Schedule II

(Effective upto 31.12.99) S. No. Description of goods Rate of tax (%) (1) (2) (3) PART - I 1. Unginned cotton 4 2. Cooked food 4 PART - II 1. Petrol and Highspeed diesel oil 20 2. Tendu Patta 20 3. Timber 20 4. Raw opium 20 PART - III 1. Refrigerators, deep freezers, air conditioning plants including air conditioners, mechanical water coolers, air coolers and components, parts and accessories thereof 2. Typewriters, tabulators, calculators, registering, indexing, card punching, franking, addressing and duplicating machines including duplicators and other apparatuses for obtaining duplicate copies, teleprinters and components, parts and accessories of any of them 3. Dyes, paints, varnishes, lacquers, enamels, glue, paint brush, sand paper, turpentine oil and polish excluding dry colours, gulal and shoe polish. 4. Scents, perfumes, hair tonics, hair creams, hair shampoo, depilatories and cosmetics including face creams, snows, lipstics, rougue and nail polish. 5. Saltpetre, gunpowder, potash, other explosives and fireworks including coloured matches. 6. Pan masala. 15 7. Toilet articles including tooth paste, tooth powder, perfumed hair oils, face powder, talcum powder, combs, brushes, razors and razors blades. 8. Light Diesel oil. 15 9. Lubricants. 15 10. Aviation spirit and aviation turbine fuel. 11. Liquefied petroleum gas. 15 PART - IV 1. Storage batteries and dry cells. 2. Cement and cement goods including cement pipes. 3. Traction Motors, High tension switch gears, transformers, turbines, hydrogenators and large industrial machinery. 4. Bamboo. 10 1 Subs. for the figure ‘15’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 2 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 3 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. (1) (2) (3) 5. Tyres, tubes of all types of two wheeler, three wheeler and four wheeler motor vehicles or motor vehicles with more than four wheels, of jeep trailors and of animal drawn vehicles. 6. All kinds of footwear. 10 7. All machineries or machines worked by electricity, diesel or petrol and parts and accessories thereof excluding those specified in Schedule I and entry 3 of this part. 8. Asbestos sheets and goods made thereof. 9. Mineral ores, bauxite and dolomite. 10. Tea 10 Mosquito and insect repellents such as jet mat, good knight mat, etc. All types of floor and wall tiles excluding cement tiles 13. Laminated sheet such as sunmica, formica etc. 14. All clocks, timepieces and watches. 15. All types of sanitary goods and fittings thereof. 16. Purses, Ladies handbags and vanity bags, suitcases, attache cases and despatch cases. (i) Ice cream and kulfi 12 (ii) Ice candy, non-alcoholic drinks containing ice-cream. 18. All kinds of electrical goods. 10 (i) Sheets made of rubber or foam rubber or plastic foam or other synthetic foam or rubberised coir. (ii) Cushions, pillows, mattresses and other articles made of rubber or foam rubber or plastic foam or other synthetic foam or rubberised coir. 1 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 2 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 3 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 4 Entry No. 11 inserted by MPCT (Amendment) Act, 1995 w.e.f. 1.4.95. 5 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 6 Entry Nos. 12 to 22 inserted vide Noti. No. 40, dt. 18.5.95 w.e.f. 1.4.95. 7 Entry No. 12 substituted w.e.f. 1.4.97 vide Noti. No. 14, dt. 1.4.97. Earlier this entry read as ‘All types of floor and wall tiles....................10’ 8 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 9 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 10 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 11 Subs. for the figure ‘10’ vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. 12 Entry No. 17 substituted vide Noti. No. 14, dt. 1.4.97, thereby rate of tax on Ice cream and Kulfi increased from 10% to 12% w.e.f. 1.4.97. 13 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 14 Entry No. 19 substituted vide Noti. No. 14, dt. 1.4.97, thereby rate on Cushions, pillows, mattresses etc. increased from 10% to 12% w.e.f. 1.4.97. 15 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. (1) (2) (3) (i) All kinds of fruit juices and squashes, when sold in sealed or capsuled or cork bottles or jars. (ii) All kinds of non-alcoholic drinks and beverages including syrups, cordials, distilled juices, ark and essences when sold in sealed or capsuled or cork bottles or jars. 21. (i)Cakes and pastries. (ii) Biscuits, chocolates, toffees, lozenges and peppermint drops whether sold loose or in sealed containers. (iii) Bakery goods other than bread and the goods mentioned in (i) and (ii) above. 22. Plywood and articles made thereof. PART - V 1. (i) All types of two wheeler, three wheeler and four wheeler motor vehicles and motor vehicles with more than four wheels. (ii) Chassis and bodies of motor vehicles specified in (i) above. (iii) Jeep trailors. (iv) Parts and accessories of motor vehicles specified in (i) above, of jeep trailors and of tractor and tractor trailors. 