In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for such dealers whose turnover does not exceed Rs. 1 crore for the financial year 2014-15 up to 31.12.2018 namely :-
SCHEDULE
(a) Goods specified in Schedule I of the act or goods exempted by notification, or
(b) Goods specified in S.No. 1 and 2 of Part III of Schedule II of Act, or
(c) Medicine at maximum retail price.
By order and in the name of the Governor of Chhattisgarh,
(Sangetetha P.)
Special Secretary