 oto ¢'iicf5 ~-10 - 43 /2010 /cfTcp /trr-El-~ cfi ~ cfi 3-Jj-c,8c; 348 cfi ~

(3) cfi ~j-<P01 if, ~ ~ cBT ~ wflicb ~-10-43/2010/cflcf)/tfrq . ( 60 ), R1icb 12 /ot!.>/2-0 lo cpf ~ ~ '1'.I\J\QQIC'i cfi mfucBTT i-l-, ~ m l,lcbl~lci ~ \JTTcTT 5 I - - - · - ~ "' __,.tp c'ct1 fP I q, cfi x I IJ"lj q I C'i cfi ~ i-J­ cfiQ"f 3-ll~!;!lljfll'<!, ~ (~.cfi.wr) ~fflq Government of Chhattisgarh Commercial Tax Departn1ent Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 12 /og /201 D No. F-10 - .lf 3 /2010/CT/V ( GO ) - In exercise of the powers confen-ed by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of dealers specified in column (1) of the Schedule below from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (2), subject to the restriction and conditions specified in column ( 4) of the said Schedule:- Class of dealers J

(1) Dealer registered under the State Act, whose annual gross turnover exceed rupees forty lac.

SCHEDULE Rule from the operation of which exemption is granted

(2) Clause (a) of sub-rule (2) of rule 20 ;

Period, which Restrictions and exemption is conditions subject to available which exemption is granted

(3) (4) Up to 90 days If the dealers specified from the quarter in column ( 1 ), deposits, end of the first payable tax amount of quarterly return the first quarter for the for the financial financial year 2010-11, year 2010-11 within 30 days from the quarter end.

By order and in the name of the Governor of Chhattisgarh, ..::.

f)-2_ (V.K. Rai) Deputy Secretary I -, +i?/IC"lli ~ q5 6'Q I oy ffl6 'JfcR", ~ 1 <Q g~ ~, ~.-Jic/5_ 2 6/og/20/D ~ '?If;-1 O - 44-/201 O / qJq, / 'mf ( 6 J ) - umJ 'fl' I G 'fc'll ~ 'Pi: 3lf<lfur,, 2005 (ln'li'n 2 '71 2005) qfy '1m 71 fIT,:[ Jn;m ~JR@IJT cfi'r WWf -/j Br/i s(i, 'ITuq ifl, en R ~ ITT<T. u rnl w, <> 'fc'l/ ~ 'Pi: f"r.r,,_ 2005 -il f.i 9 fi:i ftm "ifTT!TIER o'mlt t. "lf~,- ~ \iiftf R'f1TT cfi R'l'f BO -/j 3ic/, "50" cfi ~. W<s 10i wif "31 ~ - 2006" mfR~Fcrurrvrm 1 B:i ful ~--/ ~ I ~ cfi '< I v-lJ q I ff cfi -;:,r=r ~ ' "ff~ 3f1~~1ij~--//-?, (f:r-f_ . (ctr. cfi. 7{flI) B-q-~ ~, ~.-JI<$ lb /C18/2L-r/{J ln>,jq, '?If;-10-4 4 /2010 /qfi/, /'mf- '!Rf! cfi ~ cfi 3ljt8'<; 348 cfi @1;s (3) cfi 3l]ifl XUJ -il, of/" f/lwr qjt ~ ln'l i 'n '?If;-1 O-'/ I,'/ 201 o /qfi/, / 'mf ( 6 I ).

ti; 'lien ::u; lo 8 I 20 Jo c/57" 3titurr 3lJc/R Wll'TTof cf, ~ 'TT. ~ ITT<T %1 ~,n fu;m v=rrmt 1 B:i ciil ~~I ~ cfi ~ I v-l) q I ff cfi m ~ "ff~ 3il~~ li j~--/ I-?, ~ CJ •· -- (ctr. cfi. tm) B-q-~ l~:·, .. :~:\·- .. ~:r.v••?:

t,, .. - . . "•• ·' e·- -.:,-,--,-,-•..• ___ c•-··. ,.,, ...• __ ____ •· ·- ----- .. . , •.... ··-·- - Government of Chhattisgarh Com1nercial Tax Department Y\1an.tralaya Dau Kalyan Singh Hhfnvan, Raipur NOTIFICATION Raipur, Dated 2 6 /og/2oll!

