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 as specified in column (2) of the Schedule below from payment of tax under section 8, to the extent specified in column (3), subject to the restrictions and conditions specified in column (4), from 01-04-2014 to 31-03-2015:-
SCHEDULE
2. Manufacturer/reseller shall issue a bill/invoice/cash memo containing the statement that "the goods sold are manufactured by industrial unit situated in Chhattisgarh State.
By order and in the name of the Governor of Chhattisgarh
(A. P. Tripathi)
Joint Secretary