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) from payment of tax under the said Act to the extent specified in column (3), subject to restriction and conditions specified in column (4) of the schedule below for the period from 01-06-2014 to 31-03-2015:-
SCHEDULE
Explanation:- (i) for the purpose of this notification small or medium scale industrial unit means, such existing unit, whose total capital investment, in plant and machinery, does not exceed Rs. 10 crore, before depreciation, upto dated 31-03-2014 and industrial unit commencing production on or after 01-04-2014, up to date of commercial production,
(ii) for the purpose of this notification investment in plant & machinery shall be calculated as per notification no. S.O. 1722(E) dated 5th October, 2006 of Ministry of Small Scale Industries, Govt. of India.
(2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-I from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return.
(2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-II from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return.
FORM-I
Declaration
(Under CTD Notification No ........Dated.......................)
I, (Name of the Dealer) ............................................holding registration certificate No. (TIN) ..........................under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below sold by me to (Name of the purchasing dealer) Shri /M/s........................................ .......................................... of ................................................ holding registration certificate No. (TIN) ......................................Under the Chhattisgarh
Value Added Tax Act, 2005.
have been manufactured by me in my own industrial unit, situated in the state of Chhattisgarh and tax has been charged @3 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods,
OR
have been purchased by me, from a registered dealer who had purchased them from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh.
Particulars of goods sold on declaration
(Rs.)
FORM-II
(Under CTD Notification No ........Dated .......................)
I, (Name of the Dealer) .......................................holding registration certificate No. (TIN) ..........................under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below
sold by me to (Name of the purchasing dealer) Shri/M/s..................................... ............................................. of ................................................ holding registration certificate No. (TIN) ......................................Under the Chhattisgarh
have been manufactured by me in my own industrial unit situated in the state of Chhattisgarh, and tax has been charged @4 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods.
have been purchased by me, from a registered dealer who had purchased from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh.
By order and in the name of the Governor of Chhattisgarh
(A. P. Tripathi)
Special Secretary