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 under the said Act to the extent specified in column (3) subject to restrictions and conditions specified in column (4) with effect from I st April, 2006:-
SCHEDULE
(2) No input tax rebate shall be claimed or be allowed on purchase of such goods.
By order and in the name of the Governor of Chhattisgarh