{ "id": 16183, "slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994", "title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994", "short_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994", "act_number": "Act No. 5 of 1995", "act_year": 1994, "act_type": "STATE", "location": "Chhattisgarh", "law_status": "unknown", "enactment_date": null, "description": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994", "preamble": "", "section_label": "Section", "sections": [ { "number": "1", "title": "1. Short title, extent & commencement.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 0 }, { "number": "2", "title": "2. Definitions.", "chapter": null, "content": "(a) Appellate Deputy Commissioner means an Appellate Deputy Commissioner of Commercial Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Commercial Tax;\nAppellate Deputy Commissioner\n(b) Assistant Commissioner means an Assistant Commissioner of Commercial Tax appointed under Section 3;\nAssistant Commissioner\n(c) Business includes-\nBusiness\n(a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and\n(b) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in sub-clause (a), that is to say-\n(i) goods of the description referred to in sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), whether or not they are specified in the registration certificate, if any, of the dealer under the said Act and whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and\n(ii) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power;\n(d) Commerce means sale or purchase of goods within the meaning of clause (29-A) of Article 366 of the Constitution of India and the expression \"Commercial\" shall be construed accordingly;\nCommerce\n(dd) Commercial Tax Office means an office of any officer appointed under Section 3 of this Act;\nCommercial Tax Office\n(e) Commercial Tax Officer means a Commercial Tax Officer appointed under Section 3 and includes an Additional Commercial Tax Officer.\nCommercial Tax Officer\n(f) Commissioner means the Commissioner of Commercial Tax appointed under Section 3;\nCommissioner\n(g) Cooked food includes sweets and sweetmeats, [namkeen] , mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, nonalcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa;\nCooked food\n(h) Dealer means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and includes-\nDealer\n(i) a local authority, a company, an undivided Hindu family or any society (including a co-operative society), club, firm or association which carries on such business;\n(ii) a society (including a co-operative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to, its members;\n(iii) a commission agent, broker, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal;\n(iv) any person who transfers the right to use any goods for any purpose, (whether or not for a specified period) in the course of business to any other person;\nExplanation.\n(I)\n(i) a mercantile agent as defined in the Indian Sale of Goods Act, 1930 (III of 1930); or\n(ii) an agent for handling goods or documents of title relating to goods; or\n(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment, and every local branch of a firm or company situated outside the State.\n(II)\n(i) The expression declared goods shall have the meaning assigned to it in the Central Sales Tax Act, 1956 (No. 74 of 1956);\ndeclared goods\n(j) Deputy Commissioner means a Deputy Commissioner of Commercial Tax appointed under Section 3 and includes an Additional Deputy Commissioner of Commercial Tax;\nDeputy Commissioner\n(k) Goods means all kinds of movable property other than actionable claims, newspapers, stocks, shares securities or Government stamps and includes all materials, articles and commodities, whether or not to be used in the construction, fitting out, improvement or repair of movable or immovable property, and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before the sale or under the contract of sale;\nGoods\n(l) Import means the bringing or causing to be brought of goods into the State of Chhattisgarh from any place outside the State;\nImport\n(m) Incidental goods means goods, other than raw material and packing material, referred to in clause (b) of sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), for use by the registered dealer in the manufacture or processing of goods or in mining of or in the generation or distribution of electrical energy or any other form of power;\nIncidental goods\n(n) Licence means a licence granted under the Act;\nLicence\n(o) Manufacture includes any process or manner of producing, collecting, extracting, preparing or making any goods, but does not include such manufacture or manufacturing process as may be [notified] .\nManufacture\n(p) Place of business means any place where a dealer purchases or sells any goods or stores goods or keeps accounts of his purchases or sales or both and also includes-\nPlace of business\n(i) the place of business of an agent where a dealer carries on business through an agent;\n(ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, states that any of his books of accounts, documents, stocks or other things, relating to his business are kept;\n(q) Purchase price shall comprise of-\nPurchase price\n(i) the amount payable by a dealer as valuable consideration for the purchase of goods 'simpliciter' :\n(ii) transport costs, if any;\n(iii) trade commission, if any, by whatever name called;\n(iv) forwarding and handling charges, if any;\n(v) insurance charges, if any;\n(vi) local taxes, if any;\n(vii) excise duty, if any, leviable under the Central Excise and Salt Act, 1944 (No. 1 of 1944);\n(viii) cost of packing, if any; and\n(ix) any other charges or costs other than those specified above, if incurred or paid in respect of goods so purchased;\nExplanation.\n(r) Raw material means an article used as an ingredient in any manufactured goods, or an article consumed in the process of manufacture and includes fuel and lubricants required for the process of manufacture;\nRaw material\n(s) Registered dealer means a dealer registered under this Act;\nRegistered dealer\n(t) Sale with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes-\nSale\n(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) a transfer of property in goods whether as goods or in some other form, involved in the execution of a works contract;\n(iii) a delivery of goods on hire purchase or any system of payment by instalments;\n(iv) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;\n(v) a supply, by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration;\n(vi) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\nExplanation.\n(i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and\n(ii) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation and\n(b) Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places.\n(u) sale price means the amount payable to a dealer as valuable consideration for the sale of any goods less any sum allowed as cash discount according to ordinary trade practice but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof other than the cost of freight or delivery or the cost of installation when such cost is separately charged;\nsale price\nExplanation.\n(v) Tax means the tax payable under this Act;\nTax\n(w) Taxable turnover in relation to any period means that part of a dealer's turnover for such period which remains after deducting therefrom-\nTaxable turnover\n(i) the sale price of goods declared tax free under Section 15 or exempted in whole under Section 17;\n(ii) the sale price of goods mentioned in Part II to VI of Schedule II which are in the nature of tax paid goods in he hands of such dealer;\n(iii) the sale 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, sold to a registered dealer who has declared in the prescribed form that the goods are for resale or for use by him in the manufacture of goods for sale by him;\n(iv) the sale price of goods specified in Part I of Schedule II other than those referred to in sub-clause (iii) sold to a registered dealer who has declared in the prescribed form that the goods are for resale by him;\n(v) the amount arrived at by applying the following formula :\nExplanation.\n(vi) such other deductions as may be prescribed.\n(x) Tax paid goods in relation to a dealer means any goods specified in Part II to VI of Schedule II which have been purchased by such dealer from a registered dealer inside the State of Chhattisgarh within the meaning of Section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956) except-\nTax paid goods\n(i) the goods sale whereof by such registered dealer is exempted in whole from payment of tax subject to the condition that such exemption is available only to such registered dealer; and\n(ii) the goods manufactured by a registered dealer in his new industrial unit in respect of which such dealer is availing of the facility of exemption from payment of tax in whole under any notification issued under the Act repealed by this Act or under this Act in pursuance of any scheme of the Slate Government formulated and enforced before or after the commencement of this Act for grant of incentives for the establishment of new industrial units in the State;\n(y) Tribunal means tribunal as constituted under Section 4;\nTribunal\n(z) Turnover used in relation to any period means the aggregate of the amount of sale prices received and receivable by a dealer in respect of any sale or supply or distribution of goods made during that period, whether or not the whole or any portion of such turnover is liable to tax but after deducting the amount, if any, refunded by the dealer to a purchaser, in respect of any goods purchased and returned by the purchaser within the prescribed period :\nTurnover\n(i) in the case of sale by bonafide agriculturist defined in clause (e) of sub-section (1) of Section 2 of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959), of ghee produced by himself; or\n(ii) in case of sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, when such produce is sold in the form in which it was produced, without being subjected to any physical, chemical or other process for being made fit for consumption save mere dehusking, cleaning, grading or sorting, the amount of consideration relating to such sales shall be excluded from his turnover;\nExplanation.\n(zz) Year means the twelve months ending on the 31st day of March.\nYear", "footnote": "", "is_definition": true, "sort_order": 1 }, { "number": "3", "title": "3. Taxing Authorities and other Officers.", "chapter": null, "content": "(a) Additional Commissioner of Commercial Tax;\n(b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Commercial Tax;\n(c) Deputy Commissioner or Additional Deputy Commissioner of Commercial Tax;\n(d) Assistant Commissioner or Additional Assistant Commissioner of Commercial Tax;\n(e) Commercial Tax Officer or Additional Commercial Tax Officer;\n(f) Assistant Commercial Tax Officer; and\n(g) Inspector of Commercial Tax.", "footnote": "", "is_definition": false, "sort_order": 2 }, { "number": "4", "title": "4. Tribunal.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 3 }, { "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.", "footnote": "", "is_definition": false, "sort_order": 4 }, { "number": "6", "title": "6. Determination of liability to pay tax under this Act.", "chapter": null, "content": "(i) the date of institution of proceedings under sub-section (1); or\n(ii) the date of validity of the registration certificate, whichever, is earlier.", "footnote": "", "is_definition": false, "sort_order": 5 }, { "number": "7", "title": "7. Joint and several liability of a contractor or a subcontractor.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 6 }, { "number": "8", "title": "8. Liability of a dealer registered under Central Act No. 74 of 1956 to pay tax.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 7 }, { "number": "9", "title": "9. Levy of tax.", "chapter": null, "content": "(a) the tax payable by a registered dealer on the sales of any goods specified in Schedule II except the goods specified in Schedule III, to another registered dealer for use by him inside the State-\n(i) as raw material or as incidental goods, in the manufacture or in the processing of goods or in the mining of goods, declared tax free under Section 15 or exempted in whole under Section 17 and sold by him-\n(a) in the State of Chhattisgarh, or\n(b) in the course of inter-State trade or commerce, or\n(c) in the course of export out of the territory of India, or\n(ii) in the generation or distribution of electrical energy or any other form of power; shall be levied at the concessional rate of four per cent.\n(b) (i) the tax payable by a registered dealer on the sale of any goods specified in Schedule II except the goods specified in Schedule III, to another registered dealer holding a recognition certificate under Section 25 for use by him as raw material or as incidental goods in the manufacture or processing or mining of taxable goods other than coal; or\n(ii) the tax payable by a registered dealer on the sale of any goods specified in Schedule II to another registered dealer holding a recognition certificate under Section 25 for use by him as raw material or incidental goods in the mining of coal, for sale 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, shall be levied at the concessional rate of four per cent:\nExplanation.\n(ii) the amount payable for violation of restrictions and conditions shall be by way of tax in respect of goods other than declared goods and by way of penalty in respect of declared goods.", "footnote": "", "is_definition": false, "sort_order": 8 }, { "number": "9A", "title": "9A. Tax on right to use.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 9 }, { "number": "9B", "title": "9B. Levy of tax in special circumstances.", "chapter": null, "content": "(i) Sale price of [cereals and pulses as specified in clause (i) and (vi-a) of Section 14 of Central sales Tax Act, 1956 (No.74 of 1956)] ;\n(ii) sale price of such goods at the hands of the registered dealer from whom they have been purchased;\n(iii) the amount arrived at in accordance with the provisions of sub-clause (v) of clause (w) of Section 2.", "footnote": "", "is_definition": false, "sort_order": 10 }, { "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": "", "is_definition": false, "sort_order": 11 }, { "number": "10A", "title": "10A. Levy of surcharge on tax payable except on declared goods.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 12 }, { "number": "11", "title": "11. Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 13 }, { "number": "12", "title": "12. Rate of tax on container or packing material.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 14 }, { "number": "13", "title": "13. Set off or refund of tax in respect of tax paid goods in certain circumstances.", "chapter": null, "content": "(a) when a registered dealer purchases any tax paid goods, other than the goods specified in Schedule-III, [except timber] , which have borne tax under sub-section (1) of Section 9 or Section 9-B at full rate exceeding the concessional rate of four per cent or exceeding such other concessional rate as may be [notified] by the State Government in respect of such goods as raw material or incidental goods and subsequently consumes or uses such goods as raw material or incidental goods in the manufacture or in the processing of any goods or in the mining of any goods specified in Schedule-II which have not been exempted in whole under Section 17 and any such goods after their manufacture, processing or mining 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, he shall be entitled to set off at a rate equal to the difference between the tax at full rate under sub-section (1) of Section 9 or Section 9-B and the tax at the concessional rate of four per cent or such other aforesaid concessional rate, as the case may be, in respect of such goods in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed.\n(b) (i) When a registered dealer sells any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands to any person other than a registered dealer, or any agency and the sale of such goods is exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, he shall, subject to the compliance of the restrictions and conditions if any specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from a registered dealer, as may be prescribed;\n(ii) When a registered dealer purchases any goods specified in Schedule II other than the goods specified in Schedule III which are tax paid goods in his hands and the sale thereof by the selling registered dealer to him is otherwise exempt from tax, in whole or in part, under a notification issued under Section 17 or under any provision of this Act, the purchaser shall, subject to the compliance of the restrictions and conditions, if any, specified in such notification or prescribed under such provision, be entitled to set off in respect of such goods at a rate equal to the difference between the tax at full rate on such goods under sub-section (1) of Section 9 or Section 9-B and the tax at the rate specified under the said notification or prescribed under such provision in such manner and on such quantum of the price at which such goods were purchased from the seller, as may be prescribed.