(a) in relation to a dealer who imports into the State goods other than lottery tickets of the value of not less than Rs. [1,00,000] /- in a year - [Two Lac Rupees] ;
(b) in relation to a dealer who manufactures in a year any goods (other than such goods as may be [notified] by the State Government in this behalf) of the value not less than Rs. [1,00,000] - [Two Lac Rupees] ;
(c) in relation to a dealer a co-operative society registered under any law for the time being in force relating to co-operative societies dealing exclusively in goods produced or manufactured by such society or its members without the aid of hired labour - [Two] Lac Rupees;
(d) in relation to a dealer who enters into a works contract and in the execution thereof supplies goods (whether as goods or in some other form) - [Two Lac Rupees;]
(e) in relation to a dealer not falling in clause (a), (b), (c) or (d) - [Five Lac Rupees] ;
(f) in relation to a dealer liable to pay tax under Section 9-A - Fifty Thousand Rupees.
Section 5 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
5. Incidence of taxation.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-5.json
•
Section 5
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
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"section": {
"number": "5",
"title": "5. Incidence of taxation.",
"chapter": null,
"content": "(a) in relation to a dealer who imports into the State goods other than lottery tickets of the value of not less than Rs. [1,00,000] /- in a year - [Two Lac Rupees] ;\n(b) in relation to a dealer who manufactures in a year any goods (other than such goods as may be [notified] by the State Government in this behalf) of the value not less than Rs. [1,00,000] - [Two Lac Rupees] ;\n(c) in relation to a dealer a co-operative society registered under any law for the time being in force relating to co-operative societies dealing exclusively in goods produced or manufactured by such society or its members without the aid of hired labour - [Two] Lac Rupees;\n(d) in relation to a dealer who enters into a works contract and in the execution thereof supplies goods (whether as goods or in some other form) - [Two Lac Rupees;]\n(e) in relation to a dealer not falling in clause (a), (b), (c) or (d) - [Five Lac Rupees] ;\n(f) in relation to a dealer liable to pay tax under Section 9-A - Fifty Thousand Rupees.",
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