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 restriction and conditions specified in column (4), for the period 1-4-2015 to 31-3-2016 :
SCHEDULE
(ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter.
(iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section (4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.
(ii) Manufacture or reseller shall issue a bill or invoice or cash memo containing the statement that "The goods sold are manufactured by an industrial unit situated in Chhattisgarh State."
DECLARATION
(Under Commercial Tax Department Notification No...........dated..............)
1. I, .............................(name of the dealer),.............................. (address), a dealer holding registration certificate no. (TIN) ..........................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. (TIN) ..................issued under the said Act.
2. I further declare that:
* (i) the plant and machinery being purchased are for use as capital goods in own captive power plant for generation of energy or power.
Or
* (ii) the industrial lubricant being purchased is for use as an industrial input, in own industrial unit for manufacturing of goods.
* (iii) the precast, pre-fabricated or/and monolithic concrete products being purchased for use in construction of residential housing under the "Scheme of Affordable Housing in partnership Guidelines" (December, 2013), framed by the Ministry of Housing and Urban Poverty Alleviation of the Government of India.
3. The goods being purchased are specified in the registration certificate and the registration certificate was in force on the date of purchase of the said goods.
Particulars of the goods purchased
Total value (in figures) Rs..............(in words) Rs..................................only.
* Strike out whichever is not applicable.
By order and in the name of the Governor of Chhattisgarh
(A. P. Tripathi)
Special Secretary