No . F-10-4-4 /2010/CT/V ( G1 ) -The exercise of the povvers confe1Ted by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) t.h.e State Goven11nent hereby by make the following amendment in the Chhattisgarh Value Added Tax Rule, 2006, nan1ely,- A1\1END IVIE NT In the said rule, in rule 80 for the figure "60" the word and figure "31 st May, 2006" shall be substituted. ·

2. This ainendrnent shall be deemed to have come into force with effec.t fr01n O 1-04-2006.

By order and in the name of the Governor of Chhattisgarh, ~ - (V.K. Rai) Deputy Secretary · " . 'c.h,l If P I <1> ~ II fl ..-J ell fc)~.Qcf5 cpx ~ Ji-5i I cl 4 ~ <t>cr-41°1 ft:m- ~I '<149,'< ¢9icn ~-10/ s.-"3 /2010/~/1.~ ( L7) - 9ffi)~iJI<$ ~ x-t-<lfmr cnx ~ .. 200s (<:Pl.ii¢ 2 ~ 2~os) c#!" t!RT 1 s-~ m ~ ~1fcl-a<Ti cITT WTTlf lf "Rm §;Z, ~ . ~'<C/?I'< ~ &Rf ~ cJ59ich ~-10 / 62 / 2008 /cflcp /qf-q (s2) R-1icn 12.09.2oos it fr191 ~fula ~ cITTfil"5:- '3cfc7 ~ -q ~ cB1 ¢1c11clftf f-r ~ ~ " 30.09 .2010" cf) x~ ~ 3tcli _"31.12.201 o" >TfITT"mfch, fcv<:rr ulT<1 I 9 ml {PI <$ cfi '< ]\rlj q I e1 cfl ~rr, ~ cfm 31 1 ~~llj~ilx, -f {JY - -- (~-* - xn:r) \J"Cl ~ ¢BicfJ ~-10/-~9 /2010/cffcn/trf'q -'lfffif cfi ~ cfi 3ljW~ 348 cf> ~ (3) cfi 3-lj~i'<OI B, ~ fcrw'T c#!" ~ cpS-jjtji ~ - 10 / :'1'7/2010 / cffcn / 1:ffcl ( t_'7 ), R-1iC/? Q)'f ~ ~ '<l'-'"llq1e1 er,· mfu-cn1x ~. ~ &RT >lchl~lci ~ \JlTTTT -g I 9rn7{iJI¢ * xl'-'"ll4IM * ~ ~ c'fm 3-ll~~ll j"fITT, Governn1ent of Chhattisgarh Con1mercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 9c ~ {. ~ ( 9-0[---fl No. F0 10/..:u; /2010 /CT/V ( ~ } 'i~ In exercise of the powers confe1Ted by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government liereoy makes the following amendment in notification No. F-10/62/2008/CT/V ( -52) dated 12-09-2008:- AMENDMENT In the said notification for the figure "30-09-201 0" related to period of the notification, the figure "31-12-2011" shall be substituted:- By order and in the name of the Governor of Chhattisgarh, t7J--!!-.

(V.K. Rai) (Deputy Secretary) 8 ffil ti 4 I q, ~ qlf\}l~<h cfR ~ 4-l?llclll GIB) ¢~1°1 ~ ~. ~ ~. ~ 08/10/10 ~ ~ - 10 / 47 /2010 /q]""q) /~ ( 64 ) - t9CT1lfiJlct, ~ ~ rITT' ~. 2005 (~ 2 X1"! 2005) ctr um 15- "@ ITTxT ~ ~1fcl-am cpl ~ ll c'lffi ~ . ~ mcf>R ~ ITTxT. ~ cft" -rt ~ cf> q5l"Wf (2) if RlPtfc!tc, 1l@ cf> cflf cpl q5l"Wf (3) ll RlPlfc!tc, ffiT clef>~ 01 .11 .2010 ~ 31 .03.2011 clef> ctr 3lcJfu cf) ~ \jcffi ~ cf) 3ltlR qR' cf) :r@R ~ ~ ~ ~ t :-

1. ~6fl~~l'1 ~ ~ 3-i"mf: ~ m cITT' rITT' ~ 1956 (1956 cpT 74) ctr um t.TccITT" 4 ~'ITT~ I 14 cf> ~ (GT-cl) +r RlPlfc!tc, fc}R} ~ ~~ti t9CT1lfiJlq, cf> 'l!l1Jll 4 lc1 cf> ~ ~ elm 3ll~~lljtll'<, ~ . ~ 08/10/10 ~ ~ - 10/ 47 /2010/qj""q)/'Clfq-1fR'a cf>~ cf>~ 348 cf>~ (3) cf> 3TjffiUT lf, ~~ctr~~ ~-10/ 47 /2010/qj""q)/~( 64 ), ~ 08/10/10 cpT ~ ~ 'l!l1Jll4lc1 cf> ~ ~ . ~ ITTxf !.lcf51~1d fcnm '3ITTfT t I t§@ltJJlct, * 'l! l1Jll4lc1 cfi ~ ~ elm ~l~ ~l ljtll'<, Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 08/10/10 No. F-10/ 47 /2010/CT/V ( 64 ) - 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) for the period from 01-11-2010 to 31-03-2011:- S.No.