\nExplanation.\n(c) A registered dealer entitled to set off in respect of tax paid goods under clause (a) or clause (b) shall also be entitled to a set off in the amount of surcharge paid on such goods equal to fifteen per cent of the amount of set off admissible under the said clauses.", "footnote": "", "is_definition": false, "sort_order": 15 }, { "number": "14", "title": "14. Burden of proof.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 16 }, { "number": "15", "title": "15. Tax free goods.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 17 }, { "number": "16", "title": "16. Power of State Government to amend Schedule-II.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 18 }, { "number": "17", "title": "17. Saving.", "chapter": null, "content": "(i) (a) any class of dealers; or\n(b) any goods or class of goods, in whole or in part, from the payment of tax under this Act for such period as may be specified in the notification;\n(ii) any dealer or class of dealers from any provision of this Act or any provision of a rule made under Section 80 for such period as may be specified in the notification.\n(i) (a) any class of dealers; or\n(b) any goods or class of goods in whole or in part, from the payment of tax under the repealed Act; or\n(ii) any dealer or class of dealers from any provision of the repealed Act or the provision of any rule made thereunder, for any period before the commencement of this Act and for that purpose it shall and shall always be deemed that the provision of Section 12 of the repealed Act have revived for the purpose of such exemption.", "footnote": "", "is_definition": false, "sort_order": 19 }, { "number": "18", "title": "18. Licensing of certain dealers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 20 }, { "number": "19", "title": "19. Composition of tax by certain registered dealers.", "chapter": null, "content": "(b) The provisions of Sections 26, 27, 42 and 43 shall not apply to a registered dealer to whom permission to pay a lumpsum by way of composition is granted under clause (a) in relation to the period for and the goods in respect of which such composition of tax has been made and who complies with the restrictions and conditions prescribed under the said clause.", "footnote": "", "is_definition": false, "sort_order": 21 }, { "number": "20", "title": "20. Liability to tax of persons not observing conditions of exemption or licence.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 22 }, { "number": "21", "title": "21. Liability of a dealer purchasing exempted goods.", "chapter": null, "content": "(a) the goods purchased shall be used by him for a specified purpose and within a specified time; or\n(b) the goods purchased shall be disposed of by him in a specified manner and within a specified time;\n(i) does not use the goods for the specified purpose or within the specified time; or\n(ii) does not dispose of the goods in the specified manner or within the specified time,", "footnote": "", "is_definition": false, "sort_order": 23 }, { "number": "22", "title": "22. Registration of dealers.", "chapter": null, "content": "(b) After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him evidence and documents in respect of the particulars given in the application as also the accounts relating to the business for verification. On production of the evidence, documents and accounts the Commissioner shall verify the particulars given in the application. On being satisfied about the correctness of the particulars, the Commissioner shall issue to the applicant a permanent registration certificate in the prescribed form not later than thirty days of the date of receipt of the application for grant of a registration certificate.\n(c) If the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than thirty days of the date of receipt of the application.\n(a) in a case where a dealer required to get himself registered under sub-section (2) has applied for registration within the prescribed period, the date on which his turnover in a year first exceeds the limits specified in sub-section (5) of Section 5;\n(b) in a case where a dealer required to get himself registered under sub-section (2) has applied for registration after the expiry of the prescribed period, the date on which he applies for registration;\n(c) in a case where a dealer required to apply for registration under sub-section (1) of Section 49 has applied for registration within thirty days of the transfer of business, the date from which the ownership of the business is entirely transferred to him; and\n(d) in a case where a dealer required to get himself registered under sub-section (1) of Section 49, has applied for registration after the expiry of thirty days of the transfer of business, the date on which he applies for registration.\n(i) on an application made by a dealer for amendment of his registration certificate in pursuance of the provisions of Section 48 or otherwise, amend the registration certificate of the dealer or reject the application within 30 days of the date of receipt of such application, after making such enquiry as he deems fit; and\n(ii) on being satisfied that the registration certificate issued to a dealer requires amendment with regard to certain particulars specified therein, amend the registration certificate after giving the dealer an opportunity of being heard.\n(b) (i) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in clause (a) or clause (b) or clause (c) of Section 48, such amendment shall take effect from the date such event has taken place and in all other cases falling under the said sub-clause the amendment shall take effect from the date of application. An amendment made under sub-clause (ii) of clause (a) shall take effect from the date of order for making such amendment.\n(ii) Where any application for amendment, other than the amendment requested for in pursuance of any event specified in Section 48 is not rejected or the registration certificate is not amended within the time specified in sub-clause (i) of clause (a), the dealer shall be entitled to have the registration certificate amended in accordance with his application from the date of application for amendment and the Commissioner shall amend the certificate accordingly.\n(a) a registered dealer discontinues or transfers his business; or\n(b) the liability of a registered dealer to pay tax ceases in accordance with the provisions of sub-section (3) of Section 5; or\n(c) a registered dealer has been granted a registration certificate by mistake; or\n(d) a registered dealer is in arrears of tax or penalty or any other sum due under this Act; or\n(e) the Commissioner for reasons to be recorded in writing, is of the opinion that the registration certificate should be cancelled for any other reason;\n(b) (i) Any dealer whose application for registration is rejected under clause (c) of sub-section (4); or\n(ii) any dealer whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (9);", "footnote": "", "is_definition": false, "sort_order": 24 }, { "number": "23", "title": "23. Voluntary registration of dealers.", "chapter": null, "content": "(b) On the day the application is received the said authority shall grant the applicant a provisional registration certificate in the prescribed form.\n(c) After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him evidence and documents in respect of the particulars given in the application as also the accounts relating to the business for verification. On production of the evidence, documents and accounts the Commissioner shall verify the particulars given in the application. On being satisfied about the correctness of the particulars, the Commissioner shall issue to the applicant a permanent registration certificate in the prescribed form not later than thirty days of the date of receipt of the application for grant of a registration certificate.\n(d) If on verification of the records produced by the applicant, the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than thirty days of the date of receipt of the application.", "footnote": "", "is_definition": false, "sort_order": 25 }, { "number": "24", "title": "24. Provisional registration of intending manufacturers.", "chapter": null, "content": "Explanation.", "footnote": "", "is_definition": false, "sort_order": 26 }, { "number": "25", "title": "25. Issue of recognition certificate to certain dealers.", "chapter": null, "content": "(a) any registered dealer has obtained a recognition certificate by misrepresenting the facts, or\n(b) the reasons due to which any registered dealer was found eligible for holding a recognition certificate no longer exist, or\n(c) a registered dealer who makes default is furnishing return/or is in arrears of tax or penalty or any other sum due under this Act.", "footnote": "", "is_definition": false, "sort_order": 27 }, { "number": "26", "title": "26. Returns.", "chapter": null, "content": "(ii) Every registered dealer; and\n(iii) Every dealer whose registration certificate has been cancelled under clause (d) or (e) of sub-section (9) of Section 22,\n(i) fails without sufficient cause to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of Section 32; or\n(ii) files a revised return under sub-section (3) showing a higher amount of tax to be due than was shown by him in the original return; or\n(iii) fails to furnish return, such dealer shall be liable to pay interest in respect of,-\n(a) the tax payable by him according to the return referred to in sub-clause (i); or\n(b) the difference of the amount of tax payable according to the revised return; or\n(c) the tax payable for the period for which he has failed to furnish return, at the rate of [1] per cent month from the date the tax so payable had become due to the date of its payment or to the date of order of assessment, whichever is earlier.\nExplanation.\n(1) where the period of default covers a period less than a month the interest payable in respect of such period shall be computed proportionately.\n(2) 'month' shall mean thirty days.\n(b) If a registered dealer having filed a return under sub-section (1) or a revised return under sub-section (3) for any period and paid the tax payable according to such return or revised return after the time prescribed therefor, fails to pay interest along with such return or revised return in accordance with the provisions of clause (a) the Commissioner may, after giving the dealer a reasonable opportunity of being heard, direct him to pay in addition to the tax payable or paid and the interest payable by him, by way of penalty a sum equal to such rate as may be notified which shall not be less than 0.5 per cent but shall not exceed 1.5 per cent per month from the date such interest had become due to the date of its payment or to the date of order of assessment, whichever is earlier.\n(c) (i) A dealer fails without sufficient cause to comply with the requirement of notice issued under sub-section (1); or\n(ii) a registered dealer having paid the tax payable according to a return in time fails to furnish the return in time; or\n(iii) a registered dealer having paid the tax payable according to a return and furnished the return in time, fails to furnish along with the return proof of payments made in accordance with the provisions of sub-section (2);\n(d) Where no tax is payable by a registered dealer committing a default under sub-clause (ii) or sub-clause (iii) of clause (a), the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum not exceeding five hundred rupees.", "footnote": "", "is_definition": false, "sort_order": 28 }, { "number": "27", "title": "27. Assessment of tax.", "chapter": null, "content": "(i) who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or\n(ii) who is neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees [fifty] lacs, has furnished the return or returns for any year and paid the tax payable according to such return or returns within the prescribed time or has furnished the return or returns for any year after the prescribed time but not later than four months of the expiry of the period to which the return relates and has paid the tax according to such return or returns along with the interest payable under clause (a) of sub-section (4) of Section 26 shall be eligible for summary assessment under this Section [the return or returns furnished by such dealer for that year shall be accepted and his assessment shall be deemed to have been made for the purpose of sub-section (1)] .\n(b) On receipt of the return or returns for any such year from a registered dealer in the manner specified in clause (a) the Commissioner shall, subject to the restrictions and conditions in the rules that may be made for the purpose and without requiring the presence of such dealer and calling for his accounts, accept such return or returns and send an intimation of acceptance to the dealer within such time as may be prescribed. Such intimation of acceptance shall be deemed to be an order of assessment for the purpose of this Act.\n(c) Notwithstanding the provisions of clause (b), the Commissioner shall direct every year that five per cent of the dealers in each circle eligible for summary assessment under clause (a) to be selected on sample basis in the manner decided by the Commissioner, be assessed under sub-section (4) of sub-section (5), as the case may be.\n(i) to appear in person or by an agent entitled to appear in accordance with the provisions of Section 31; or\n(ii) to produce evidence or have it produced in support of the returns; or\n(iii) to produce or cause to be produced any accounts, registers, cash memoranda or other documents as may be considered necessary by the Commissioner for the purpose.\n(a) has not furnished returns in respect of any period by the prescribed date; or\n(b) has knowingly furnished incomplete or incorrect returns for any period; or\n(c) having furnished such returns fails to comply with any of the terms of a notice issued under sub-section (3); or\n(d) has not maintained any accounts or the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 42 or has not regularly employed any method of accounting or if the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof, the Commissioner shall in the prescribed manner assess the dealer to the best of his judgement [based on reasonable grounds which shall be recorded] .\n(b) In respect of periods subsequent to the period referred to in clause (a), the amount of tax due from a dealer referred to in the said clause shall be assessed separately for each year.\n(i) in respect of a registered dealer and a dealer referred to in clause (b) of sub-section (6) within a period of two calender years from the end of the period for which assessment is to be made; and\n(ii) in respect of a dealer who has failed to apply for registration, within a period of two calender years from the commencement of proceedings under sub-section (6) :\n(a) Where a fresh assessment has to be made to give effect to any finding or direction contained in any order under Section 61, 62 or 70 or to any order of the Civil Court, High Court or Supreme Court, such assessment shall be made within a period of two calender years from the date of the order containing such finding or direction or the order of the Civil Court, High Court or Supreme Court, as the case may be. If for any reason such fresh assessment is not made within the specified period, the Commissioner shall take steps to ensure that assessment is made as expeditiously as possible;\n(b) Where an order of ex-parte assessment is set aside and case reopended under Section 72 for making a fresh assessment, such fresh assessment shall be made within a period of six calender months from the date of setting aside the ex-parte order of assessment or within the period laid down in clause (i) whichever is later; and\n(c) Nothing contained in this sub-section shall apply to proceedings initiated under Section 28 or Section 29 or any proceeding other than assessment of tax that may be instituted under any other provisions of this Act.", "footnote": "", "is_definition": false, "sort_order": 29 }, { "number": "28", "title": "28. Assessment of turnover escaping assessment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 30 }, { "number": "29", "title": "29. Power of reassessment in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 31 }, { "number": "30", "title": "30. Exclusion of time in assessment proceedings.