2. Definitions.

{
    "act_title": "The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976",
    "act_slug": "the-chhattisgarh-sthaniya-kshetra-me-mal-ke-pravesh-par-kar-niyam-1976",
    "section_label": "Section",
    "section": {
        "number": "2",
        "title": "2. Definitions.",
        "chapter": null,
        "content": "(a) \"Act\" means the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976);\n[(aa) \"Designated Officer\" means an officer designated by the State Government shall be the designated officer under Section 3-A] .\n(b) \"Month\" means month of the year which the dealer follows for the purpose of the Vanijyik Kar Adhiniyam;\n[(bb) \"Motor Vehicle\" means a motor vehicle as defined in clause (18) of Section 2 of the Motor Vehicles Act, 1939 (No. 4 of 1939)] ; [(c) \"Vanijyik Kar Niyam\" means the Chhattisgarh Vanijyik Kar Niyam, 1995] ; (d) \"Section \" means section of the Act. (2) All other words and expressions used herein but not defined and defined in the Act, Vanijyik Kar Adhiniyam or Vanijyik Kar Niyam shall have the meaning assigned to them in these Acts or Rules, as the case may be.\n[(c) \"Vanijyik Kar Niyam\" means the Chhattisgarh Vanijyik Kar Niyam, 1995] ;\n(d) \"Section \" means section of the Act.\n[3. Claiming of deductions and set off under the first proviso to sub-section (1) of Section 3.\n[4. Concessional rate of tax under the first proviso to sub-section (1) of Section 4 and claiming of set off under the second proviso thereof.\n(i) [x x x] entry tax at the concessional rate shall be charged only if the entry of goods specified in Schedule II or Schedule III, as the case may be, is effected by a dealer registered under the Vanijyik Kar Adhiniyam;\n(ii) the goods entered into a local area by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of entry of such goods;\n(iii) entry tax at the concessional rale shall be charged by the selling registered dealer who sells goods specified in Schedule II to another registered dealer for use as raw material after satisfying himself that the goods being sold by him are specified as raw material in the certificate of registration under the Vanijyik Kar Adhiniyam of the purchasing registered dealer and produces at the time of assessment a true declaration in Form I duly filled in and signed by the purchasing registered dealer. A declaration in Form I may cover more than one transaction of sale if the total sale price covered by the declaration docs not exceed [rupees ten thousand] ,\n(ii) the set off shall be limited to 90 per cent of the purchase value of the raw material.\n(iii) the set off shall be admissible only if the goods purchased on or after 1st October, 1978, had suffered entry tax at full rate under this Act in respect of their entry into a local area.\n(iv) the set off shall be admissible subject to the following restrictions and conditions, namely :-\n(a) the claimant is a dealer registered under the Vanijyik Kar Adhiniyam;\n(b) the goods purchased by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of such purchase by him;\n(c) the dealer claiming set off shall, at the time of assessment, produce a true declaration in Form II duly filled in and signed by the selling registered dealer and copies of the relevant bills or cash memoranda or other relevant documents in support thereof. A declaration in Form II may cover more than one entry of goods if the total purchase value covered by the declaration does not exceed ten thousand rupees.]\n5.\n6.\n[7. Manner of issue of bill, cash memo or invoice under Section 7.\n\"Local goods for...................(enter here name of local area), entry tax not paid.\"\n[7A. Procedure for composition under Section 7-A.\nRs.\n(a) Gross turnover of local goods\n..................................................\n(b) Deduct-\n(i) Sales\n\t\t\t\toutside the State\n..................................................\n(ii) Sales\n\t\t\t\tin the course of inter-State trade or commerce\n..................................................\n(iii) Sales\n\t\t\t\tin the course of export out of the territory of India\n..................................................\nTotal of (b)\n..................................................\n(c) Sales within Chhattisgarh [(a)-(b)]\n..................................................\n(d) Less-Sales likely to have taken place in the local area in\n\t\t\t\trespect of which the goods are local goods to be calculated in\n\t\t\t\tthe manner laid down in clause (ii).\n..................................................\n(e) Sale price of local goods in respect of which composition\n\t\t\t\tmoney is payable\n..................................................\n(f) Composition money payable to be computed. on (e) above at\n\t\t\t\tthe rate specified in Schedule II read with Rule 4.\n..................................................\n(ii) The deduction under sub-clause (d) in clause (i) shall be given from the amount arrived at in sub-clause (c) thereof in the same proportion as the population of the local area, in respect of which the goods are local goods, bears to the total population of Chhattisgarh according to the last census.\n(iii) The composition money under this sub-rule shall be paid for every period for which a return is required to be furnished and proof of payment shall be sent along with the return for that period.\n(i) Name and full address of the dealer.\n(ii) Registration number under the Vanijyik Kar Adhiniyam.\n(iii) Date from which he has opted for the composition scheme.\n(iv) Date from which he has opted out of the composition scheme.\n(v) Goods in respect of which composition is made and local area in respect of which such goods arc local goods.]",
        "footnote": "",
        "is_definition": true,
        "sort_order": 1
    },
    "prev_section": "1",
    "next_section": "8"
}