1

1.

SCHEDULE oods Extent of Exem tion 3 Aviation turbine fuel other than Partly so as to reduce the rate of those specified in clause (ii-d) of tax to 4 percent.

section 14 of the Central Sales Tax Act, 1956 o. 74 of 1956 .

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary " BCT"llfPlep ~llx-Fi ell fufu-ll cf> cpx ~ 'i ?I I C"l ll ~ cf>~IOI ~ ~, -<Ill~'< -llll9,{ ~.-Jicf5 '2-"? { ~:2-( 9--o/o <P~-ticf5 ~-10/~ /2010/cflcp/-qi"=q ( bg) - 9rnl--ti~lep ~ ~ cR ~. 2005 (<P~icf5 2 ~ 200s) cf5T mxr 15-~ ~ ~ ~1fcrcF:i1· cpl' ~ -q C1Ta- ~. ~ -!Ncf51x ~ ~ ~ <P~icf5 ~-10 / 62/ 2008 /cTTcf5 /-qt-q (52) ~.-iicf5 12.09.2008 # Pi~1f&lful a ~ ~°5:- '3cfn ~ -q ~ cf5T cf51c1lcl~ ~ ~ 3TcP "31 .12.2010" cfi x~ 'CR 3lcP "31.03.2011'' ~~ ~ \J7Tll' I 9 "11 fP I ep cfi x I \J'll 41 c1 cfi '.-JTB ~ c=rm 311 ~ ~ 11 j-li Ix, <P~icf5 ~-10 / ~--9 / 2010 /cTTcf5 /-qr-q-~ cfi 'fITTltfR cfi 3ljil9~ 348 cfi ~ (3) cfi o11x-1xo1 -q, ~ fcr:wT cf5T ~ <Pfiicf5 ~-10/3-9/2010 / qfcf) j qf'q (bf? ), ~.-Jicf5 ~ ft~CD cITT ~ ~ xl\J'll4lc1 cfi ~ ~, ~ ~ !.lcf51~1ci ~ \JJTcTT °51 9 rn1 xi ~ 1 ep cfi x 1 \J'll q I c1 cfi '-iTB ~ c=rm ol I ~~I lj-li Ix, ~ (ctt.cfi. ~) B-q~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated ::;....7/ /~/ -v No. F0l0/5.....9 /2010 !CTN ( b{j )- 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 notification No. F-10/62/2008/CTN ( 52) dated 12-09-2008:- AMENDMENT In the said notification for the figure "31 -12-2010" related to period of the notification, the figure "31-03-2011" shall be substituted.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) (Deputy Secretary) Bict!lfPI ep ~I lfFl q I fi) I ~ cB cBx fcr+rrT +-l ?{ I C'1 ll GTm cBcrllJ 01 ft:tg ~. -<lll9,-< ~313::!1 xlll 9,'<. R 1 icf> 21 / 12../ ro ffi l-JicB ~ - 10 / 3.3 / 2010 / cfTcp / '1fil ( 6j ) - ~ ~llx-i1 ~ &RT vfRT th't11ffl lep cl lful~cf> Q'R (~cf> llll 'xlfu) ~ "fllTT'cfR llllJ'l11, 2010 ~ ~ ~ c!5 91 cf> "C;G)-10 / 33/2010/cflq? / °CjTT;[ (67) ~1icf> 09.11 .2010 If Pl'-1R;iftrn ~ ~ t:- '3"cffi ~ ~ 3lj¢9icfi 04 ~ '3Y~-S ('C;ct>) If '3~ftla ~ ~ ~ "R-iicf> 31 .12.20 10" cfi ~~ "CR ,-~-i icf> 31.01.2011" fcpm '1fm I