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 32 }, { "number": "31", "title": "31. Appearance before taxing authorities.", "chapter": null, "content": "(a) before coming into force of this Act, had been enrolled as a Sales Tax Practitioner under the Act repealed by this Act; or\n(b) holds a degree in law or commerce or the degree of Bachelor of Arts with Economics as one of his subject conferred by any Indian university incorporated by any law for the time being in force or by any other university as the State Government may, from time to time by notification, specify; or\n(c) does not possess any of the qualifications referred to in sub-clause (b) but has held a post in the Commercial Tax Department not below the rank of an Assistant Sales Tax Officer/Assistant Commercial Tax Officer for at least ten years and is granted a certificate by the Commissioner having regard to his record of service in the department as being a fit and proper person to appear in any proceeding under this Act, shall be entitled to appear as a Tax Practitioner.\n(i) if he has at any time, passed any order in such proceeding, while he was holding any post in the department;\n(ii) if the place of business of the dealer whom he desires to represent is in the district or circle within the territorial jurisdiction of which the headquarter of the office of the Sales Tax/Commercial Tax Department in which he had held such post was located, unless a period of two years has elapsed since he ceased to hold that post:", "footnote": "", "is_definition": false, "sort_order": 33 }, { "number": "32", "title": "32. Payment and recovery of tax and other dues under this Act.", "chapter": null, "content": "(a) due where the returns were furnished without full payment of tax, or\n(b) assessed under sub-sections (1), (2), (4) and (5) of Section 27 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under sub-section (4) of Section 26, or\n(c) assessed under sub-section (6) or sub-section (7) of Section 27 or Section 28 together with the interest and/or penalty, if any, directed to be paid thereunder, and\n(ii) the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under sub-clauses (b) and (c) of clause (i),\n(b) If the dealer or person does not comply with any order passed by the State Government, the Commissioner may impose on him penalty under sub-section (9).\n(b) When a dealer or person is in default or is deemed to be in default under clause (a), the sum outstanding shall be recoverable as an arrear of land revenue according to the provisions of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) and the rules made thereunder and for the purpose of effecting the recovery of such sum-\n(i) the Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Commissioner under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959);\n(ii) an Additional Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said Code;\n(iii) a Deputy Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Collector under the said Code;\n(iv) an Assistant Commissioner of Commercial Tax shall have and exercise all the powers and perform all the duties of the Assistant or a Deputy Collector under the said Code;\n(v) a Commercial Tax Officer and Assistant Commercial Tax Officer shall have and exercise all the powers and perform all the duties of the Tahsildar under the said Code.\n(c) Every notice issued or order passed in exercise of the powers conferred by clause (b), shall for the purpose of Sections 60, 61, 62, 70 and 71 of this Act be deemed to be a notice issued or an order passed under this Act.\n(d) Notwithstanding anything contained in the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) where twenty five per cent of the sale value is deposited by the purchaser for the purchase of property sold in auction, the purchaser may apply to the Commissioner in writing to permit him to pay the balance amount in instalments. The Commissioner may allow him to pay such amount in instalments with interest thereon on such conditions as he may deem fit to impose.", "footnote": "", "is_definition": false, "sort_order": 34 }, { "number": "33", "title": "33. Payment of tax in advance of assessment on failure to furnish returns.", "chapter": null, "content": "(a) the Commissioner may, if the tax payable by such dealer in a year does not ordinarily exceeds one thousand rupees; and\n(b) the Commissioner shall, if the tax payable by such dealer in a year exceeds rupees one thousand, require such dealer to pay such tax, in the manner laid down in the following sub-sections in advance of an assessment which may be under Section 27.\n(a)(i) Where the registered dealer has been assessed to tax for any previous year or part thereof, the tax payable in advance shall be an amount which bears to the amount of tax assessed in respect of the latest previous year or part thereof the same proportion as the period for which the tax payable in advance bears to the period for which the latest assessment was made, or\n(ii) where the registered dealer has furnished the return as required under sub-section (1) of Section 26 for any period subsequent to the latest previous year or part thereof for which he has been assessed to tax, the tax payable in advance shall be an amount which bears to the maximum amount of tax payable according to any such return the same proportion as the period for which the tax payable in advance bears to the period for which such maximum amount of tax was payable according to such return, whichever is greater.\n(b) Where a registered dealer has not been assessed to tax for any previous year or part thereof but has furnished the return as required by sub-section (1) of Section 26 for any period, the tax payable in advance shall be an amount which bears to the maximum amount of tax payable according to any such return the same proportion as the period for which the tax payable in advance bears to the period for which such maximum amount of tax was payable according to such return.\n(c) Where a registered dealer has not been assessed to tax for any previous year and no returns have been furnished by him for such year or where a registered dealer has no previous year, the tax payable in advance shall be such amount as the Commissioner may determine to the best of his judgement.", "footnote": "", "is_definition": false, "sort_order": 35 }, { "number": "34", "title": "34. Deduction and payment of tax in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 36 }, { "number": "35", "title": "35. Deduction at source of tax payable by a contractor.", "chapter": null, "content": "Explanation.\n(i) Department of the Central or the State Government.\n(ii) Public Sector Undertaking.\n(iii) Municipalities and Municipal Corporation.\n(iv) [...] Authorities constituted under any law for the time being in force.\n(v) Public limited companies.\n(vi) Non-governmental organisations.", "footnote": "", "is_definition": false, "sort_order": 37 }, { "number": "35A", "title": "35A. Saving for person responsible for deduction at source.", "chapter": null, "content": "[35B. Registration of persons liable for tax deduction at source.\n(ii) Every person require to obtain a certificate of registration under sub-section (1), shall within 30 days of his becoming liable to pay tax under this Act, apply for the certificate of registration to the Commissioner, in the prescribed [form] and that authority shall, after such inquiry as it considers necessary within days of the receipt of application is in order, grant certificate of registration.\n(iii) Where a person liable for registration has failed to apply for such certificate, within the time specified in sub-section (2), the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding one hundred rupees for each day subject to a maximum of five thousand rupees.\n(iv) Where a person liable for registration has given false information in any application submitted under this Section, the Commissioner may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding five hundred rupees.]\n[35C. Returns to be furnished by a person liable for tax deduction as source.", "footnote": "", "is_definition": false, "sort_order": 38 }, { "number": "36", "title": "36. Production of tax clearance certificate.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 39 }, { "number": "37", "title": "37. Special provisions relating to deferred payment of tax by industrial units.", "chapter": null, "content": "(a) registered as a small scale industrial unit with the Industries Department of the Government of Chhattisgarh, or\n(b) registered with the Industries Department of the Government of Chhattisgarh as medium scale industrial unit or has sent a memorandum of information thereof to the Central Government, or\n(c) registered as a large scale industrial unit with any authority duly empowered to do so by the Government of Chhattisgarh or the Central Government, or\n(d) holding a licence under the Industries (Development and Regulation) Act, 1951 (No. 65 of 1951) wherever necessary, and who in each case has or may set up a new industrial unit in any district of Chhattisgarh eligible for grant of the facility of deferred payment of tax under the scheme providing for grant of incentive to entrepreneur for setting up new industrial units in the State as the State Government may make in this behalf, may make deferred payment subject to such restrictions and conditions as may be specified in such scheme.", "footnote": "", "is_definition": false, "sort_order": 40 }, { "number": "38", "title": "38. Special mode of recovery.", "chapter": null, "content": "(a) any person from whom any amount is due or may become due to a dealer or person who has failed to comply with a notice of demand for any amount due under this Act;\n(b) any person who holds or may subsequently hold any money for or on account of such dealer or person,\nExplanation.", "footnote": "", "is_definition": false, "sort_order": 41 }, { "number": "39", "title": "39. Refunds.", "chapter": null, "content": "Explanation.\n(ii) For the purpose of this sub-section 'month' shall mean thirty days.", "footnote": "", "is_definition": false, "sort_order": 42 }, { "number": "40", "title": "40. Power to withhold refund in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 43 }, { "number": "41", "title": "41. Remission of tax.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 44 }, { "number": "42", "title": "42. Accounts.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 45 }, { "number": "43", "title": "43. Certain dealers to issue bills or cash memoranda.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 46 }, { "number": "44", "title": "44. Saving for dealers dealing in tax free and tax paid goods.", "chapter": null, "content": "(i) he will be dealing exclusively during that year in goods declared tax free under Section 15 or exempted in whole under Section 17, or\n(ii) his turnover in a year does not exceed rupees forty lacs and that he will deal exclusively in tax paid goods or deal, along with such goods, in goods declared tax free under Section 15 or exempted in whole under Section 17 during that year,", "footnote": "", "is_definition": false, "sort_order": 47 }, { "number": "45", "title": "45. Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay tax and power of the Commissioner acting upon the report of such committee.", "chapter": null, "content": "(a) require the dealer to produce before him any accounts, registers, or documents relevant to his business or to furnish such other information as he may deem fit for scrutiny, or\n(b) inspect the place of business of such dealer and for this purpose all accounts, registers and documents, relating to the business of such dealer and all the goods kept in such place of business shall be open to inspection by the Commissioner.\n(a) enter and search any place of business of such dealer or any other place whether such place be the place of his business or not, where the Commissioner has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stock of goods relating to his business and the Commissioner may, for exercising the powers under this clause, seal or break open the lock of any door, box, locker, safe, almirah or any other receptacle where the keys thereof are not produced on demand or are not available; and\n(b) also search any person who leaves or is about to enter or is already in the place referred to in clause (a), if the Commissioner has reason to suspect that such person has secreted about his person, any such books of accounts or other documents relating to the business of such dealer.\n(b) The Commissioner shall as soon as possible, after seizure of the goods under clause (a), serve upon the dealer, a notice in writing to show cause within a period of thirty days of service of such notice as to why a penalty equal to double the amount of tax payable and calculable on the price which such goods would have fetched on their assumed sale in Chhattisgarh, on the date of seizure, be not imposed on him for the dealers default in not making entries in respect of such goods in his books of account or register or other documents, as the case may be, maintained by him in the course of his business.\n(c) If the Commissioner, after taking into consideration the explanation of the dealer and after giving him an opportunity of being heard, is satisfied that the entries relating to the said goods were not made in the books of accounts, registers or other documents of the dealer and without any proper justification, the Commissioner shall pass an order imposing a penalty equal to the sum specified in the notice.\n(d) The Commissioner may, at any time after the service of the notice under clause (b) and before passing an order imposing penalty under clause (c), release the goods seized if the dealer or the person from whom the goods were seized furnishes security in the form of cash security or bank guarantee or any other security to the satisfaction of the Commissioner, in each case for such reasonable amount as the Commissioner may specify by order in writing with the due regards to the amount of penalty proposed.\n(e) The cash security, and in the case of bank guarantee, or any other security, when the amount thereof realised, shall be adjusted towards the penalty imposed and the balance, if any, shall be refunded to the dealer or to the surety, as the case may be.\n(f) Where no security is furnished under clause (d), the dealer shall pay the amount of penalty, within thirty days of the service of the order imposing penalty on him and on payment of such amount goods seized shall be released forthwith.\n(g) If the dealer fails to pay the penalty imposed under clause (c), the Commissioner shall, subject to other provisions of this Section, dispose of the goods by sale in such manner as may be prescribed and apply the sale proceeds thereof towards the penalty imposed and the expenses incurred on account of and incidental to the custody, protection, preservation and sale of such goods and shall refund the balance, if any, to the dealer or person entitled.\n(h) The penalty imposed under clause (c) shall be without prejudice to any other action under any other provisions of this Act.\n(i) Where any objection is made to the seizure of the property seized under clause (c) on the ground that such goods do not belong to the dealer or are not otherwise liable to seizure, the Commissioner shall proceed to decide the objection:\n(i) where, before the objection is made, the property seized has already been sold, or\n(ii) where the Commissioner considers that the objection was designedly or unnecessarily delayed.\n(j) All questions including question relating to right, title or interest in the property seized arising between the parties to such proceedings or their representatives and relevant to the adjudication of the claim or objection, shall be determined by the Commissioner dealing with the claim or objection.\n(k) Upon the determination of the question referred to in clause (j), the Commissioner shall, in accordance with such determination :\n(i) allow the claim or objection and release the property from distrain either wholly or to such extent as he thinks fit, or\n(ii) disallow the claim or objection, or\n(iii) continue the distrain subject to any lien, charge or other interest in favour of such person, or\n(iv) pass such order as in the circumstances of the case, he deems fit.\n(l) Where any claim or objection has been adjudicated upon under clause (k) or where the Commissioner refuses to entertain a claim or objection under the proviso to clause (h), any such order made shall be deemed to be an order relating to assessment of tax against a dealer under Section 27 and shall be subject to the same condition as to appeal, revision or any other remedy under this Act.", "footnote": "", "is_definition": false, "sort_order": 48 }, { "number": "45A", "title": "45A. Establishment of check posts.", "chapter": null, "content": "(a) goods notified under sub-section (4) are being transported in respect of which the transporter has not filed any declaration; or\n(b) the declaration filed in respect of any goods is false or incorrect, either in respect of the kind of goods, or the quantity of goods transported, or the value thereof, or\n(c) consignor or the consignee of the goods is shown to be a dealer registered under this Act, while the records available in his office do not show the existence of such a dealer, such officer may presume, until the contrary is proved, that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons therefor in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods in such manner as may be prescribed.