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 dealers specified in column (1) of the Schedule below from the operation of the provisions of the section specified in column (2), subject to the restrictions and conditions specified in column (3) of the said Act:-
SCHEDULE
(ii) Chhattisgarh State Power Distribution Company Ltd.
(iii) Chhattisgarh State Power Transmission Company Ltd.
By order and in the name of the Governor of Chhattisgarh,