2. Kirana goods as the State Government may by Notification specify. 4 3. All kinds of chemicals including all kinds of acids, sulphur and bleaching powder. 4 4. All kinds of umbrellas and parts thereof. 4 5. Hydrogenated vegetable oil. 4 6. Limestone, lime and gypsum. 4 7. Poppy seed and poppy husk. 4 8. Straw board. 4 9. Plastic granules. 4 10. All varieties of caps and hats. 4 11. 5[All types of bags including HDPE, LDPE and PP woven sacks] 12. Goods for use as containers and packing material. 4 13. Mosquito nets. 4 14. Sheets, circles and ingots of brass, copper and zinc. 4 15. Oilcake including deoiled cake. 4 16. Firewood and charcoal. 4 17. (i) Acid oil (ii) Fatty acid (iii) Oil sludge (iv) soap stock (v) Lecithin. 4 18. Products and by-products of maize, jwar & tapioca roots that is to say: (i) All kinds of - (a) Starch (b) finishole (thin boiling starch), 1 Entry No. 20 substituted vide Noti. No. 14, dt. 1.4.97 thereby rate of tax on all kinds of fruit juices and squashes increased from 10% to 12% w.e.f. 1.4.97 2 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 3 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 4 Subs. for the figure ‘10’ vide Noti. No. 22, dt. 14.5.98 w.e.f. 15.5.98. 5 Subs. for “Bags made of cotton cloth” vide Noti. No. 40, dt. 18.5.95 w.e.f. 1.4.95. (1) (2) (3) (c) dextrine, (d) liquid glucose. (ii) Dextrose monohydrate. (iii) Hydrol. (iv) Corn steep liquor. (v) Dextrose Anhydrous. (vi) Sorbitol. 19. Tractor and tractor trailors and tyres, tubes, flapes thereof. 4 20. Coal including coke in all its forms but excluding charcoal. 4 21. Hides and skins, whether in a raw or dressed state. 4 22. Iron and steel as specified in clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 23. Jute as specified in clause (v) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 24. Oilseeds as specified in clause (vi) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 25. Ginned cotton (indigenous or imported) baled, pressed or otherwise and cotton waste. 26. Crude oil as specified in clause (ii-c) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 27. Graphite electrodes. 4 (i) Cereals as specified in clause (i) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). (ii) Food grains and cereals other than those mentioned in serial number (i) of this entry. (i) Pulses as specified in clause (vi-a) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). (ii)Pulses other than pulses mentioned in serial number (i) of this entry. 4 Chemical Fertilizers 4 31. Pumping sets above 3 Horse Power but below 10 Horse Power 4 32. Books, almanacs, punchangs, drawing books, all publications which mainly publicise books and articles for commercial purpose, race cards, accounts books, diaries, calendars, exercise books, periodicals and magazines 33. Certified and treated seeds 4 34. Insecticides and pesticides other than those specified in serial number 11 of Part IV 4 35. Safety matches 4 36. Sports goods 4 37. (i) Readymade garments, excluding garments of silk fabrics and readymade hosiery and knitted garments 1 Entry No. 28 inserted by MPCT (Amendment) Act, 1997 w.e.f. 1.5.97. 2 Entry No. 29 inserted by MPCT (Amendment) Act, 1997 w.e.f. 1.5.97. 3 Entry Nos. 30 to 40 inserted by MPCT (Amendment) Act, 1999 w.e.f. 1.5.99. (1) (2) (3) (ii) Readymade cotton hosiery and cotton knitted garments and readymade nylon hosiery 38. Vegetable and edible oil except hydrogenated vegetable oil 4 39. Agarbatti and dhoop 4 40. Utensils made of aluminium 4 PART - VI 1. *Deleted w.e.f. 1.5.99 2. Cattle feed and poultry feed. 2 3. *Deleted w.e.f. 1.5.99 4. Parched gram (Bhune chane), Murmura, Poha and Lai. 2 5. *Deleted w.e.f. 1.5.99 6. Hurricane lanterns, kerosene lamps, glass chimneys and other parts thereof 2 7. *Deleted w.e.f. 1.5.99 8. Saw dust. 2 9. Sweetened and coloured milk sold in sealed containers. 2 10. Water sprinkler irrigation equipments. 2 11. Grass, hay, straw or any other plant in green or dried form. 2 12. *Deleted w.e.f. 1.5.99 13. (i) Silver and gold ornaments of personal wear. (ii) Silver ghunghrus. (iii) Bullion and specie. (iv)Minapatti ankada. 14. All yarn including blended yarn, yarn waste and thread including cotton sewing thread. 15. Helmets. 2 16. *Deleted w.e.f. 1.5.99 17. *Deleted w.e.f. 1.5.99 18. Soyameal. 