(i) from a registered dealer in the circumstances in which no tax under Section 9 is payable by that registered dealer on the sale price of such goods; or
(ii) from any other person;
(a) sold or disposed of otherwise; or
(b) used or consumed in the manufacture or processing of other goods or used or consumed otherwise;
(a) a dealer whose turnover in a year does not exceed the limit specified in sub-section (5) of Section 5;
(b) a dealer holding a licence under Section 18 in respect of raw material and incidental goods used in that year in the manufacture of goods in respect of which he holds such licence;
(c) a dealer in respect of the purchase price of unginned cotton as specified in Part I of Schedule II and such other goods in the said part as the State Government may from time to time by notification specify, who has consumed or used them as raw material for the manufacture of other goods and the goods so manufactured are sold by him in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India;
(d) any other dealer who has no turnover, if his aggregate of purchase prices of all the goods does not exceed fifty thousand rupees.
Section 10 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
10. Levy of Purchase Tax.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-10.json
•
Section 10
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "10",
"title": "10. Levy of Purchase Tax.",
"chapter": null,
"content": "(i) from a registered dealer in the circumstances in which no tax under Section 9 is payable by that registered dealer on the sale price of such goods; or\n(ii) from any other person;\n(a) sold or disposed of otherwise; or\n(b) used or consumed in the manufacture or processing of other goods or used or consumed otherwise;\n(a) a dealer whose turnover in a year does not exceed the limit specified in sub-section (5) of Section 5;\n(b) a dealer holding a licence under Section 18 in respect of raw material and incidental goods used in that year in the manufacture of goods in respect of which he holds such licence;\n(c) a dealer in respect of the purchase price of unginned cotton as specified in Part I of Schedule II and such other goods in the said part as the State Government may from time to time by notification specify, who has consumed or used them as raw material for the manufacture of other goods and the goods so manufactured are sold by him in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India;\n(d) any other dealer who has no turnover, if his aggregate of purchase prices of all the goods does not exceed fifty thousand rupees.",
"footnote": "",
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"sort_order": 11
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