The Chhattisgarh Value Added Sales Tax Act, 2005

1. (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of the State of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In this Act, unless there is anything repugnant in the subject of context- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of Revenue constituted under the Chhattisgarh Land Revenue Code 1959 (No. 20 of 1959); (d) "Business" includes,- (i) 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 (ii) 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 clause (i), that is to say - (a) Goods 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 (b) 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; (e) "Capital Goods" means plants, machinery and equipment directly used in the process of manufacture excluding such civil works as may be prescribed; (f) "Commissioner" means the Commissioner of Sales Tax appointed under section 3; (g) "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 - (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; (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; (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; (iv) any person who transfers the right to use any goods including leasing thereof for any purpose, (whether or not for a specified period) in the course of business to any other person; Explanation I - Every person who acts as an agent of a non-resident dealer, that is as an agent on behalf of a dealer residing outside the State and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as - (i) a mercantile agent as defined in the Sale of Goods Act, 1930 (III of 1930); or (ii) an agent for handling goods or documents of title relating to goods; or (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, shall be deemed to be a dealer for the purpose of this Act. Explanation II - The Central or a State Government or any of their departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, for cash or for deferred payment, or for commission, remuneration or for other valuable consideration, shall be deemed to be a dealer for the purpose of this Act. Explanation III - Any non-trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which whether or not in the course of business buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment, commission, remuneration or for other valuable consideration, shall be deemed to be a dealer for the purposes of this Act. (h) The expression "declared goods" shall have the meaning assigned to it in the Central Sales Tax Act, 1956 (No.74 of 1956); (i) "Deputy Commissioner" means a Deputy Commissioner of Sales Tax appointed under section 3 and includes an Additional Deputy Commissioner of Sales Tax; (j) "Document" means title deeds, writings or inscriptions and includes "electronic record" and "electronic form" as defined in the Information Technology Act, 2000 (No.21 of 2000) and the like that furnishes evidence; (k) "Goods" means all kinds of movable property including computer software but excluding 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; (l) "Import" means the bringing or causing to be brought of goods in to the State of Chhattisgarh from any place outside the State; (m) "Input tax" means an amount paid or payable by way of tax under clause (i) of section 8 by a registered dealer in respect of the purchase of any goods specified in schedule II, to a selling registered dealer and who is liable to pay tax under the said clause on the sale of such goods; (n) "Manufacture" includes any activity that brings out a change in an article or articles as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified; (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes - (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (p) "Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods simplicitor; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such price or cost or value is paid separately or not as if such packing material or container were the goods purchased: (ii) transport costs, if any; (iii) trade commission, if any, by whatever name called; (iv) forwarding and handling charges, if any, (v) insurance charges, if any; (vi) local taxes, if any; (vii) excise duty, if any, leviable under the Central Excise Act, 1944 (No.I of 1944); (viii) cost of packing, if any; and (ix) any other charges or costs other than those specified above, if incurred or paid in respect of goods so purchased: Explanation - For the purpose of this clause "transport cost" includes such expenses as are incurred by the dealer on transportation of goods after taking delivery from the seller; (r) "Registered dealer" means a dealer registered under this Act; (s) "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 - (i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods whether as goods or in some other form, involved in the execution of works contract; (iii) a delivery of goods on hire purchase or any system of payment by installments; (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; (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; (vi) a transfer of the right to use any goods including leasing thereof for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge: Explanation - (a) notwithstanding anything contained in the Sale of Goods Act, 1930 (III of 1930), where a sale or purchase of goods takes place in pursuance of a contract of sale, such sale or purchase shall be deemed for the purpose of this Act to have taken place in the State of Chhattisgarh irrespective of the place where the contract of sale or purchase might have been made, if the goods are within the State - (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made: and (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

1. (1) There may be appointed a person to be the commissioner of Sales Tax and the following category of officers to assist him, namely: (a) Additional Commissioner of Sales Tax: (b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Sales Tax; (c) Deputy Commissioner or Additional Deputy Commissioner of Sales Tax; (d) Assistant Commissioner or Additional Assistant Commissioner of Sales Tax; (e) Sales Tax Officer or Additional Sales Tax Officer; (f) Assistant Sales Tax Officer; and (g) Inspector of Sales Tax. (2) The Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall be appointed by the State Government and the other officers referred to in sub-section (1) shall be appointed by the State Government or such other authority as it may direct. (3) The Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall exercise all the powers and perform all the duties conferred or imposed on the Commissioner by or under this Act throughout the State and for this purpose any reference to the Commissioner in this Act shall be construed as a reference to the Additional Commissioner of Sales Tax. (4) Other officers referred to in sub-section (2) shall, within such areas as the appointing authority may, by general or special order specify, exercise such powers as may be conferred and perform such duties as may be imposed by or under this Act.

