In exercise of the powers conferred by sub-section (1) of 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 in whole, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the period from 1.4.2016 to 31.3.2017, namely-
SCHEDULE
NO.
(singhada)
2. Manufacturer or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by industrial unit situated in the State of Chhattisgarh."
(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 of 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 (No. 2 of 2005).
(ii) Manufacture or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by an industrial unit situated in the State of Chhattisgarh."
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 (No. 2 of 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 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) Rupees................................... (in words) Rupees ...........................only.
By order and in the name of the Governor of Chhattisgarh
(A. P. Tripathi)
Special Secretary