\nExplanation.", "footnote": "", "is_definition": false, "sort_order": 49 }, { "number": "45B", "title": "45B. Particulars to be furnished by persons transporting goods.", "chapter": null, "content": "Explanation.", "footnote": "", "is_definition": false, "sort_order": 50 }, { "number": "45C", "title": "45C. Power of officers of the Commercial Tax Department to check goods at the points of loading and unloading.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 51 }, { "number": "45CC", "title": "45CC. Power to check goods in transit.", "chapter": null, "content": "(i) He shall exercise all the powers exercisable by the check post officer under that section;\n(ii) He shall follow the procedure laid down therein;\n(iii) The provisions of that section shall apply mutatis mutandis to such proceedings.", "footnote": "", "is_definition": false, "sort_order": 52 }, { "number": "46", "title": "46. Delegation of Commissioner's powers and duties.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 53 }, { "number": "47", "title": "47. Transfer of proceedings.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 54 }, { "number": "48", "title": "48. Information to be furnished regarding changes in business.", "chapter": null, "content": "(a) sells or otherwise disposes off his business or any part or place of his business or effects or comes to know of any other change in the ownership of the business, or\n(b) discontinues his business or changes his place of business or opens a new place of business, or\n(c) changes the name or nature of his business, he or if he dies his legal representative shall within the prescribed time, inform the prescribed authority accordingly.", "footnote": "", "is_definition": false, "sort_order": 55 }, { "number": "49", "title": "49. Tax payable by transferee of business.", "chapter": null, "content": "(a) the tax payable under this Act by such firm, association or family for the period upto the date of such discontinuance may be assessed and determined as if no such discontinuance had taken place; and\n(b) every person who was at the time of such discontinuance a partner of such firm or a member of such association or family shall notwithstanding such discontinuance, be liable severally and jointly for the payment of the tax payable by such firm, association or family, whether such assessment is made prior to or after such discontinuance and, subject as aforesaid the provisions of this Act shall apply as if every such person or partner were himself a dealer:\nExplanation.", "footnote": "", "is_definition": false, "sort_order": 56 }, { "number": "50", "title": "50. Liability of firms.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 57 }, { "number": "51", "title": "51. Transfers to defraud revenue void.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 58 }, { "number": "52", "title": "52. Assessment of legal representatives.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 59 }, { "number": "53", "title": "53. Tax to be first charge.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 60 }, { "number": "54", "title": "54. Assessment in special cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 61 }, { "number": "55", "title": "55. Power of Commissioner and his assistants to take evidence on oath, etc.", "chapter": null, "content": "(a) the following powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908) namely :\n(i) to summons and enforce the attendance of any person and examine him on oath or affirmation;\n(ii) to compel the production of documents or accounts and to impound or detain them;\n(iii) to issue commissions for the examination of witness; and\n(iv) to require or accept proof of facts by affidavits; and\n(b) Such further powers as may be prescribed.", "footnote": "", "is_definition": false, "sort_order": 62 }, { "number": "56", "title": "56. Power of Commissioner to call for information in certain cases.", "chapter": null, "content": "(a) require any firm or any Undivided Hindu Family to furnish a statement of the names and addresses of the partners of such firm, or of the names and addresses of the manager and members of such family, as the case may be;\n(b) require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address of the person for whom he is a trustee, guardian, manager or agent;\n(c) require any person whom he has reason to believe to have purchased goods from outside Chhattisgarh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him;\n(d) require any person whom he has reason to believe to have despatched goods to any place outside Chhattisgarh to furnish a statement of the name and address of the person to whom he has despatched such goods and of the description and price thereof.", "footnote": "", "is_definition": false, "sort_order": 63 }, { "number": "57", "title": "57. Furnishing of information by bank and clearing and forwarding agents.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 64 }, { "number": "58", "title": "58. Control on clearing and forwarding agents to prevent or check evasion of tax.", "chapter": null, "content": "(i) every clearing and forwarding agent who during the course of his business handles documents of title to goods or transports goods or despatches or takes delivery of goods and who has his place of business at such places as may be [notified] by the State Government, shall send an intimation about his business in the prescribed form to the [prescribed authority] and in the prescribed manner before the prescribed date; and\n(ii) every such clearing and forwarding agent shall maintain a register in such form and containing such particulars of his business as may be prescribed which shall be open to inspection by the Commissioner.", "footnote": "", "is_definition": false, "sort_order": 65 }, { "number": "59", "title": "59. Clearing and forwarding agents defined.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 66 }, { "number": "60", "title": "60. Bar to certain proceedings.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 67 }, { "number": "61", "title": "61. Appeal.", "chapter": null, "content": "(a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten per cent of such balance;\n(b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to;\n(i) thirty three per cent, where the default relates to one quarter;\n(ii) fifty per cent, where the default relates to two quarters; and\n(iii) seventy five per cent, where the default relates to more than two quarters;\n(c) where a penalty under Section 69 has been imposed, fifty per cent of such balance;\n(d) where the order appealed against has been passed under Section 28 and a penalty has been imposed under the said Section, fifty percent of such balance; and\n(e) in any other case twenty five per cent of such balance;\n(a) the Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal, In disposing of such appeal, the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both but shall not remand the case.\n(b) The Tribunal may.\n(i) Confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both or\n(ii) set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty has been appealed against to make a fresh assessment or re-impose penalty, after such enquiry, as it may direct; or\n(c) pass such order, as it may think fit.", "footnote": "", "is_definition": false, "sort_order": 68 }, { "number": "62", "title": "62. Power of revision by Commissioner.", "chapter": null, "content": "(a) either on his own motion, may; or\n(b) On an application by a dealer or person made within the prescribed period from the date of order, shall; call for the record of the proceeding in which any order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act, shall pass such order not being an order prejudicial to the dealer or person, as he thinks fit [within one calendar year from the date of filing of such application for revision] :\n(a) where an appeal against the order is pending before any authority specified in sub-section (1) of Section 61 or where, if such appeal, lies, the time within which it may be filed has not expired; or\n(b) where a second appeal against the order has been filed :\n(i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and\n(ii) against an order passed under Section 72, [.....]\nExplanation.\n(a) the dealer has exhausted the remedies available to him under Section 61, sub-section (1) of this Section, Section 71 or Section 72, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or\n(b) his application for revision under sub-section (1) has been rejected on merits :", "footnote": "", "is_definition": false, "sort_order": 69 }, { "number": "63", "title": "63. Additional evidence on appeal or revision.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 70 }, { "number": "64", "title": "64. Court fee stamps on appeal and application for revision.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 71 }, { "number": "65", "title": "65. Application of Sections 4 and 12 of the Limitation Act, 1963.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 72 }, { "number": "66", "title": "66. Extension of period of limitation in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 73 }, { "number": "67", "title": "67. Power of Commissioner to stay proceedings.", "chapter": null, "content": "(a) pending examination of any question of law-\n(1) before him, or\n(2) before, the Tribunal on an application under sub-section (1) of Section 70, or\n(3) before the High Court on an application under sub-section (2) [of] Section 70, or\n(b) for any other reason to be recorded in writing, stay any proceeding or proceedings under Section 27 or Section 28 or Section 29 in respect of any dealer or class of dealers.", "footnote": "", "is_definition": false, "sort_order": 74 }, { "number": "68", "title": "68. Determination of disputed questions.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 75 }, { "number": "69", "title": "69. Power of Commissioner or appellate or revisional authority to impose penalty in certain circumstances.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 76 }, { "number": "70", "title": "70. Statement of case to High Court.", "chapter": null, "content": "(a) withdraw his application and if he does so, the fee paid shall be refunded, or\n(b) apply to the High Court to require the Tribunal to make a reference.", "footnote": "", "is_definition": false, "sort_order": 77 }, { "number": "71", "title": "71. Rectification of mistakes.", "chapter": null, "content": "(i) On his own motion at any time within [three calender months] from the date of any order passed by him; or\n(ii) On an application made by a dealer within [three calender months] from the date of receipt of such application, rectify such order for correcting any clerical or arithmetical mistake or any error [apparent on the face of record of] arising therein from any accidental slip or omission ;\n(i) passed by the Tribunal, or\n(ii) passed by the appellate authority as they apply to the rectification of a mistake by the Commissioner.\n(b) The Tribunal may rectify any order passed by it-\n(i) on its own motion at any time within one calender year from the date of passing of such order; and\n(ii) on an application made by the dealer or the Commissioner, at any time within one calender year from the date of receipt of such application.", "footnote": "", "is_definition": false, "sort_order": 78 }, { "number": "72", "title": "72. Power to set aside an ex-parte order.", "chapter": null, "content": "(a) if he had previous intimation of the date of hearing, within thirty days of the date of hearing; and\n(b) if the dealer had no previous intimation of the date of hearing within thirty days from the date of service of such order, apply to the assessing authority to set aside the order and reopen the case and if such authority is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, it may set aside the order and reopen the case for hearing :", "footnote": "", "is_definition": false, "sort_order": 79 }, { "number": "73", "title": "73. Collection of tax by dealers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 80 }, { "number": "74", "title": "74. Offences and penalties.", "chapter": null, "content": "(a) collects any amount by way of tax in contravention of Section 11; or\n(b) fails to get himself registered as required by sub-section (1) or sub-section (2) of Section 22; or\n(c) fails, without sufficient cause, to submit any return as required by sub-section (1) of Section 26 or submits false return or furnishes a false statement; or\n(d) without reasonable cause fails to pay the tax due within the time allowed; or\n(e) fails or neglects to issue bill or cash memorandum or to keep or preserve the bill or cash memorandum as required under Section 43; or\n(f) not being a registered dealer falsely represents when purchasing goods that he is a registered dealer; or\n(g) fails to keep accounts or records of sales or purchases in accordance with any requirement made of him under Section 42; or\n(h) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or\n(i) neglects to furnish any information required by Section 48; or\n(j) refuses or fails to comply with any requirement made of him under Section 45 or Section 56 or sub-section (1) of Section 57; or\n(k) makes a false statement in a verification or declaration prescribed under this Act which he either knows or believes to be false or does not believe to be true; or\n(l) fails to send intimation required under clause (i) of sub-section (1) of Section 58; or\n(m) fails to maintain a register in accordance with the provisions of clause (ii) of sub-section (1) of Section 58 or refuses or fails to produce the same when required so to do under the said clause; or\n(n) collects any amount by way of tax in contravention of the provisions of sub-section (1) of Section 73; shall without prejudice to the recovery of the tax or penalty that may be due from him, be punishable with-\n(i) (a) imprisonment which may extend to three years and a fine which may extend to two thousand rupees or equal to the amount of tax remained to be paid by the dealer whichever is higher, in respect of offence under clause (b); and\n(b) imprisonment which may extend to three years and a fine which may extend to two thousand rupees in respect of offence under clause (c), (f), (h) or (k); and when the offence is a continuing offence a further fine which may extend to rupees one hundred for every day, the offence continues.\n(ii) imprisonment which may extend to six months or a fine which may extend to one thousand rupees or both in respect of offences not covered by clause (i) and where the offence in respect of which a fine has been imposed, is a continuing offence, a further fine which may extend to rupees fifty for every day the offence continues.\nExplanation.\n(a) the partners in relation to a partnership concern;\n(b) the president and secretary of the managing body in relation to co-operative society;\n(c) the proprietor in relation to a proprietorship concern;\n(d) the karta or manager in relation to Hindu Undivided Family; and\n(e) the secretary, manager and directors in relation to a company incorporated under the Companies, Act, 1956 (No. 1 of 1956);", "footnote": "", "is_definition": false, "sort_order": 81 }, { "number": "75", "title": "75. Compounding of offences.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 82 }, { "number": "76", "title": "76. Bar of prosecution in certain cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 83 }, { "number": "77", "title": "77. Protection of persons acting in good faith and limitation of suit and prosecution.