In pursuance of the requirement under entry 27 of part II of Schedule-2 of the Chhattisgarh Value Added Tax Act, 2005 (No 2 of 2005),the State Government hereby notifies the goods specified in Schedule below as "Capital Goods" for the purpose of the said entry, namely,-
SCHEDULE
2. This notification shall be deemed to have come into force with effect from 1 st April, 2006.