2 Entry Nos. 1, 3, 5, 7, 12, 16, 17 & 25 deleted from Part VI by MPCT (Amendment) Act, 1999 w.e.f. 1.5.99, and inserted in Part - V at Sr. N * o. 34 to 40 except kerosene oil (entry No. 16). o pesticides other than those specified in serial number 11 of Part IV s 7. ts, excluding garments of silk fabrics and readymade hosiery 2 ymade cotton hosiery and cotton knitted garments & readymade nylon hosiery 2 Prir to deletion these entries read as under : 1. Insecticides and 2 3. Safety matche2 5. Sports goods (i) Readymade garmen and knitted garments (ii) Read 12. Vegetable and edible oil except hydrogenated vegetable oil 2 16. Kerosene oil 2 17. Agarbatti and dhoop 2 25. Utensils made of aluminium 2 (1) (2) (3) 19. Staple fibre including viscose staple fibre and waste thereof aluminium wire rods. nds of ropes and twine including jute twine. PART - VII 1. All other goods not included in Sch .5 20 Deleted w.e.f. 1.4.95 21. Aluminium ingots and 22. Copper wire rods. 23. Gur. 24. All ki 25. *Deleted w.e.f. 1.5.99 edule I or any other part of this Schedule. 1 Subs. for the figure “2” vide Noti. No. 40, dt. 18.5.95 w.e.f. 1.4.95. 2 Subs. for the figure “6” vide Noti. No. 14, dt. 1.4.97 w.e.f. 1.4.97. "~ -qm ;); 3MPfa "ffli ~~~~ (~~ WR) ~ m ~ 3f :1im. sfi1trlfi ~-2-22-0ffl~M~ Tf\il?J38 fir. ~- ~. ~30-5- 2001. 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Jq-~. ) 1995). mflfPI~ ~. ~ 7 ~ 2005 CHHATTTSGARH ACT (No. 18 of 2004) CHHATilSGARHV ANIJYIKKAR ($ANSHODHAN) ADHlNfYAM, 2004 An act further to amend the Chhattisg~rh Vanijyik Kar Adhiniyam, 1994 (No. 5 of Be it enacted by the Chhattisgarh Legislature in the Fifty - fifth Year of the Republic of India as follows:- I. 2. 3. 4. 5. 6. 7. (i) This Act may be called the Chhattisgarh Vanijyik Ka:r (Sanshodhan) Adhiniyam, 2004 (No. 18 of 2004). (ii) It shall come into force from the date of its publication in the Official Gazette. In section 9-A of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of I 995) (hereinafter referred to as the Principal Act), - (i) The_ words "as the State Government may specify by notification" shall be omitted. (ii) For the word ''five" the word "four" shall be substituted. In section 26 of the Principal Act, - , (i). In clause (a) of sub-section (4) for the figure "l.25" the figure "I" shall be substituted. In section 27 of the Principal Act,· (i) At the end·of clause (a) of sub-section (2), the sentences "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)." shall be inserted. (ii) Clause (b) of sub-section (2) shall be omitted . . (iii) In clause (c) of sub-section (2) for the words "clause (b)'' the words "clause (a)" shall be substituted and the words" under clause (a)" shall be omitted. ln section 32 of the Principal Act,- In sub-section (8) for the word "eighteen" the word "twelve" shall be substituted. In section 39 of the Principal Act, • In sub-section (5) for the word "one" the word "ha1f shall" be substituted. In section 61 of the Principal Act,• For existing sub-section (6) the following sub-section shall be substituted - (6) subject to such procedure as may be prescribed and after such further enquiry as it may think fit, 10 (3) Short title and Commencement . Amendment Section 9-A. Amtndment Section 26. Amendment Section 27. Amendment Section 32 . Amendment Section 39. · Amendment Section 61. of of of of of of l I 10 (4) Amendment Section 62. Amendme1_11 Section 71. Repeal. of 8. of 9. IO. (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 confinn, reduce, enhance or annul the assessment of tax or impositic,n of penalty or both but shall not remand the case. Notwithstanding anything contained in this clause, the appeals pending on the commencement of the Chhattisgarh Vanijyik Kar (Sanshodhan) Adhiniyam, 2004 shall be disposed of by the Appellate Deputy Commissioner within one calendar year from tile date of the commencement of the said Adhiniyam. (b) the Tribunal may- (i) confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both, or (ii) set aside the assessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh· assessment or re-impose. penalty, after making such • enquiry as it may direct; or (iii) pass such order as it may deem fit. In section 62 of the Principal Act, - (i) in clause (b) ofsub-section (I) after the words "as he thinks fit" the words and phrases "within one calendar year from the date of filing of such application for revision" shall be inserted. (ii) after sub-section (1) the ft.~owing sub-section shall be inserted, (I-A) Notwithstanding anything contained in sub-section (I), if the revision under sub-section (I) is in respect of an order of reassessment or re- imposition of penalty in pursuance to any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (I), but shall not remand the case. (1-B) Where an application for revision filed under clause (b) of sub-section (I) is pending on the date of commencement of the Chhattisgarh Vanijyik Kar (Sanshodhan) Adhiniyam, 2004° it shall be disposed of in accordance with the provisions of sub-section (I) or sub-section (l·A) as the case may be, within one calendar year from the date of .. commencement of the said Adhiniyam. In section 71 of the Principal Act, - In clause (i) and (ii) of sub-section (I) for the words "one calendar year" the words "three calendar months" shall be substituted. · Chhattisgarh Vanijyik Kar (Sanshodhan) Adhyadesh, 2004 (No. 4 of2004) is hereby repealed.