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 84 }, { "number": "78", "title": "78. Disclosure of information by public servant.", "chapter": null, "content": "(a) of any such particulars, in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code, 1860 (XLV of 1860) or under any other enactment for the time being in force; or\n(b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the object of this Act; or\n(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or the recovery of any demand; or\n(d) of any such particulars to a Civil Court in any suit to which the Government is a party and which relates to any matter arising out of any proceedings under this Act or the Act repealed by this Act; or\n(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act [or the Act repealed by this Act] ; or\n(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Commercial Tax Department to any person or persons appointed by the Commissioner under the Public Servant (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or\n(g) of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or\n(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (II of 1899) to impound an insufficiently stamped document; or\n(i) of any such particulars, where such particulars are relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act or the Act repealed by this Act against a legal practitioner, tax practitioner, or chartered accountant, to the authority empowered to take disciplinary action against members practising the profession of a legal practitioner, tax practitioner or chartered accountant, as the case may be; or\n(j) of any such particulars to the Directorate of Economics and Statistics Department as may be necessary, for enabling him to work out the incidence of tax on any commodity or for carrying out any statistical survey of trade, commodity or dealers; or\n(k) of such information as may be required by any officer of department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or by a Court in connection with any prosecution of the public servant arising out of any such investigation.", "footnote": "", "is_definition": false, "sort_order": 85 }, { "number": "79", "title": "79. Sales not liable to tax.", "chapter": null, "content": "(i) where such sale or purchase takes place outside the State of Chhattisgarh; or\n(ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or\n(iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India.\n(i) outside the State of Chhattisgarh; or\n(ii) in the course of inter-State trade or commerce; or\n(iii) in the course of the import of goods into the territory of India or the export of goods out of such territory, shall be determined in accordance with the principles specified in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).", "footnote": "", "is_definition": false, "sort_order": 86 }, { "number": "80", "title": "80. Power to make rules.", "chapter": null, "content": "(a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act;\n(b) the period for return of goods under clause (z) of Section 2;\n(c) the manner in which proceedings shall be instituted under Section 6;\n(d) the manner of proving the payment of tax by the principal under sub-section (3) and by the agent under sub-section (4) of Section 7;\n(e) (i) the restrictions and conditions subject to which the provisions of sub-section (2) of Section 9 shall apply to a selling registered dealer;\n(ii) the restrictions and conditions subject to which tax shall be levied at the concessional rate under sub-section (2) of Section 10;\n(iii) the restrictions and conditions subject to which and the manner in which set off shall be granted under Section 13;\n(f) the conditions subject to which a dealer may be licensed, prescribing the yearly turnover of goods and the rules for the determination of licence fee under Section 18;\n(g) the restrictions and conditions subject to which permission may be granted to a registered dealer to pay a lumpsum in lieu of tax by way of composition and the manner of determining such sum under Section 19;\n(h) (i) the authority to whom application for grant of a registration certificate under sub-section (3) of Section 22 shall be made and the manner of making them;\n(ii) the form of a registration certificate under sub-section (4) of Section 22 and the manner of granting a registration certificate under Section 23;\n(iii) the manner of making application under sub-section (1) of Section 24 and the form of provisional registration certificate under sub-section (2) of Section 24;\n(i) the form and manner in which and the restrictions and conditions subject to which a recognition certificate shall be issued under Section 25;\n(j) (i) the manner of and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of Section 26;\n(ii) the manner of furnishing revised return under sub-section (3) of Section 26;\n(k) (i) the restrictions and conditions subject to which return may be accepted under sub-section (2) of Section 27 and time within which an intimation of acceptance shall be sent to the dealer under the said sub-section;\n(ii) the manner in which tax shall be assessed under sub-section (6) of Section 27;\n(l) (i) the time within which and the fee on payment of which a tax practitioner or a person entitled to appear as a practitioner shall get himself enrolled under sub-section (3) of Section 31;\n(ii) the form of enrollment certificate under sub-section (3) of Section 31;\n(m) (i) the intervals at which the tax shall be paid under sub-section (1) of Section 32;\n(ii) the manner in which the full amount of tax due shall be paid into Government treasury under sub-section (2) of Section 32;\n(iii) the restrictions and conditions subject to which further time may be given by the Commissioner under sub-section (8) of Section 32;\n(iv) the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding arrears of tax under sub-section (14) of Section 32;\n(v) the form of notice under sub-section (3) of Section 33;\n(vi) the manner in which and time within which the tax payable in advance shall be paid;\n(vii) the manner in which any amount deducted by the purchaser under sub-section (1) of Section 34 shall be paid and adjusted;\n(viii) the manner in which and the time within which an amount deducted under sub-section (1) of Section 35 shall be deposited by a person;\n(viii-a) the manner and form in which and the authority by whom the certificate shall be issued under Section 35-A;\n[(viii-b) the manner and form in which certificate of registration shall be obtained under sub-section (1) of Section 35-B] ;\n[(viii-c) the manner and the authority to whom and the dates by which returns shall be furnished under sub-section (l) of Section 35-C] ;\n(ix) the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued under Section 36;\n(x) the manner in which and the restrictions and conditions subject to which deferred payment of tax due may be made by a dealer under Section 37;\n(n) the manner in which, the extent to which, the person to whom and the conditions subject to which the refund shall be made under Section 39;\n(o) the conditions subject to which tax may be remitted under Section 41;\n(p) (i) particulars of bill or cash memorandum under Section 43;\n(ii) the form and manner in which a declaration shall be filed under Section 44;\n(q) (i) the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (1) of Section 45;\n(ii) the manner in which goods shall be disposed off under clause (g) of sub-section (6) of Section 45;\n(qq) (i) the manner in which check posts be set up or barrier erected, the particulars which a bill, invoice or challan and a declaration shall contain, the form and manner in which a declaration shall be filed, the manner in which and the fee on payment of which the declaration form shall be obtained, the manner in which the goods shall be seized and penalty imposed, the manner in which the seized goods shall be released, the manner in which the goods seized shall be confiscated and sold, and the manner in which the transporter may authorise the consignor or consignee to appear before the check post officer under Section 45-A;\n(ii) the form and manner in which, the date by which and the authority to whom the particulars of goods transported shall be furnished under Section 45-B.\n(r) the restrictions and conditions subject to which the Commissioner may delegate his powers and duties under Section 46;\n(s) the authority to whom and time within which information regarding the changes of business shall be furnished under Section 48;\n(t) (i) the prescription of further powers of authorities under clause (b) of sub-section (1) of Section 55;\n(ii) the form in which, the authority to whom, the manner in which and date before which the intimation under clause (i) of sub-section (1) of Section 58 shall be sent; and\n(iii) the form in which the register under clause (ii) of subsection (1) of Section 58 shall be maintained and the particulars which such a register shall contain;\n(u) (i) the manner of preferring appeal under Section 61;\n(ii) procedure to be followed by the appellate authority in disposing of appeals under sub-section (6) of Section 61;\n(iii) the time within which the Commissioner may call for record of proceedings under sub-section (1) of Section 62;\n(iv) the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Section 61, 62 or 71 and other miscellaneous applications or petitions for relief under this Act;\n(v) the value of the Court fee stamps which an appeal or application for revision shall bear, under Section 64;\n(v) (i) the procedure for making an order under sub-section (1) of Section 68;\n(ii) the manner in which the refund shall be made under Section 71;\n(iii) (a) the form of notice under sub-section (3) of Section 73;\n(b) the details to be given in and the manner in which the notice shall be published under sub-section (5) of Section 73;\n(c) the form of application in which refund may be claimed under sub-section (6) of Section 73;\n(w) (i) the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate all offences under this Act under sub-section (4) of Section 74;\n(ii) the conditions subject to which the Commissioner may compound the offences under sub-section (1) of Section 75;\n(x) how and within what time applications, information and notice shall be made, furnished or served under this Act;\n(y) (i) the duties and powers to officers appointed for the purpose of enforcing the provisions of this Act; and\n(ii) generally regulating the procedure to be followed and the form to be adopted in the proceedings under this Act;\n(z) the manner, procedure and other matters in relation to realisation of tax under Section 9-A;\n(zz) the manner of realisation of tax under Section 9-B.\n(a) a breach thereof shall be punishable with fine not exceeding five hundred rupees, and if the offence is a continuing one, with a fine not exceeding twenty five rupees for every day the offence continues; and\n(b) in respect of contravention of any rule, the Commissioner may impose a penalty not exceeding five hundred rupees :", "footnote": "", "is_definition": false, "sort_order": 87 }, { "number": "81", "title": "81. Repeal and savings.", "chapter": null, "content": "(i) such repeal shall not-\n(a) affect the previous operation of the Act so repealed or anything duly done or suffered, thereunder; or\n(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act; or\n(c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the repealed Act; or\n(d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability;\n(ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate or licence) in the exercise of any power conferred by or under the said Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.\n(iii) Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made thereunder and/or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made or such appeal or revision or other proceeding shall be heard and decided by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder as if they were the officer or authority duly empowered for the purpose under the repealed Act.\n(iv) Notwithstanding anything contained in clause (i), any appeal, revision, reference or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision, reference or any other proceedings in accordance with the provisions of this Act.", "footnote": "", "is_definition": false, "sort_order": 88 }, { "number": "82", "title": "82. Transitory provisions.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 89 }, { "number": "83", "title": "83. Power to remove difficulties.", "chapter": null, "content": "Schedule-I\n( See Section 15)\nGoods Exempted from Tax\nGoods Exempted from Tax\n(Effective from 15-3-2000)\nS. No.\nS. No.\nDescription of Goods\nDescription of Goods\nConditions and exceptions subject to which\n\t\t\t\t\texemption has been allowed\nConditions and exceptions subject to which\n\t\t\t\t\texemption has been allowed\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nAgricultural implements as specified by the\n\t\t\t\t\tState Government by [Notification] in the Official Gazette.\n2.\n(1) All kinds of roofing tiles and ridges excepting\n\t\t\t\t\tManglore, Bagra, Kusner and similar superior roofing tiles and\n\t\t\t\t\tridges. [(2)]\n3.\nArticles used by physically handicapped\n\t\t\t\t\tpersons, namely,- (i) Artificial limbs, (ii) Crutches, (iii)\n\t\t\t\t\tCalipers, (iv) Corrective shoes, (v) Various kinds of spinal\n\t\t\t\t\tbraces, (vi) Wheel chairs, (vii) Denis brown splints, (viii)\n\t\t\t\t\tVarious kinds of splints.\n4.\nFabrics on which additional excise duty is\n\t\t\t\t\tlevied or leviable under the Central Excise and Tariff Act, 1985\n\t\t\t\t\t(No. 5 of 1986) and all varieties of khadi cloth, [handloom cloth] but excluding silk, silk cloth and hessian cloth.\n5.\nBesan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk, bran of cereals and pulses\n6.\nBio-gas plants.\n7.\nBooks, almanacs, panchangs, drawing books,\n\t\t\t\t\texercise books, periodicals and journals.\n8.\nBraille writer, braille short-hand writer,\n\t\t\t\t\tbraille watch, braille writing frame, braille mathematical\n\t\t\t\t\tinstruments, braille globes and maps (Geography), braille\n\t\t\t\t\tthermometer, braille lectometer and braille barometer.\n9.\nCharkha including Amber charkha and its parts\n\t\t\t\t\tincluding wooden and rubber parts, implements used in the\n\t\t\t\t\tproduction of Khaddar or Khadi as defined in clause (b) of\n\t\t\t\t\tSection 2 of the Chhattisgarh Sales of Khaddar Act, 1953 (X of\n\t\t\t\t\t1953), handlooms including pit looms, frame looms, light shuttle\n\t\t\t\t\tlooms and paddle looms.\n10.\nCondoms and contraceptives.\n11.\nCowdung and products thereof.\n12.\nCurd, lassi, butter milk, fresh milk excluding\n\t\t\t\t\tsweetened and coloured milk sold in sealed containers.\n13.\nElectrical energy.\n14.\nSugar and khandsari on which additional excise\n\t\t\t\t\tduty is levied or leviable under the Central Excise and Tariff\n\t\t\t\t\tAct, 1985 (No. 5 of 1986), excluding mishri, chironji and\n\t\t\t\t\tbatasha.\n15.\nTobacco manufactured or unmanufactured, cured\n\t\t\t\t\tor uncured and tobacco products including cigarettes, cigars,\n\t\t\t\t\tcheroots and bidis on which additional excise duty is levied or\n\t\t\t\t\tleviable under the Central Excise and Tariff Act, 1985 (No. 5 of\n\t\t\t\t\t1986) and gudakhu.\n16.\nFresh vegetables (including potatoes and\n\t\t\t\t\tonion), ginger (excluding dried ginger), garlic, singhada, fresh\n\t\t\t\t\tfruits, fresh flowers and sugarcane.\n17.\nFrozen and liquid semen of cattle.\n18.\nGoods on which duty is or may be levied under\n\t\t\t\t\tthe Chhattisgarh Excise Act, 1915 (No. 2 of 1915) other than\n\t\t\t\t\tmedicinal and toilet preparations specified for the time being\n\t\t\t\t\tin the Schedule to the Medicinal and Toilet Preparations (Excise\n\t\t\t\t\tDuties) Act, 1955 (No. 16 of 1955).\n19.\nHuman blood and human blood plasma, pace makers\n\t\t\t\t\tand artificial valve used in human hearts.\n20.\nKumkum, sindoor, all kinds of bangles\n\t\t\t\t\t(excluding those made of ivory, gold or silver), bichhia,\n\t\t\t\t\tmangalsutra of the value not exceeding 500/- rupees, bindi made\n\t\t\t\t\tof plastic or lac, kajal, mehandi, rakhi and ornaments of\n\t\t\t\t\tkathir, German silver or aluminium.\n21.\nNewsprint.\nWhen sold by a dealer registered under the Act\n\t\t\t\t\tto a newspaper establishment holding a certificate issued by the\n\t\t\t\t\tDirectorate of Public Relations, Chhattisgarh, to the effect\n\t\t\t\t\tthat the newspaper establishment is publishing a newspaper, and\n\t\t\t\t\tsuch establishment furnishes a declaration to the effect that\n\t\t\t\t\tthe newsprint being purchased is for the publication of the\n\t\t\t\t\tnewspaper according to their certified circulation.\n22.\nNipples made of rubber and feeding bottles with\n\t\t\t\t\trubber nipples.\n23.\nOrganic manure.\n24.\nPhilatelic stamps, kites.\n25.\nProducts of such village industries as the\n\t\t\t\t\tState Government may by [notification] specify.\nWhen sold by producer and/or organisation\n\t\t\t\t\tcertified for the purpose by Khadi and Village Industries\n\t\t\t\t\tCommission constituted under the Khadi and Village Industries\n\t\t\t\t\tCommission Act, 1956 (No. 61 of 1956) or the Chhattisgarh\n\t\t\t\t\tKhadi and Gramod-hyog Board constituted under the Chhattisgarh\n\t\t\t\t\tKhadi Tatha Gramodhyog Adhiniyam, 1978.\n26.\nQuinine.\n27.