In exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), the State Government hereby exempts the class of dealers specified in column (1) of the Schedule below from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (2), subject to the restriction and conditions specified in column (4) of the said Schedule:-
SCHEDULE
By order and in the name of the Governor of Chhattisgarh,
(V.K. Rai)
Deputy Secretary