In exercise of power conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), State Government hereby exempts -
(1) Each consignor who sends the goods from Chhatisgarh State to outside the State, and
(2) Departments, organizations, undertakings of Central or State Government and Joint venture of public sector undertakings, from furnishing of declaration under sub-section (4) of section 58 of the said Act.