\nRenewable energy devices or equipments, that is\n\t\t\t\t\tto say,-\n(i) Flat plate solar collectors,\n(ii) Concentrating and pipe type solar\n\t\t\t\t\tcollectors,\n(iii) Solar cookers,\n(iv) Solar water heaters,\n(v) Solar crop driers and systems,\n(vi) Solar air/gas/fluid heating system,\n(vii) Solar refrigeration, cold storages and\n\t\t\t\t\tair-conditioning systems,\n(viii) Solar stills and desalination systems,\n(ix) Solar pumps based on Solar thermal and\n\t\t\t\t\tSolar photo-voltaic conversion,\n(x) Solar power generating system,\n(xi) Solar photo-voltaic modules and panels for\n\t\t\t\t\twater pumping and other applications,\n(xii) Windmills and any specially designed\n\t\t\t\t\tdevices which run on windmills,\n(xiii) Any special devices including\n\t\t\t\t\telectricity generators and pumps running on wind energy,\n(xiv) Bio-gas engines and bio-gas plant and\n\t\t\t\t\taccessories and equipments connected therewith for utilizing\n\t\t\t\t\tenergy from bio-gas,\n(xv) Agricultural and Municipal waste\n\t\t\t\t\tconversion devices producing energy from bio-mass,\n(xvi) Equipment for utilising ocean weaves,\n(xvii) Hydrams or hydraulic ram or similar\n\t\t\t\t\tother devices using energy derived from flowing or stored up\n\t\t\t\t\twater.\n28.\nSalt.\n29.\nSirali, bageshi, barroo, date leaves, baskets\n\t\t\t\t\tmade out of such leaves, tattas, fans, curtains, mattings and\n\t\t\t\t\tother goods made thereof, handmade sooma and germa, handmade\n\t\t\t\t\tbarahi of leather, utensils and decorative articles made of\n\t\t\t\t\tbamboo and fibrous plants like sabai, shisal, etc., muddas made\n\t\t\t\t\tof sarkanda, done and pattal, phool bahari jhadoo and\n\t\t\t\t\tearthenware made by kumhars (potters).\n30.\n(i) Seeds, plans and bulbs of vegetables,\n\t\t\t\t\tgrass, fruits and flowers other than methi, dhaniya and the\n\t\t\t\t\tseeds which arc covered by the term \"oilseeds\"\n\t\t\t\t\tspecified in Section 14 (vi) of the Central Sales Tax Act, 1956\n\t\t\t\t\t(No. 74 of 1956).\n(ii) Certified seeds and truthfully treated\n\t\t\t\t\tseed.\n31.\nUnbranded bread, eggs, meat, livestock,\n\t\t\t\t\tpoultry, fish and fish seed.\n32.\nWater other than aerated, mineral and distilled\n\t\t\t\t\twater and water sold in sealed containers.\n33.\nWooden bullock cart, wooden wheels and bullock\n\t\t\t\t\tcart axle of iron and steel.\n34.\nWriting slate and slate pencils, chalk sticks,\n\t\t\t\t\tcrayons and foot rules.\n[Schedule-II]\n[ See Section 9 (1)]\n(Effective from 15-3-2000)\n(Effective from 15-3-2000)\nS.No.\nS.No.\nDescription of goods\nDescription of goods\n[Rate of tax (%)]\n[Rate of tax (%)]\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\nPart-I\nPart-I\n1.\nUnginned cotton.\n4\nPart-II\nPart-II\n1.\nAviation spirit and [aviation turbine fuel]\n25\n2.\nMolasses.\n20\n3.\nPetrol and high speed diesel oil.\n25\n4.\nRaw opium.\n20\n5.\nTendu patta.\n20\n6.\nTimber.\n20\nPart-III\nPart-III\n1.\n(i) All kinds of fruit juices and squashes, when sold in\n\t\t\t\t\tsealed or capsuled or corck bottles or jars\n12\n(ii) All kinds of non-alcoholic drinks and beverages\n\t\t\t\t\tincluding syrups, cordials, distilled juices, ark and essences\n\t\t\t\t\twhen sold in sealed or capsuled or cork bottles or jars.\n12\n2.\nACSR conductors.\n12\n3.\nAdhesives.\n12\n4.\nAeronautics.\n12\n5.\nAll arms including rifles, revolvers and pistols and\n\t\t\t\t\tammunition for the same.\n12\n6.\nAll clocks, timepieces and watches.\n12\n7.\nAll crockery, goods made of china and tamchina, goods made of\n\t\t\t\t\tglass and glass ware (except glass bangles) and all types of\n\t\t\t\t\tcutlery.\n12\n8.\nAll kinds of leather goods excluding sports goods and\n\t\t\t\t\tfootwears.\n12\n9.\nAll kinds of musical instruments.\n12\n10.\nAll types of sanitary goods and fittings thereof.\n12\n11.\nAll types of two wheeler, three wheeler and four wheeler\n\t\t\t\t\tmotor vehicles and motor vehicles with more than four wheels\n\t\t\t\t\tincluding their chassis and bodies, and jeep trailers, parts and accessories thereof excluding tractor and tractor trailers.\n12\n12.\nArticles to stainless steel excluding utensils.\n12\n13.\nAsbestos sheets and goods made thereof\n12\n14.\n(i) Cakes and pastries\n12\n(ii) Biscuits, chocolates, toffees, lozenges and peppermint\n\t\t\t\t\tdrops either sold loose or in sealed containers\n12\n(iii) Bakery goods other than unbranded bread and the goods\n\t\t\t\t\tmentioned in (i) and (ii) above\n12\n15.\n(i) Ice cream and kulfi\n12\n(ii) Ice candy and non-alcoholic drinks containing ice-cream\n12\n16.\nCarpets including kalins and galichas.\n[15]\n17.\nCement and cement goods including cement pipes but excluding\n\t\t\t\t\tcement tiles.\n12\n18.\nCigarette cases, holders and lighters.\n12\n19.\nCinematographic equipments including cameras, projectors and\n\t\t\t\t\tsound recording and reproducing equipments, lenses, films and\n\t\t\t\t\tparts and accessories thereof (excluding photographic and other\n\t\t\t\t\tcameras and enlargers, lenses, films, plates, paper and cloth\n\t\t\t\t\tand other parts and accessories required for use thereof).\n12\n20.\nDyes, paints, varnishes, lacquers, enamels, glue, paint\n\t\t\t\t\tbrush, sand paper, turpentine oil and polish excluding drug\n\t\t\t\t\tcolours, gulal and shoe polish.\n12\n21.\nElectronic toys.\n[12]\n22.\nFurs and [skins] (other than those of cattle, sheep and\n\t\t\t\t\tgoats) and articles for personal and domestic use made\n\t\t\t\t\ttherefrom.\n12\n23.\nLaminated sheet such as sunmica, formica, etc.\n12\n24.\nLifts and elevators.\n12\n25.\nLight diesel oil.\n12\n26.\nLiquefied petroleum gas.\n12\n27.\nLubricants.\n12\n28.\nMarble and marble tiles.\n12\n29.\nMineral ores, bauxite and dolomite.\n12\n30.\nMoulded furniture.\n12\n31.\nMosquito and insect repellants [....]\n[5]\n32.\nNaphtha.\n[12]\n33.\nPan masala.\n[20]\n34.\nPlywood and articles made thereof.\n12\n35.\nPreserved food articles.\n12\n36.\nPurses, ladies handbags and vanity bags, [...] , attache\n\t\t\t\t\tcases and despatch cases.\n12\n37.\nRefrigerators, deep freezers, air conditioning plants\n\t\t\t\t\tincluding air conditioners, mechanical water coolers, air\n\t\t\t\t\tcoolers and components, parts and accessories thereof.\n[15]\n38.\nRubber goods excluding sports goods and those mentioned\n\t\t\t\t\telsewhere in the Schedule.\n12\n39.\nSaltpeter, gunpowder, potash, other explosives and fireworks\n\t\t\t\t\tincluding coloured matches.\n[12]\n40.\nSandal wood and sandal wood oil.\n12\n41.\nScents, perfumes, hair tonics, hair creams, [...] , hair\n\t\t\t\t\tshampoo, depilatories, face creams, snows, lipstics, rougue,\n\t\t\t\t\tnail polish and other cosmetics including medicinal preparation\n\t\t\t\t\tthereof.\n[15]\n42.\nSheets and fabrics of PVC.\n12\n43.\n(i) Sheets made of rubber or foam rubber or plastic foam or\n\t\t\t\t\tother synthetic foam or rubberised coir\n12\n(ii) Cushions, pillows, mattresses and other articles made of\n\t\t\t\t\trubber or foam rubber or plastic foam or other synthetic foam or\n\t\t\t\t\trubberised coir\n12\n44.\nSilk fabrics.\n12\n45.\nSpark plugs.\n12\n46.\nStorage batteries and dry cells.\n12\n47.\nSynthetic germs.\n12\n48.\nTelephone and parts thereof.\n12\n49.\nTooth paste, tooth powder, hair oils, face powder, talcum\n\t\t\t\t\tpowder, toilet soap, washing soap and other toilet articles\n\t\t\t\t\tincluding medicinal preparations thereof, combs, brushes, razors\n\t\t\t\t\tand razor blades.\n12\n50.\nTransmission wires, voltage stabilisers and towers.\n12\n51.\nTypewriters, tabulators, calculators, registering, indexing,\n\t\t\t\t\tcard punching, franking, addressing and duplicating machines\n\t\t\t\t\tincluding duplicators and other apparatuses for obtaining\n\t\t\t\t\tduplicate copies, teleprinters and components, parts and\n\t\t\t\t\taccessories of any of them.\n12\n52.\nVacuum cleaner and washing machines.\n12\n53.\nWeather proofing compound.\n12\n54.\nWireless reception instruments and apparatus, radios and\n\t\t\t\t\tradio gramophones, television, VCR, VCP, accumulators,\n\t\t\t\t\telectrical valves, amplifiers and loud speakers and parts and\n\t\t\t\t\taccessories thereof.\n12\n[55.\nAll types of gases including liquified gases except those specified elsewhere in the Schedule.\n12]\nPart-IV\nPart-IV\n1.\nAll kinds of bricks including refractory bricks, asphaltic\n\t\t\t\t\troofing.\n8\n2.\nAll kinds of electrical goods including fans, bulbs other\n\t\t\t\t\tthan those specified elsewhere in this Schedule.\n8\n3.\nAll kinds of footwear.\n8\n4.\nAll kinds of furniture including upholstered and furniture,\n\t\t\t\t\tcabinet-wares such as sofas and almirahs except those specified\n\t\t\t\t\telsewhere in this Schedule.\n8\n5.\nAll kinds of machines and machinery and [parts] except those\n\t\t\t\t\tspecific elsewhere in this Schedule.\n8\n6.\nAll kinds of paper.\n8\n7.\nAll types of cables and electrical wires.\n8\n8.\nButter & Ghee.\n8\n9.\nCeramics.\n8\n10.\nCooked food.\n8\n11.\nDrugs and medicines excluding those specified elsewhere in\n\t\t\t\t\tthis [Schedule] .\n8\n12.\nElectric motors.\n8\n13.\nEarth moving machinery.\n8\n14.\nElectronic goods except those specified elsewhere in the\n\t\t\t\t\tSchedule\n8\n15.\nElectrodes.\n8\n16.\nFilters except those specified elsewhere in this Schedule.\n8\n17.\nFlask.\n8\n18.\nKerosene.\n8\n19.\nMagnets.\n8\n20.\nMilk food and milk products including proprietory\n\t\t\t\t\tpreparations of baby foods except those specified elsewhere in\n\t\t\t\t\tthis Schedule.\n8\n21.\nNapa slab.\n8\n22.\nNutrition food.\n8\n23.\nPipes made of PVC, rubber, polythene and hose pipes.\n8\n24.\nPlastic goods except those specified elsewhere in this\n\t\t\t\t\tSchedule.\n8\n25.\nPumps and oil engines.\n8\n26.\nPulp.\n8\n27.\nPrinting ink.\n8\n28.\nR.C.C. sleepers.\n8\n29.\nSaree falls.\n8\n30.\nSewing machines.\n8\n31.\nSuitcases.\n8\n32.\nSurgical goods.\n8\n33.\nTea and coffee.\n8\n34.\nTiles including cement tiles except those specified\n\t\t\t\t\telsewhere in the Schedule.\n8\n35.\nTransformers.\n8\n36.\nTyres, tubes and flaps of motor vehicles of all kinds, of\n\t\t\t\t\ttractor and trailers and of animal driven vehicles.\n8\n37.\nVegetable, fish and meat sold in sealed containers.\n8\n38.\nDetergents.\n8\n39.\nAll the other goods not included in Schedule-I or any other\n\t\t\t\t\tpart of this Schedule.\n8\nPart-V\nPart-V\n1.\n(i) Acid oil, (ii) Fatty acid, (iii) Oil sludge, (iv) Soap\n\t\t\t\t\tstock, (v) Lecithin.\n4\n2.\nAgarbatti and dhoop.\n4\n3.\nAll kinds of chemicals, acids, sulphur and bleaching powder.\n4\n4.\nAll kinds of ropes and twine including jute twine.\n4\n5.\nAll kinds of umbrellas and parts thereof.\n4\n6.\nAll types of bags including HDPE, LDPE and PP woven sacks.\n4\n7.\nAll kinds of yarn including blended yarn, staple yarn, yarn\n\t\t\t\t\twaste and sewing thread.\n4\n8.\nAluminium ingots and aluminium wire rods.\n4\n9.\nBetel leaves.\n4\n10.\nBone meal.\n4\n11.\nBranded bread.\n4\n12.\nBasic drugs.\n4\n13.\nCandle.\n4\n14.\nCaprolactum, DMT and MEG.\n4\n15.\nCaps and hats.\n4\n16.\nCattle feed, poultry feed and aquatic feed.\n4\n17.\nCaustic soda.\n4\n18.\nChapri, lac and kitti.\n4\n19.\n(i) Cereals as specified in clause (i) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n(ii) Food grains and cereals other than those mentioned in\n\t\t\t\t\tserial number (i) of this entry.\n4\n20.\n(i) Pulses as specified in clause (vi-a) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n(ii) Pulses other than pulses mentioned in serial number (i)\n\t\t\t\t\tof this entry.\n4\n21.\nChemical fertilisers.\n4\n22.\nCoal including coke in all its forms and [charcoal] .\n4\n23.\nComputers, computer parts and accessories.\n4\n24.\nCopper wire rods and wire including copper winding wire.\n4\n25.\nCrude oil as specified in clause (ii-c) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n26.\nCycles, cycle tyre, tubes, parts and accessories thereof.\n4\n[27.\nOmitted w.e.f. 5.6.2001\n4]\n28.\nFabrics other than those specified in Schedule-I and\n\t\t\t\t\telsewhere specified in other parts of Schedule-II.\n4\n29.\nFerro alloy and super alloy.\n4\n30.\nFirewood, charcoal and saw dust.\n4\n31.\nFountain pens, ball point or nib pens, pencils, rubber,\n\t\t\t\t\terasers, pencil sharpners, geometry box and geometrical\n\t\t\t\t\tinstruments and refills of ball point pens.\n4\n32.\nGinned cotton (indigenous or imported) baled, pressed or\n\t\t\t\t\totherwise and cotton waste.\n4\n33.\nGoods for use as containers and packing material.\n4\n34.\nGrass, hay, straw or any other plant in green or dried\n\t\t\t\t\tform.\n4\n35.\nGur and Jaggary.\n4\n36.\nHearing aids.\n4\n37.\nHelmets\n4\n38.\nHides and skins, whether in a raw or dressed state\n4\n39.\n[Hosiery goods.]\n4\n40.\nHurricane lanterns, kerosene lamps, glass chimneys and other\n\t\t\t\t\tparts thereof.\n4\n41.\nHydrogenated vegetable oil.\n4\n42.\nIce\n4\n43.\nIndustrial beltings.\n4\n44.\n[Information technology goods as notified by the Government]\n4\n45.\nInsecticides, herbicides, weedicides and pesticides other\n\t\t\t\t\tthan those specified in [serial number 15] .\n4\n46.\nIron and steel as specified in clause (iv) of Section 14 of\n\t\t\t\t\tthe Central Sales Tax Act, 1956 (No. 74 of 1956)\n4\n47.\nJute as specified in clause (v) of Section 14 of the Central\n\t\t\t\t\tSales Tax Act, 1956 (No. 74 of 1956)\n4\n48.\n[Kirana goods as the State Government may by notification\n\t\t\t\t\tspecify] .\n4\n49.\nMawa.\n4\n50.\nMosquito nets.\n4\n51.\nOilcake including deoiled cake and soyameal.\n4\n52.\nOilseeds as specified in clause (vi) of Section 14 of the\n\t\t\t\t\tCentral Sales Tax Act, 1956 (No. 74 of 1956).\n4\n53.\nPapad, badi, kuldai, sewai, finger papad and sabudana ke\n\t\t\t\t\tphool.\n4\n54.\nParched gram (bhune chane), [prached pease (bhune mutter)] , murmura, poha and lai.\n4\n55.\nPasteurized milk.\n4\n56.\nPerforated pipes used in drip irrigation system.\n4\n57.\nPlastic/PVC granules.\n4\n58.\nPolystyrene.\n4\n59.\nProducts of maize, jwar & tapioca roots, that is to say,-\n4\n(i) All kinds of- (a) Starch, (b) Finishole (thin boiling\n\t\t\t\t\tstarch), (c) Dextrin, (d) Liquid glucose.\n(ii) Dextrose monohydrate.\n(iii) Hydrol.\n(iv) Corn steep liquor.\n(v) Dextrose Anhydrous.\n(vi) Sorbitol.\n60.\nRajka seeds, charota seeds, babool seeds and babool seed\n\t\t\t\t\tpowder.\n4\n61.\nRaw silk\n4\n62.\nRaw wool\n4\n63.\n(i) Readymade garments, excluding garments of silk fabrics\n\t\t\t\t\tand knitted garments.\n4\n(ii) Readymade cotton hosiery and cotton knitted garments and\n\t\t\t\t\treadymade nylon hosiery.\n4\n64.\nSafety matches.\n4\n65.\nSheets, circles and ingots of zinc, brass and copper.\n4\n66.\nSports goods.\n4\n67.\nStaple fibre including viscose staple fibre and waste\n\t\t\t\t\tthereof.\n4\n68.\nStitched rajai covers, stitched covers for bed, pillows and\n\t\t\t\t\tcushions.\n4\n69.\nStraw board.\n4\n70.\nSugar other than those specified in Schedule-I.\n4\n71.\nSweets and namkeen, mishri, chironji and batasha.\n4\n72.\nTobacco and tobacco products other than those specified in\n\t\t\t\t\tSchedule-I.\n4\n73.\nTractors and [Tractor trailers] .\n4\n74.\nUtensils other than those specified elsewhere in this\n\t\t\t\t\tSchedule.\n4\n75.\nVegetable and edible oil except hydrogenated vegetable oil.\n4\n76.\nWick stove.\n4\nPart-VI\nPart-VI\n1.\nArticles including coins made of gold and silver.\n1\n2.\nBullion and specie.\n1\n3.\nGold and silver ornaments of personal wear.\n1\n4.\nPrecious stones such as diamonds, emeralds, rubies, pearls\n\t\t\t\t\tand sapphires whether they are sold loose or as forming part of\n\t\t\t\t\tany article in which they are set.\n1\nSchedule-III\nSee Sections 9,10 and 13\nSchedule-IV\nSee Section 18\nNotifications\nNotifications\nNotification under Section 3 of Chhattisgarh Commercial Tax Act 1994\nNotification under Section 3 of Chhattisgarh Commercial Tax Act 1994\n[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]\n[No. F-1-2-/2000/C. Taxes/Five, dated 7th November, 2000.]\nCommercial Tax Act, 1994 (No. 5 of 1995)\n(1) Notification under Section 27\n[No. F-1-24/C.T./V/2000 dated the 20th December, 2000.]", "footnote": "", "is_definition": false, "sort_order": 90 }, { "number": "1", "title": "1. There has been considerable increase in the number of dealers liable to pay tax under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 51 of 1976), who are to be assessed by Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 91 }, { "number": "2", "title": "2. There has been no increase in the number of authorities competent to make assessments of such dealers under the said Acts, commensurate with the increase in the number of such dealers and their assessment cases.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 92 }, { "number": "27", "title": "3. The assessment proceedings of all such dealers due for completion by the end of the calendar year 2000 under the provisions of sub-section (8) of Section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 have to be completed before the expiry of the calendar year 2000.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 93 }, { "number": "4", "title": "4. Correct assessments of such dealers on merits have to be made by the said authorities after affording them reasonable opportunity of being heard.