2. '3c@ ~ ~ 3i jc!5+=ti cf> 09 If crfu@ cf> l4 cll51 -gg ~-xfiirr ctf ci1R;i cB1 cfi ~jc!59icf> 1 cfi m+=A clilc1 +-1 3 it '3~Rsla ~ ~ ~ " 31 Rfl~x. 2010" cfi ~-QTR "CR " 31 IJ'l1 cl~, 2011'' fclTTrr vrn::T I t§CTfl fP I ep cfi xi \Jil4 lc1 cfi -;:rr, ~ -a-m 3il~~l lj~i lx, p--S- (ctf:cf5". xm) \31:f~ " 'tPC\lltPI~ :tlltFi qlr)l~cp cnx ~ · 4--1 ?11("1 ll · GT'3J q5cr4·101 ~ ~' -..!lllgx ~™.-f l ~. ~.:ii¢ 1. 7 ( I 2. / I 0 w+-frcp ~-10/ 41 /2010/qJcp/qtq ( 70 ) - "ifcn ~ W"fFl cITT {ffi ~ 1IT 7f<TT ~ fcp 'tPc-ctlfPld ~ ~ cITT" ~. 2005 (c15'iicf5 2 "fl1 2005), cB~l~ ~ cnx ~. 1956 (wl-li¢ 74 ~ 1956) ~ §rr1lfP1¢ x~ ~ B +=ncrr cB" ~ ~ cnx ~. 1976 (c15'iicf5 s2 x-f9: 1976) cB" ~- cf5xc:14'l cllclxil~~'j ~ ~ ~ cBx ~ ¢1l1cllffilli ~ - tfrct)xi'lq,.":~ ~ cfR ~. 2005 (¢'ii¢ 2 x-f9: 2005) cnf tfRT 21 cBt' ~ (7) ~ ~ cfi ~ cfj~O\S'( ~ - 2010 cf> 3TT'f_ c,cp ~ fcmlT \1fFIT ~ t, cpx frrWxUf ~ ~ ~ vTT % ~ ~ S-lllltri' cf> i34xia. 1-TI frn:rfr '{·PN lcJ~ B ~~ctr "GIT~ , ~, ~ ~ ~ cpl"~ 4514cJ1ffi~l cf;1" 1°1~'1~ cf> .JTTtl"N t1x ~ m . cfi ~ xla:r=f ~ ~--~ ~ 1f <16 3llcl~llcfi ~ fqj-~ cf5il1<'Hffi~1· cf;1" 1r7T ffl cfi fu<l f1m, w:m-~ ~ ~ -' 3Wf: 8cti1fl'lq, ~ ~ cITT ~. 2005 (¢'ii¢ 2 °ff1 2005) ctr tITT'T 21 ctr '3"tfmxT (8) m ~ . ~1Fcra~1· cm-~ 1f "Rm ~ ~ flxcf>lx ~ ~ ~ cllcl-<i 141 cf> ffi'tf 1f '3c@" ~ cf> ~ ~ ~ cITT ~ .

q514c11ffi;qi ~ xit:14c/5 • c11fu1ft-2.1q5 ~. c11fu1fGx:lcf5 cnx ~ ~ -<it51llcf5 c:llfulft-q¢ ~ ~ cf> x=r,a, -~ 1IT, W 31 fGflR;!x, 2010 cfcf) ~ ~ - ctf ~ ~. ~ ~ cB1' ~ 30 \iff, 2011 "ci'q5 ~~I . .

\:Prnlfl'lq, cB ,uGx:Jq.1&1 ct ~ ~ c=rm 3ll~~lljfllx, fr)--( (qfi.'6'. xrn) ~~ ~ll!g-<, fG1icf5 ;;.7/1t / /0 w'iicf5 ~-10/4.9 /2010/cijcp/tITr,T-1i"RTI cf>~ cf> ~j~C: 348 cfi ~ -(3) cf> 31jxNUI lf, ~ fcMTrr c&)" ~ w'iicf> ~ - 10/L./j /2010/q!q?/qfq (?C) fG.-iic/i 1.7( 12/ (0 cITT ~ ~ xl\J'4q lcrJ cf> ~ ~. ~ _&Rf S-lcfjl~lfl fcpm \J1lfil ~ 1. . . .

'c9 c=a) xi ' I ¢ cfi . x I \J'll 41 c1 cf> ~ ~ c=rm 3lle~lljfl lx, -. .:. ._ , " ·1. ;,,'<':!;)•W >ifp.~~- $) 4 .. ,, . / '! II . I . I )! . U . I I } ~ • ~ '' (#r.¼f ~I~ ~~ ,, Government of Cl1hattisgarh .

Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 2 7 / 17- / 1 D No. F-10/ t/J /2010/CT/V ( 70 ) - Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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 20 IO under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005"(No. 2 of 2005), 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 is 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) the State Government, hereby, extends up to 30th June, 2011 , 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, C01nmercial T,ax Officers and Assistant Commercial Tax Officers which is not completed by 31st December, 2010.

By order and in the name of the Governor of Chhattisgarh, p-P --(V.K. Rai) Deputy Secretary Subject-Chhattisgarh Value Added Tax Adhisuchna No. 20-18.02.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 26-26.03.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 28-26.03.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 29-26.03.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 30-26.03.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 33-26.03.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 42-28.05.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 43-28.05.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 44-31.05.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-31.05.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 46-11.06.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 51-25.06.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 54-29.06.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 56-30.06.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 59-19.07.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 60-12.08.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 61-26.08.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 63-29.09.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 64-08.10.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 68-27.12.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 69-27.12.2010 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 70-27.12.2010

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