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CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005

Chhattisgarh Value Added Sales Tax Act, 2005

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Sections

An ACT

Section 1
CHAPTER I

CHAPTER I - PRELIMINARY

Section 2

Section 1. Short title, extent and commencement

Section 1

Section 1(1)

Section 1

Section 1(2)

Section 1

Section 1(3)

Section 1

Section 2. Definitions

Section 2

Section 2(a)

Section 2

Section 2(b)

Section 2

Section 2(c)

Section 2

Section 2(d)

Section 2

Section 2(e)

Section 2

Section 2(f)

Section 2

Section 2(g)

Section 2

Explanation to Section 2(g)

Section 2

Section 2(h)

Section 2

Section 2(i)

Section 2

Section 2(j)

Section 2

Section 2(k)

Section 2

Section 2(l)

Section 2

Section 2(m)

Section 2

Section 2(n)

Section 2

Section 2(o)

Section 2

Section 2(p)

Section 2

Section 2(q)

Section 2

Section 2(r)

Section 2

Section 2(s)

Section 2

Section 2(t)

Section 2

Section 2(u)

Section 2

Section 2(v)

Section 2

Section 2(w)

Section 2

Section 2(x)

Section 2

Section 2(y)

Section 2

Section 2(z)

Section 2

Section 2(za)

Section 2
CHAPTER II

CHAPTER II - TAX ASSESSING AUTHORITY

Section 36

Section 3. Tax assessing and other officers

Section 3

Section 3(1)

Section 3

Section 3(2)

Section 3

Section 3(3)

Section 3

Section 3(4)

Section 3
CHAPTER III

CHAPTER III - INCIDENCE OF TAX

Section 42

Section 4. Incidence of tax

Section 4

Section 4(1)

Section 4

Section 4(2)

Section 4

Section 5. Determination of liability to pay tax

Section 5

Section 5(1)

Section 5

Section 5(2)

Section 5

Section 6. Joint and several liability of certain classes of dealers

Section 6

Section 6(1)(a)

Section 6

Section 6(1)(b)

Section 6

Section 6(2)(a)

Section 6

Section 6(2)(b)

Section 6

Section 7. Liability of dealer registered under Central Act No. 74 of 1956

Section 7

Section 7(1)

Section 7

Section 7(2)

Section 7
CHAPTER IV

CHAPTER IV - LEVY OF TAX

Section 57

Section 8. Levy of tax

Section 8

Section 8

Section 8

Section 9. Levy of purchase tax

Section 9

Section 9(1)

Section 9

Section 9(2)

Section 9

Section 10. Composition of tax

Section 10

Section 10(1)(a)

Section 10

Section 10(2)(a)

Section 10

Section 11. Dealer not to pass on burden of tax to agriculturists in certain circumstances

Section 11

Section 11

Section 11

Section 12. Rate of tax on container or packing material

Section 12

Section 12

Section 12

Proviso to Section 12

Section 12

Section 13. Rebate of input tax

Section 13

Section 13(1)

Section 13

Section 13(2)

Section 13

Section 13(3)

Section 13

Section 13(4)

Section 13

Section 14. Burden of proof

Section 14

Section 14

Section 14

Section 15. Tax-free goods

Section 15

Section 15(1)

Section 15
CHAPTER V

CHAPTER V - REGISTRATION OF DEALERS

Section 80

Section 16. Registration of dealers

Section 16

Section 16(1)

Section 16

Section 16(2)(a)

Section 16

Section 16(3)(a)

Section 16

Section 16(4)(a)

Section 16

Section 16(4)(b)

Section 16

Section 16(10)

Section 16

Section 17. Provisional registration of intending manufacturers

Section 17

Section 17(1)

Section 17

Section 18. Registration of persons liable to deduct tax at source

Section 18

Section 18(1)

Section 18
CHAPTER VI

CHAPTER VI - RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX

Section 92

Section 19. Returns

Section 19

Section 19(1)(a)

Section 19

Section 19(2)

Section 19

Section 19(3)

Section 19

Section 20. Submission of returns by persons liable to deduct tax at source

Section 20

Section 20(1)

Section 20

Section 21. Assessment of tax

Section 21

Section 21(1)

Section 21

Section 21(4)(a)

Section 21

Section 21(5)

Section 21

Section 22. Assessment or re-assessment of tax in certain circumstances

Section 22

Section 22(1)

Section 22

Section 23. Exclusion of time in assessment proceedings

Section 23

Section 23

Section 23

Section 24. Appearance before assessing authorities

Section 24

Section 24(1)

Section 24

Section 25. Payment and recovery of tax, interest, penalty and other dues

Section 25

Section 25(1)

Section 25

Section 25(11)(b)

Section 25

Section 26. Payment of tax in advance before assessment in case of failure to furnish returns

Section 26

Section 26(1)

Section 26

Section 27. Deduction and payment of tax in certain cases

Section 27

Section 27(1)

Section 27

Section 27(2)

Section 27

Section 28. Saving for persons liable to deduct tax at source

Section 28

Section 28

Section 28

Section 29. Special mode of recovery

Section 29

Section 29(1)