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 94 }, { "number": "5", "title": "5. Despite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar year 2000 such proceedings cannot be completed by the end of the said period; and", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 95 }, { "number": "6", "title": "6. The aforesaid proceedings need be completed.", "chapter": null, "content": "(2) Notification under Section 17\n[No. F/10-9/2001/C.T./V(1), dated 30th March, 2001.]\nSchedule\nS.No.\nS.No.\nNotification No. & date\nNotification No. & date\nAmendment\nAmendment\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nA-3-10-2000, ST-V (11), Bhopal, date 21-1-2000\nIn the said notification:- (1) Serial Nos. 4, 5, 6, 8,\n\t\t\t\t\t15,17, 23, 24, 25, 26, 29 & 31 shall be deleted. (2) In\n\t\t\t\t\tSerial No. 16 and 18 in place of figure \"4%\" figure\n\t\t\t\t\t\"0%\" shall be substituted. (3) In serial No. 33 the\n\t\t\t\t\twords \"the spiling price of which do not exceed rupees one\n\t\t\t\t\thundred\" shall be deleted. (4) For the words and figures\n\t\t\t\t\t\"1-1-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n2.\nA-3-20-2000, ST-V (20), Bhopal, date 3-3-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"1-4-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n3.\nA-3-28-2000, ST-V(22), Bhopal, date 29-3-2000\nIn the said notification :- (1) In serial No. 8 the words\n\t\t\t\t\t\"Khadi Cloth....... Bagh and Jawad\" the words \"Khadi\n\t\t\t\t\tCloth, Handloom Cloth, Kosa Cloth and sari & bed sheets\n\t\t\t\t\tmanufactured out of these cloths\" shall be substituted. (2)\n\t\t\t\t\tFor the words and figures '1-4-2000 to 31-3-2001\" words and\n\t\t\t\t\tfigures \"1-4-2001 to 31-3-2002\" shall be substituted.\n4.\nA-3-28-2000, ST-V (28), Bhopal, date 13-4-2000\nIn the said notification :- (1) Serial No. 4, 11, 16, 20,\n\t\t\t\t\t22, 25, 26, 27, 32, 33, 37 & 44 shall be deleted. (2) In\n\t\t\t\t\tSerial No. 23 entry No. 2, 8, 9 & 15 shall be deleted. (3)\n\t\t\t\t\tIn Serial No. 2 in place of words \"Laghu Udyog Nigam\"'the\n\t\t\t\t\twords \"Audyogik Kendra Vikas Nigam\" shall be\n\t\t\t\t\tsubstituted. (4) In Serial No. 28 and 29 in place of words\n\t\t\t\t\t\"Chhattisgarh Urja Vikas Nigam Limited\" the words\n\t\t\t\t\t\"Urja Vibhag of Chhattisgarh Government and its\n\t\t\t\t\tinstitutions\" shall be substituted. (5) In Serial No. 30\n\t\t\t\t\tin place of word \"Raipur\" the word \"Narayanpur\"\n\t\t\t\t\tshall be substituted. (6) For the words and figures \"1-4-2000\n\t\t\t\t\tto 31-3-2001\" words and figures \"1-4-2001 to\n\t\t\t\t\t31-3-2002\" shall be substituted.\n5.\nA-3-28-2000, ST-V (29), Bhopal, date 13-4-2000\nIn the said notification :- (1) Serial No. 3 shall be\n\t\t\t\t\tdeleted. (2) For the words and figures \"1-4-2000 to\n\t\t\t\t\t31-3-2001\" words and figures \"1-4-2001 to 31-3-2002\"\n\t\t\t\t\tshall be substituted.\n6.\nA-3-28-2000, ST-V (30), Bhopal, date 13-4-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"1-4-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n7.\nA-3-20-2000, ST-V (43), Bhopal, date 4-5-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"1-4-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n8.\nA-3-10-2000, ST-V (53), Bhopal, date 26-7-2000\nIn the said notification :- (1) Serial No. 2 shall be\n\t\t\t\t\tdeleted. (2) For the words and figures \"1-7-2000 to\n\t\t\t\t\t31-3-2001\" words and figures \"1-4-2001 to 31-3-2002\"\n\t\t\t\t\tshall be substituted.\n9.\nA-3-10-2000, ST-V (54), Bhopal, date 29-7-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"1-4-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n10.\nA-3-49-2000, ST-V (57), Bhopal, date 5-8-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"l-4-200( to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n11.\nA-3-36-2000, ST-V (60), Bhopal, date 9-8-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"9-8-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n12.\nA-3-35-99, ST-V (64), Bhopal, date 10-7-99\nIn the said notification :- (1) Serial No. 3 shall be\n\t\t\t\t\tdeleted. (2) For the words arid figures \"14-8-2000 to\n\t\t\t\t\t31-3-20.01\" words and figures \"1-4-2001 to 31-3-2002\"\n\t\t\t\t\tshall be substituted.\n13.\nA-3-53-2000, ST-V (68), Bhopal, date 24-8-2000\nIn the said notification :- For the words and figures\n\t\t\t\t\t\"1-4-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n14.\nA-3-72-2000, ST-V (78), Bhopal, date 10-10-2000\nIn the said notification:- For the words and figures\n\t\t\t\t\t\"10-10-2000 to 31-3-2001\" words and figures \"1-4-2001\n\t\t\t\t\tto 31-3-2002\" shall be substituted.\n15.\nA-3-28-2000, ST-V (36), Bhopal, date 17-4-2000\nIn the said notification :- (1) Serial No. 1 shall be\n\t\t\t\t\tdeleted. (2) For the words and figures \"1-4-2000 to\n\t\t\t\t\t31-3-2001\" words and figures \"1-4-2001 to 31-3-2002\"\n\t\t\t\t\tshall be substituted.\n(3) Notification under Section 45A.\n[No. F 10/3/2001/CT/V/(10), dated the 1st May, 2001.]\n(4) Notification under Section 45-A\n[No. F-10/3/2001/CT/V/(25) dated the 12th June, 2001.]\nS.No.\nS.No.\nName of Description of Place of Check Post &\n\t\t\t\t\tBarriers\nName of Description of Place of Check Post &\n\t\t\t\t\tBarriers\nLocation of Check Post & Barriers\nLocation of Check Post & Barriers\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nPatekohara (Rampur) Check Post on Bombay-Calcutta Road in\n\t\t\t\t\tRajnandgaon District. To Check the incoming goods vehicle and\n\t\t\t\t\tincoming (out to out) vehicle towards Calcutta.\nBetween 40th and 41th K.M. from Rajnandgaon on Raipur-Nagpur\n\t\t\t\t\tRoad National Highway No. 6.\n2.\nVillage Chichola Check Post on Bombay-Calcutta Road in\n\t\t\t\t\tRajnandgaon District. To check the out going goods vehicle and\n\t\t\t\t\tout going (out to out) vehicle towards Bombay.\nBetween 39th K.M. from Rajnandgaon on Raipur-Nagpur Road\n\t\t\t\t\tNational Highway No. 6.\n(5) Notification under Section 45\n[No. 1440/F 10/3/2001/CT/V (35) dated the 19th July, 2001.]\nChhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995)\nSchedule\nS.No.\nS.No.\nName of Description of Place of Check Post &\n\t\t\t\t\tBarriers\nName of Description of Place of Check Post &\n\t\t\t\t\tBarriers\nLocation of Check Post & Barriers\nLocation of Check Post & Barriers\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nVillage Poundy on Rajnandgaon-Jabalpur (via Kawardha) Road in Kawardha District.\nBetween 136th and 137th k.m. from Rajnandgaon-Jabalpur (via Kawardha) Road, State Highway No. 9.\n(6) Notification under Section 17\n[No. 1884/F-10/324/2001/CT/V (46), dated the 1st September, 2001.]", "footnote": "", "is_definition": false, "sort_order": 96 }, { "number": "1", "title": "1. Notification No. A-3-10-2000-ST-V (53), dated 26th July, 2000.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 97 }, { "number": "2", "title": "2. Notification No. F-10/153/2001-CT-V (24), dated 4th June, 2001.", "chapter": null, "content": "(7) Notification under Section 17\n[No. 1741/F-10/334/2001/CT/V (40), dated the 20th August, 2001.]\nAmendment\nAmendment\n(8) Notification under Section 17 of Chhattisgarh Commercial Tax amending earlier notification relating to exemption to new industries.\n[No. F-10-365-2001-CT-V (48) dated 6th September, 2001.]\nAmendment\nAmendment\n(d) The State Level Committee shall consist of the following officers :-\n1.\nCommissioner of Commercial Tax\nChairman\n2.\nIndustries Commissioner or his representative not below the\n\t\t\t\trank of Additional Director.\nMember Secretary\n3.\nManaging Director, Chhattisgarh State Industrial Development\n\t\t\t\tCorporation or his representative not below the rank of\n\t\t\t\tAdditional Managing Director.\nMember\n(9) Notification under Section 17 of Chhattisgarh Commercial Tax & under Section 8(5) of Central Sales Tax amending earlier notification relating to exemption to new industries.\n[No. F-10-365-2001-CT-V (49) dated 6th September, 2001.]\n(i) Section 17 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), and\n(ii) Sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956)\nAmendments\nAmendments\n(i) in para 4(d) of the Annexure II of the Notification A-3-24-94-ST-V (108), dated 6th Oct, 1994.\n(ii) in para 6(d) of the Annexure II of the Notification A-3-30-91-ST-V (7), dated 15th Jan, 1992.\n(iii) in para 4 of the Annexure I of the Notification A-3-14-92-ST-V (50), dated 3rd June, 1993.\n(d) The State Level Committee shall consist of the following officers :\n1.\nCommissioner of Commercial Tax\nChairman\n2.\nIndustries Commissioner or his representative not below the\n\t\t\t\trank of Additional Director.\nMember Secretary\n3.\nManaging Director, Chhattisgarh State Industrial Development\n\t\t\t\tCorporation or his representative not below the rank of\n\t\t\t\tAdditional Managing Director.\nMember\n(10) Notification under Section 17 of Commercial Tax allowing partial exemption in Chhattisgarh Rajyotsava Exhibition.\n[No. F-10-381-2001-CT-V (56) dated 16th October, 2001.]\nSchedule\nClass of Goods\nClass of Goods\nExtent of exemption\nExtent of exemption\nRestrictions and Conditions subject to which\n\t\t\t\texemption is granted.\nRestrictions and Conditions subject to which\n\t\t\t\texemption is granted.\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\nGoods specified in schedule II appended to the\n\t\t\t\tC.G. Vanijyik Kar Adhiniyam 1994 (No. 5 of 1995) excluding\n\t\t\t\tPetrol, High Speed Diesel Oil, Light Diesel Oil (L.D.O.) Tendu\n\t\t\t\tLeaves, Timber, Lubricants & Bamboo.\nPartly so that the rate of tax is reduced by 50%\n\t\t\t\tor, to reduce the rate of tax to 5% under sub-section (1) of\n\t\t\t\tSection 9 whichever is Higher.\n(1) When the goods\n\t\t\t\tare sold by a dealer registered under the Chhattisgarh Vanijyik\n\t\t\t\tKar Adhiniyam, 1994 to the consumers in the premises of\n\t\t\t\tChhattisgarh Rajyotsava Exhibition 2001 held at Science College\n\t\t\t\tGround Raipur during prescribed period of Exhibition and such\n\t\t\t\tdealer furnishes to the Officer-in-charge (on duty) Commercial\n\t\t\t\tTax Officer, Exhibition Premises, Raipur:-\n(i) a list of goods\n\t\t\t\tentered by him in the Exhibition premises at the time of entry of\n\t\t\t\tsuch goods for sale to consumers,\n(ii) a list in\n\t\t\t\tduplicate of the daily sales in appended form to be furnished not\n\t\t\t\tlater than 11.00 a.m. of the next day and obtain acknowledgement\n\t\t\t\ton the duplicate copy thereof, and\n(iii) a list of goods\n\t\t\t\tremaining unsold at the end of the Exhibition within three days\n\t\t\t\tof the close of the Exhibition.\n(2) Furnishes a\n\t\t\t\tseparate return in form 12 in respect of sales made to the\n\t\t\t\tconsumers in the Exhibition to the appropriate Commercial Tax\n\t\t\t\tOfficer within Fifteen days from the last day of the Exhibition\n\t\t\t\talongwith a copy of challan in Form 39 in proof of payment of the\n\t\t\t\ttax payable according to such return. Provided that where the\n\t\t\t\treturn is not furnished within the said period but is furnished\n\t\t\t\tthereafter, the delay in the submission of the return within the\n\t\t\t\ttime specified in paragraph 2 above which is due to technical\n\t\t\t\treasons, shall be condoned by the Commissioner, Commercial Tax\n\t\t\t\tand in other reasons by the State Government in the commercial\n\t\t\t\ttaxes department considering the merits of each case subject to\n\t\t\t\tthe payment of interest at the rate of five percent, per month by\n\t\t\t\tthe dealer on the amount of tax payable according to the return\n\t\t\t\tfor the period commencing from the date upto which such return\n\t\t\t\twas due and ending with the date on which such tax was actually\n\t\t\t\tpaid by him.\nExplanation -\n\t\t\t\tWhere the period for which interest is payable covers a period\n\t\t\t\tless than a month the interest payable in the respect of such\n\t\t\t\tperiod shall be computed proportionately.\nExplanation\n(3) The particulars of the goods brought in the\n\t\t\t\tExhibition premises shall be subject to the verification by any\n\t\t\t\tofficer authorised for the purposes under the Chhattisgarh\n\t\t\t\tVanijyik Kar Adhiniyam, 1994.\nNote : The expression \"consumers\" used herein before means any person other than a dealer registered under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994.\nNote :\nForm\nForm\nList of daily sales in the Exhibition premises\nList of daily sales in the Exhibition premises\nDate..............\nS.No.\nInvoice No. & date\nName of the purchaser & Full Address\nClass of Goods\nValue\n(1)\n(2)\n(3)\n(4)\n(5)\n1. 2. 3. 4. 5. 6. 7.\nTotal\nPlace................... Date....................\nSignature of the dealer or his authorised\n\t\t\t\tagent.\nAcknowledgment\nAcknowledgment\nPlace................... Time.................... (Not later than 11.00 A.M.) Seal........................\nSignature of the Commercial Tax Officer-in-charge (on duty)\n(11) Notification under Section 17 of Chhattisgarh Commercial Tax allowing exemption on cereals under certain conditions.\n[No. F-10-382-2001-CT-V (57) dated 17th October, 2001.]\nSchedule\nS.No.\nS.No.\nClass of Goods\nClass of Goods\nPeriod\nPeriod\nRestrictions & Conditions subject to\n\t\t\t\t\twhich exemption is granted\nRestrictions & Conditions subject to\n\t\t\t\t\twhich exemption is granted\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n1.\nCereals\nFrom 1st April 2001 to 31st March 2002\nWhen sold (1) by a dealer registered under the\n\t\t\t\t\tChhattisgarh Vanijyik Kar Adhiniyam, 1994 for distribution under\n\t\t\t\t\tpublic Distribution System/ Antyodaya Anna Yojana/ Annapurna\n\t\t\t\t\tYojana/Food for work scheme against a declaration in the\n\t\t\t\t\tappended form. (2) by fair price shop keeper to a consumer\n\t\t\t\t\tunder the public distribution system and it is proved to the\n\t\t\t\t\tsatisfaction of the assessing authority at the time of\n\t\t\t\t\tassessment that the goods sold had been purchased for that\n\t\t\t\t\tpurpose.\n2.\nCereals\nFrom 1st April 2001 to 31st March 2002\nWhen the goods specified in column (2),\n\t\t\t\t\tobtained under Price Support Scheme are sold and it is proved to\n\t\t\t\t\tthe satisfaction of the assessing authority at the time of\n\t\t\t\t\tassessment that the goods sold had been purchased for that\n\t\t\t\t\tpurpose.\nDeclaration\nDeclaration\n(Under CTD Notification No.................Dated.........)\n(i) the goods have been purchased by me for resale */distribution under the Public Distribution System */Antyodaya Anna Yojana/* Annapurna Yojana */Food For work scheme* and\n(ii) my registration certificate (if any) was in force on the date of the aforesaid purchase of goods.\nParticulars of goods purchased\nParticulars of goods purchased\n*Particulars of purchase order/ bill/ invoice/\n\t\t\t\tcash memo/ challan\nDescription of goods purchased\nQuantity\nValue (in Rs.)\n(1)\n(2)\n(3)\n(4)\nTotal\nPlace...................\nSignature..................\nDate....................\nStatus......................\n*Strike out which is not applicable.\n(12) Notification under Section 3(4) of Chhattisgarh Commercial Tax regarding jurisdiction.\nNo. F-10-377-2001/CT/V (72) dated 24th November, 2001\nSchedule\nNo.\nNo.\nName of the Post\nName of the Post\nName of the Circle\nName of the Circle\nThe name of the ward area and the ward No. (if\n\t\t\t\tany)\nThe name of the ward area and the ward No. (if\n\t\t\t\tany)\nHead Quarters\nHead Quarters\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n(5)\n(5)\nRaipur Division\nRaipur Division\n1.\nCommercial Tax Officer, Raipur Circle\nRaipur Circle-I\n(A) The are lying to the left hand side of the National\n\t\t\t\tHighway No. 6 leading to Durg from the Jaistambh Chowk of Raipur\n\t\t\t\tCity and the Raipur City Corporation area lying to the right hand\n\t\t\t\tside of Malviya Road from the Jaistambh Chowk leading to Dhamtari\n\t\t\t\tvia City Kotwali and Kali badi. (B) The following wards of the\n\t\t\t\tRaipur Municipal Corporation:- (1) Thakkar Bapa Ward-Ward No.\n\t\t\t\t9 (2) Shukravari Bazaar-Ward No. 7 (C) The part of ward no.\n\t\t\t\t11 (Gudhiari) which lies to the right hand side of the railway\n\t\t\t\ttrack leading from Bilaspur towards Durg.\nRaipur\n2.\nCommercial Tax Officer Raipur Circle\nRaipur Circle-II\nThe inner area extending upto the r limits of the present\n\t\t\t\tRaipur Municipal Corporation lying to the right hand side of the\n\t\t\t\tG.E. Road (N.H. No. 6) leading from Jaistambh Chowk towards Durg\n\t\t\t\tand the inner area upto the limits of the present Raipur City\n\t\t\t\tCorporation lying to the left hand side of the road leading\n\t\t\t\ttowards Bilaspur from the Jaistambh Chowk via Moudaha para, Ganj\n\t\t\t\tThana, Bhanpuri, excluding the Gudhiari Area included in Raipur\n\t\t\t\tCircle I and the entire remaining and Baloda Bazaar, Bhatapara,\n\t\t\t\tPalari, Kasdol, Bilaigarh, Brindanavagarh, (Gariaband), Deobhog\n\t\t\t\tand the entire area of the Revenue Tehsil of Rajim.\n3.