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 makes the following amendment:-
AMENDMENT
1. In Schedule of notification No. F-10-33/2008/CT/V (27) dated 31-03-2008, the related entry of S.No. 1 shall be omitted.
2. In Schedule of notification No. F-10-11/2013/CT/V (16) dated 28-03-2013, the related entry of S.No. 1 shall be omitted.
3. In Schedule of notification No. F-10-11/2013/CT/V (25) dated 30-03-2013, after column (3) the following column (4) shall be added :-
Explanation - (1) for the purpose of this notification small or medium scale industrial unit means such existing unit in which upto 31-03-2014, and industrial unit commencing production on or after 01-042014, upto date of production, total investment in plant & machinery, before depreciation does not exceed Rs. 10 crore.
(2) for the purpose of this notification investment in plant & machinery shall be calculated as per notification no. S.0.1722(E) dated 5 October, 2006 of Ministry of Small Scale Industries, Govt. of India.
4. In the following notifications for the figure "2014" related to period of the notification, the figure "2015" shall be substituted:-
By order and in the name of the Governor of Chhattisgarh,
(A. P. Tripathi)
Joint Secretary