Section 29

Section 30. Payment of tax in case of transfer or discontinuance of business

Section 30

Section 30(1)

Section 30

Section 31. Liability of firms

Section 31

Section 31

Section 31

Section 32. Transfers to defraud revenue void

Section 32

Section 32

Section 32

Section 33. Assessment/re-assessment of legal representatives

Section 33

Section 33

Section 33

Section 34. Assessment in special cases

Section 34

Section 34

Section 34

Section 35. Tax to be first charge

Section 35

Section 35

Section 35

Section 36. Power to set aside ex-parte order

Section 36

Section 36

Section 36

Section 37. Collection of tax by dealers

Section 37

Section 37(1)

Section 37

Section 38. Sales not liable to tax

Section 38

Section 38(1)

Section 38
CHAPTER VII

CHAPTER VII - REFUNDS

Section 139

Section 39. Refunds

Section 39

Section 39(1)

Section 39

Section 40. Power to withhold refund in certain cases

Section 40

Section 40

Section 40
CHAPTER VIII

CHAPTER VIII - ACCOUNTS AND ISSUANCE OF BILLS, INVOICES OR CASH MEMOS

Section 144

Section 41. Accounts

Section 41

Section 41(1)

Section 41

Section 41(2)

Section 41

Section 42. Issuance of bills, invoices or cash memos by dealers

Section 42

Section 42(1)

Section 42
CHAPTER IX

CHAPTER IX - POWERS OF COMMISSIONER AND DELEGATION

Section 150

Section 43. Delegation of Commissioner's powers and duties

Section 43

Section 43

Section 43

Section 44. Transfer of proceedings

Section 44

Section 44(1)

Section 44

Section 45. Power of Commissioner and his assistants to take evidence on oath

Section 45

Section 45(1)

Section 45

Section 46. Power of Commissioner to call for information in certain cases

Section 46

Section 46

Section 46

Section 47. Power of Commissioner to stay proceedings

Section 47

Section 47

Section 47
CHAPTER X

CHAPTER X - APPEAL, REVISION AND RECTIFICATION

Section 161

Section 48. Appeal

Section 48

Section 48(1)

Section 48

Section 48(2)

Section 48

Section 49. Power of revision by Commissioner

Section 49

Section 49(1)

Section 49

Section 50. Additional evidence in appeal or revision

Section 50

Section 50

Section 50

Section 51. Court fee stamps on memorandum of appeal and application for revision

Section 51

Section 51

Section 51

Section 52. Application of Sections 4 and 12 of Limitation Act, 1963

Section 52

Section 52

Section 52

Section 53. Extension of period of limitation in certain cases

Section 53

Section 53

Section 53

Section 54. Power of Commissioner, Appellate Deputy Commissioner or Board to impose penalty in certain circumstances

Section 54

Section 54(1)

Section 54

Section 54(2)

Section 54

Section 55. Statement of case to High Court

Section 55

Section 55(1)

Section 55

Section 56. Rectification of mistakes

Section 56

Section 56(1)

Section 56
CHAPTER XI

CHAPTER XI - DETECTION AND PREVENTION OF TAX EVASION

Section 182

Section 57. Constitution of committee and power of Commissioner to investigate tax evasion

Section 57

Section 57(1)

Section 57

Section 57(3)

Section 57

Section 58. Establishment of check-posts and erection of barriers

Section 58

Section 58(1)

Section 58

Section 59. Transit of goods by road through State and issue of transit pass

Section 59

Section 59(1)

Section 59

Section 60. Power to inspect places of loading and unloading

Section 60

Section 60

Section 60

Section 61. Power to inspect goods in transit

Section 61

Section 61

Section 61

Section 62. Control over clearing, forwarding or booking agents and transporters

Section 62

Section 62

Section 62

Section 63. Power to call for information from banking and non-banking financial companies

Section 63

Section 63

Section 63
CHAPTER XII

CHAPTER XII - OFFENCES AND PENALTIES

Section 198

Section 64. Offences and penalties

Section 64

Section 64(1)

Section 64
CHAPTER XIII

CHAPTER XIII - MISCELLANEOUS

Section 201

Section 65. Production of tax clearance certificate

Section 65

Section 65

Section 65

Section 66. Bar of certain proceedings

Section 66

Section 66

Section 66

Section 67. Bar of prosecution in certain cases

Section 67

Section 67

Section 67

Section 68. Protection of persons acting in good faith and limitation of suits

Section 68

Section 68

Section 68

Section 69. Disclosure of information by public servant

Section 69

Section 69

Section 69

Section 70. Determination of disputed questions

Section 70

Section 70

Section 70
CHAPTER XIV

CHAPTER XIV - POWER TO MAKE RULES, REPEAL AND SAVINGS

Section 214

Section 71. Power to make rules

Section 71

Section 71(1)

Section 71

Section 72. Repeal and savings

Section 72

Section 72(1)

Section 72

Section 73. Transitory provisions

Section 73

Section 73

Section 73

Section 74. Power to remove difficulties

Section 74

Section 74

Section 74

Schedule - Schedule I

Section 223

Schedule - Schedule II

Section 224

Schedule - Schedule III

Section 225