\nCommercial Tax Officer Raipur Circle\nRaipur Circle-II\nThe interior part on the right hand side of the Rajim Baloda\n\t\t\t\tBazaar Road leading from the Jaistambh Chowk to Shastri Chowk and\n\t\t\t\tthe Cutchery Chowk in the city of Raipur and the area lying to\n\t\t\t\tthe left hand side of the road leading from the Jaistambh Chowk\n\t\t\t\tRaipur to Dhamtari via Malviya Road and Kotwali thus, the entire\n\t\t\t\tinterior area extending upto the limits of the present Raipur\n\t\t\t\tCity Corporation and the Raipur Revenue Tehsil located between\n\t\t\t\tboth the aforesaid Roads (Baloda Bazaar Road and Dhatamri Road)\n\t\t\t\tand the entire area of Arang and Abhanpur Revenue Tehsils.\nRaipur\n4.\nCommercial Tax Officer Raipur Circle\nRaipur Circle-IV\nThe interior area lying to the right hand side of the road\n\t\t\t\tleading from the Jaistambh Chowk of the City of Raipur towards\n\t\t\t\tBilaspur via Maudahapara, Ganj Thana and the interior area lying\n\t\t\t\tto the left hand side of the Road leading from the Jaistambh\n\t\t\t\tChowk to Baloda Bazaar via' Shastri Chowk, Cutchery Chowk upto\n\t\t\t\tthe limits of Raipur Revenue Tehsil. Thus the entire interior\n\t\t\t\tarea of the present Raipur City Corporation lying between the two\n\t\t\t\taforesaid roads (Bilaspur Road and Baloda Bazaar Road) extending\n\t\t\t\tupto the limits of the Raipur Revenue Tehsil and the entire area\n\t\t\t\tof the Tilda and Simga Revenue Tehsils.\n5.\nCommercial Tax Officer Raipur Circle\nRaipur Circle-V\nThe interior area lying to the right hand side of the G.E.\n\t\t\t\tRoad leading towards Durg from the Jaistambha Chowk of the City\n\t\t\t\tof Raipur upto the limits of the Raipur Revenue Tehsil and the\n\t\t\t\tinterior area to the left hand side of the road leading to\n\t\t\t\tBilaspur from the Jaistambh Chowk, extending upto the limits of\n\t\t\t\tthe Raipur Revenue Tehsil excluding the existing Raipur\n\t\t\t\tCorporation area, the entire remaining area of the Revenue Tehsil\n\t\t\t\tand all other areas which are not included in any other circle\n\t\t\t\tand excluding the existing City Corporation area.\nRaipur\n6.\nCommercial Tax Officer, Dhamtari Circle\nDhamtari Circle\nThe Revenue District of Dhamtari\nDhamtari\n7.\nCommercial Tax Officer, Mahasamund, Circle\nMahasamund Circle\nThe Revenue District of Mahasamund\nMahasamund\n8.\nCommercial Tax Officer, Bastar Circle, Jagdalpur\nJagdalpur Circle\n(1) The entire area of the Revenue District of Bastar (2)\n\t\t\t\tThe entire area of the Dantewada Revenue District (3) The\n\t\t\t\tentire area of the Ranker Revenue District\nJagdalpur\nBilaspur Division\nBilaspur Division\n9.\nCommercial Tax Officer, Bilaspur Circle\nBilaspur Circle-I\n(1) The area lying to the right hand side of the road leading\n\t\t\t\tfrom Nehru Nagar Square, Bilaspur to Lai Khandan. (2) Tifra\n\t\t\t\tIndustrial Area, Parasda, Sirgitti Industrial Area and the rural\n\t\t\t\tarea of Bilha Tehsil and the remaining area. (3) The remaining\n\t\t\t\tarea of Masturi Tehsil, Kota and the area of Pendra Road Tehsil\nBilaspur\n10.\nCommercial Tax Officer, Bilaspur Circle\nBilaspur Circie-II\n(1) The area lying to the left hand side of the road leading\n\t\t\t\tfrom Uslapur Phatak in Bilaspur town to Kanai Paper Mill. (2)\n\t\t\t\tKoni, Rajkishore Nagar, Lingiadih, Basant Bihar, Mopka, Chilhati\n\t\t\t\tand Sipat (3) Mungeli, Takhatpur, Lormi, and Pandaria Tehsil\n\t\t\t\tof the Revenue District of Kawardha.\nBilaspur\n11.\nCommercial Tax Officer, Korba Circle\nKorba Circle\nThe Revenue District of Korba\nKorba\n12.\nCommercial Tax Officer, Janjgir Champa Circle\nJanjgir Champa Circle\nThe Revenue District of Janjgir Champa Circle\nJanjgir Champa\n13.\nCommercial Tax Officer, Surguja Circle\nSurguja Circle\nThe Revenue District of Surguja\nSurguja\n14.\nCommercial Tax Koria Officer, Koria Circle\nCircle\nThe Revenue District of Koria\nKoria\n15.\nCommercial Tax Officer, Raigarh Circle\nRaigarh Circle\nThe Revenue District of Raigarh\nRaigarh\nDurg Division\nDurg Division\n16.\nCommercial Tax Durg Officer, Durg area.\nCircle-I Circle\n(1) The area covered under the City Corporation limits of\n\t\t\t\tDurg. (2) Bemetara and Balod Tehsils of the Revenue District\n\t\t\t\tof Durg\nDurg\n17.\nCommercial Tax Officer, Durg Circle\nDurg Circle-II\n(1) Section 1 to Sector 6 under Bhilai City Corporation, Civic\n\t\t\t\tCentre entire area of the Bhilai Steel Plant (2) Sector 7 to\n\t\t\t\tSection 10, HUDCO Colony, Hospital Sector, Ruabandha, Maitri\n\t\t\t\tNagar Maroda, Bhilai-3, Charoda (The area covered by the Charoda\n\t\t\t\tMunicipality), Kumhari Nagar (Nagar Panchayat area) Pulgaon,\n\t\t\t\tKolihapuri, Utai, Patan Tehsils (Town Panchayat Area) and\n\t\t\t\tGunderdehi Tehsil and the interior area (Rural) of Durg District,\n\t\t\t\tDurg. (3) Akash Ganga (Bhilai City Corporation Area). (4)\n\t\t\t\tMahatma Gandhi Market, Ravishankar Shukla Market, the area lying\n\t\t\t\tto the right hand side of Nandini Road, leading from the Power\n\t\t\t\tHouse Chowk towards Nandini extending upto Jamul and the Canal,\n\t\t\t\tShastri Market, Cinema Colony, Light Industrial Area, Section-11,\n\t\t\t\tKhursipar, Tea Market and Bedi Colony (Bhilai City Corporation\n\t\t\t\tarea).\nDurg\n18.\nCommercial Tax Officer, Durg Circle\nDurg Circle-III\n(1) The area of Durg Tehsil which is not included in the Durg\n\t\t\t\tCity Corporation, Borai, Chikhli, Jeva Sirsa, Jamul, Ahiwara,\n\t\t\t\tNandani, Kachandur, Dhaur, Samoda, Dhamdha and the entire area of\n\t\t\t\tthe Dhamdha Revenue Tehsil (2) Town the G.E. Road leading\n\t\t\t\tfrom Durg to Raipur, the entire are lying to the left hand side\n\t\t\t\tof the Raipur Naka Railway crossing extending upto the Power\n\t\t\t\tHouse Chowk (Bhilai City Corporation area), Smiriti Nagar, Nehru\n\t\t\t\tNagar, Junwani Model Town, Kosa Nala, Supela, Ram Nagar, Vaishali\n\t\t\t\tNagar, Shanti Nagar, Gurunanak Market, Contractor Colony, Camp-I,\n\t\t\t\tCamp-II Jawahar Market. (3) The area lying to the left hand\n\t\t\t\tside of the Nandini Road leading from the Power House Chowk\n\t\t\t\ttowards Nandini, extending upto Jamul. The area lying to the left\n\t\t\t\thand side of the Nandini Road leading from the Power House, the\n\t\t\t\tindustrial Estate, Bhilai, M.P. Housing Board Colony, Kurud,\n\t\t\t\tMother Teresa Nagar, (Bhilai City Corporation Area) and Heavy\n\t\t\t\tIndustrial Area, Hathkhoj and Transport Nagar.\nDurg\n19.\nCommercial Tax Officer, Rajnandgaon Circle\nRajnandgaon Circle\nThe entire area of the Revenue District of Rajnandgaon and the\n\t\t\t\tentire area of the Revenue District of Kawardha (excluding the\n\t\t\t\tarea of Pandaria Revenue Tehsil).\nRajnandgaon\n(13) Notification under Section 27(9) of Chhattisgarh Commercial Tax extending the period for assessment upto 28-02-2002.\n[No. F-10-2-2001/CT/V (76) dated 28th December, 2001.]\nList of the dealers :", "footnote": "", "is_definition": false, "sort_order": 98 }, { "number": "1", "title": "1. Bharat Ispat Udyog Raipur RYP/IV/RYP/2904", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 99 }, { "number": "2", "title": "2. Shalimar Ispat Udyog Raipur RYP/III/XXXV/3598", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 100 }, { "number": "3", "title": "3. Vandana Industries Unit II Raipur RYP/IV/RYP/3662", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 101 }, { "number": "4", "title": "4. Orissa Concrete & Allied Industries Unit IV Raipur RYP/III/VI/4374", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 102 }, { "number": "5", "title": "5. Nitin Steel Pvt. Ltd., Raipur RYP/IV/RYP/2034", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 103 }, { "number": "6", "title": "6. Suri Sales Corporation Bhilai DRG/II/BHIL/1121", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 104 }, { "number": "7", "title": "7. Jindal Steel & Power Ltd., Raigarh 011/RGH/RGH/3021/1", "chapter": null, "content": "(14) Notification under Section 17\n[No. F-10-14/2002/CT/V (10) dated the 7th February, 2002.]\nSchedule\nClass of goods\nRestrictions and conditions subject to which\n\t\t\t\texemption is granted\n(1)\n(2)\nGoods specified in schedule II appended to the Chhattisgarh\n\t\t\t\tVanijyik Kar Adhiniyam, 1994 (No. 5 of 1995)\n1. (1) When the goods\n\t\t\t\tare sold by a registered dealer or another such dealer who has\n\t\t\t\testablished a new industrial unit in respect of which he holds an\n\t\t\t\teligibility certificate issued by the competent authority for\n\t\t\t\tavailing of the facility of-\n(i) exemption from\n\t\t\t\tpayment of tax under Commercial Taxes Department Notification No.\n\t\t\t\tA-3-12-95/ST-V (96) dated 7th Nov. 1997; or\n(ii) deferment of\n\t\t\t\tpayment of tax under Chhattisgarh Deferment of Payment of Tax\n\t\t\t\t(Ten crores plus Hundred crores plus, Five hundred crores plus)\n\t\t\t\tRules, 1997; and\n(2) The selling\n\t\t\t\tregistered dealer in support of his class for exemption from\n\t\t\t\tpayment of tax under this Notification in respect of the sales of\n\t\t\t\tsuch goods to the registered dealer aforesaid, obtains from such\n\t\t\t\tpurchasing registered dealer a declaration in the appended Form\n\t\t\t\tissued by him in the manner specified in paragraph 2, to the\n\t\t\t\teffect that the goods being purchased by him are intended for\n\t\t\t\tconsumption or use as raw material or for use as incidental goods\n\t\t\t\tin the manufacture of goods for sale or for packing of goods\n\t\t\t\tmanufactured by him and that-\n(a) he holds an\n\t\t\t\teligibility certificate for availing of the facility of exemption\n\t\t\t\tfrom payment of tax under Commercial Taxes Department\n\t\t\t\tNotification No. A-3-12-95/ST-V (96) dated 7th Nov. 1997 or\n\t\t\t\tdeferment of payment of tax under the Chhattisgarh Deferment of\n\t\t\t\tPayment of tax (Ten crores plus, Hundred crores plus, Five\n\t\t\t\thundred crores plus) Rules, 1997; and\n(b) the said\n\t\t\t\teligibility certificate was in force on the date of purchase of\n\t\t\t\tthe aforesaid goods.\n(2)(i) The purchasing\n\t\t\t\tregistered dealer shall prepare the declaration in quadruplicate,\n\t\t\t\tthe original shall be issued him to the selling registered\n\t\t\t\tdealer. The second and third copy shall be sent by him to his\n\t\t\t\tappropriate Commercial Tax Officer who will send one copy to the\n\t\t\t\tappropriate CTO of the selling registered dealer. The fourth copy\n\t\t\t\tshall be retained by him. The appropriate CTO of\n\t\t\t\tselling/purchasing registered dealer shall place the declaration\n\t\t\t\tin the assessment case record of such dealer for the relevant\n\t\t\t\tperiod.\n(ii) the declaration issued by the purchasing\n\t\t\t\tregistered dealer as aforesaid may cover more than one purchase\n\t\t\t\tor transaction, provided the aggregate of the purchase price in\n\t\t\t\trelation to the transactions covered in the declaration does not\n\t\t\t\texceed rupees one lac.\nAppendix\nAppendix\nDeclaration\nDeclaration\n(Under CTD Notification No.......... Dated........)\n(i) I am the holder of an eligibility certificate for availing of the facility of, exemption from payment of tax under Commercial Tax Department Notification No. A-3-12-95/ST-V (96), dated 7th November, 1997.\nor\n(ii) I have purchased the said goods from the said dealer for consumption or use as raw material, for use as incidental goods in the manufacture of goods for sale in my new industrial unit/for use in packing of goods manufactured by me in the said unit;\n(iii) The goods purchased by me for consumption or use as raw material or for use as incidental goods are specified as such in my registration certificate under the said Adhiniyam; and\n(iv) The aforesaid registration certificate and eligibility certificate were in force on the date of purchase of the said goods.\nParticulars of Goods Purchased\nParticulars of Goods Purchased\nParticulars of the purchase order of the\n\t\t\t\tpurchasing dealer\nParticulars of Bill/ Invoice/ Cash memo/ Challan\n\t\t\t\tof the selling dealer\nDescription of goods\nQuantity\nValue\nRs. p.\n(1)\n(2)\n(3)\n(4)\n(5)\nTotal Rs..................\nSignature of the purchasing registered dealer.\n* Strike out whichever is not applicable.\n(15) Notification under Section 13\n[No. F-10-48/2002/CT/V (59), dated the 21st May, 2002.]\nAmendment\nAmendment", "footnote": "", "is_definition": false, "sort_order": 105 }, { "number": "9", "title": "9. Goods when used as raw material in manufacture of cycle and cycle parts.                   0 percent", "chapter": null, "content": "(16) Notification under Section 17\n[No. F-10-63/2002/CT/V (79), dated the 8th July, 2002.]\nSchedule\nSl. No.\nClass of goods\nExtent of exemption\n(1)\n(2)\n(3)\n1.\nGold bullion\nPartly so as to reduce the rate of tax under\n\t\t\t\tSection 9 to 0.5%\n(17) Notification under Section 17\n[No. F-10-64/2002/CT/V (80), dated the 11th July, 2002.]\nSchedule\nSl. No.\nClass of goods\nExtent of exemption\n(1)\n(2)\n(3)\n1.\nHank Yarn, Kosa Yarn and all types of Cocoons\nExempt under Sections 9 and 10.\n(18) Notification under Section 17\n[No. F-10-68/2002/CT/V (86), dated the 26th July, 2002.]\nAmendment\nAmendment\n(19) Notification under Section 17\n[No. F-10-69/2002/CT/V (87) dated the 26th July, 2002.]\nSchedule\nSl. No.\nClass of goods\nExtent of exemption\n(1)\n(2)\n(3)\n1.\nLoose Tea\nWhole of Tax\nExplanation.\n(20) Notification under Section 27\n[No. F-10/96/2002/CT/V (121), dated the 31st December, 2002.]\nAmendments\nAmendments\nNo. 326/641/CT/V/2001 dated 1-3-2001\nNo. F 10-2/2001/CT/V (76) dated 28-12-2001.\n(21) Notification under Section 17\n[No. F-10-85/2002/CT/V (118) dated the 31st December, 2002.]\nSchedule\nSl. No.\nClass of goods\nExtent of exemption\n(1)\n(2)\n(3)\n1.\nTimber\nPartly so as to reduce the rate of tax under Section 9 to 12%\n(22) Notification under Section 13\n[No. F-10-29/2002/CT/V (120) dated the 31st December, 2002.]\nAmendment\nAmendment", "footnote": "", "is_definition": false, "sort_order": 106 }, { "number": "1", "title": "1. For the present entry at serial number 8 of column (1) the following entry shall be substituted :-", "chapter": null, "content": "\"8. Aluminium Ingots, Aluminium Wire rod and cold rolled aluminium coil : When used as raw material by the small scale industrial units situated in Chhattisgarh State.\"", "footnote": "", "is_definition": false, "sort_order": 107 }, { "number": "2", "title": "2. The amendment shall come into force from the date of publication in Gazette.", "chapter": null, "content": "(23) Notification under Entry I of Schedule I amending earlier Notification specifying Agricultural Implements from 14-1-2003.\n[No. F-10-3-2003-CT-V (3), dated 14th January, 2003.]\nAmendment\nAmendment", "footnote": "", "is_definition": false, "sort_order": 108 }, { "number": "56", "title": "56. Power Tiller bellow 10 horse power.", "chapter": null, "content": "(24) Notification under Section 17 amending earlier notification\n[No. F-10-7-2003-CT/V (7), dated 22nd January, 2003.]\nAmendment\nAmendment\n(25) [Notification No. F-10/23/2003/CT/V (24), dated the 3rd April, 2003.]\nSchedule\nS. No.\nClass of goods\nExtent of exemption\n(1)\n(2)\n(3)\n1.\nAgarbatti and dhoop\nWhole of tax under Section 9\n2.\nHand made tin-box and tin-trunk\nWhole of tax under Section 9\n3.\nHand made matches\nWhole of tax under Section 9\n4.\nFly-ash bricks\nWhole of tax under Section 9\n5.\nTractor parts and accessories\nPartly so as to reduce the rate of tax under Section 9 to 4%\n6.\nNail Polish the selling price of which does not exceed rupees\n ten.\nPartly so as to reduce the rate of tax under Section 9 to 4%\n7.\nAluminium extruded Sections\nPartly so as to reduce the rate of tax under Section 9 to 4%\n8.\nParts of electronic goods\nPartly so as to reduce the rate of tax under Section 9 to 4%\n(26) [Notification No. F-10/23/2003/CT/V (25), dated the 3rd April, 2003.]\nSchedule\nS. No.\nS. No.\nClass of dealers\nClass of dealers\n(1)\n(1)\n(2)\n(2)\n1.\nDealers who exclusively deal in goods specified in Schedule-I\n except goods specified at serial No. 4, 14, 15 and 25.\n(27) [Notification No. F-10/23/2003/CT/V (26), dated the 3rd April 2003.]\n(i) a dealer from payment of registration fee payable under Section 22, 23 or 24 of the Act,\n(ii) each consignor who sends the goods from Chhattisgarh State to outside the State from furnishing of declaration under sub-section (5) of Section 45-A of the Act.\n(28) [Notification No. F-10/23/2003/CT/V (27), dated the 3rd April, 2003.]\nSchedule\nS. No.\nClass of goods\nRestrictions and conditions\n(1)\n(2)\n(3)\n1.\nEdible Oil\n-\n2.\nHosiery\n-\n3.\nKirana goods\n-\n4,\nPacket tea\nWhen sold by a registered dealer after\n processing/blending who is a small-scale unit situated in the\n state and registered in industries department.", "footnote": "", "is_definition": false, "sort_order": 109 } ], "metadata": { "Act ID": "cg091", "Act Number": "Act No. 5 of 1995", "Enactment Date": "", "Act Year": "1994", "Short Title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994", "Type": "STATE", "Location": "Chhattisgarh" }, "updated_at": "2026-09-29 21:55:19" }