1. (1) Subject to such rules as may be made in this behalf, the State Government may by notification, with effect from a date specified therein, constitute Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act. (2) Till the date specified in the notification under sub-section (1), the Board of Revenue, Chhattisgarh shall act as Tribunal for the purpose of this Act and on the date aforementioned all proceedings pending before the Board of Revenue, Chhattisgarh, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1). (3) Subject to the previous approval of the State Government, the Tribunal may from time to time, make regulations not inconsistent with the provisions of this Act regulating the procedure and disposal of its business.

In section 2 of the Principal Act,-

1. (1) Clause (c) shall be omitted.
2. (2) For clause (e) the following shall be substituted, namely:- "(e) "Capital goods" means plants, machinery and equipments directly used in the process of manufacture and or in the course of business excluding such equipments as may be notified."
3. (3) After clause (e) the following clause shall be inserted, namely:- "(e-a) "Commercial Tax Officer" means a Commercial Tax Officer appointed under section 3 and includes an Additional Commercial Tax Officer. (e-b) Cooked food means misri, mawa, ice-cream, cakes, lozenges, peppermint, sweets, chocolates, toffees."
4. (4) In clause (t) after explanation (ii) the following shall be inserted, namely:- "(iii) The amount of valuable consideration, paid or payable to a dealer for the sale of Drugs and Medicines specified in entry 4, in part II of schedule II shall be the maximum retail price printed on the package containing the Drugs and Medicines, for the purposes of levy of tax under section 8."
5. (5) Clause (u) shall be omitted.
6. (6) (i) Paragraph (iii) of sub clause (3) of clause (w) shall be omitted.
   • (ii) In proviso (a) of clause (w) the words and figures "or paragraph (iii) of sub-clause (3)" and "or clause (ii)" shall be omitted.
   • (iii) In proviso (b) of clause (w) the words and figures "or clause (ii)" and "or paragraph (iii) of sub clause (3)" shall be omitted.
7. (7) In clause (z) the word "sales" shall be omitted.

In section 49 of the Principal Act, after sub-section (6) the following sub-section shall be added, namely,- "(7) Notwithstanding anything contained in sub-section (1), but subject to such restrictions and conditions as may be prescribed, where on an application made by a dealer the State Government is of the opinion that hardship is being caused to such dealer due to any order passed under any of the provisions of this Act other than an order under section 25 or an order passed in pursuance or in consequence of an order by the Tribunal or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section (1) in respect of such order and on such direction the Commissioner shall dispose of such proceeding according to law as if the proceedings had been initiated by him under clause (ii) of sub-section (1) : Provided that no such direction shall be given unless-

1. (a) the dealer has exhausted the remedies available to him under section 36, section 48, sub-section (1) of this section or section 56, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or
2. (b) his application for revision under sub-section (1) has been rejected on merit. Provided further that such an application shall be entertained by the State Government only once."

For clause (a), (b) and (c) of sub-section (4) of Section 16 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) (hereinafter referred to as the Principal Act), the following clause shall be substituted, namely:- "(4) (a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a provisional registration certificate in the prescribed form.

1. (b) After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him essential 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 registration certificate in the prescribed form not later than fifteen days of the date of receipt of the application for grant of a registration certificate.
2. (c) If on verification of 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 mis-represented 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 fifteen days of the date of receipt of the application."

For sub-section (1) of Section 49 of the Principal Act, the following shall be substituted, namely:- "(1) The Commissioner in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of Section 3, may on his own motion call for the record of the proceeding in which such 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 may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit: Provided that ,-

1. (a) the Commissioner shall not revise any order under this sub-section, where an appeal against the order is pending before the appellate deputy commissioner or the Board; or where, if such appeal lies, the time within which it may be filed has not expired;
2. (b) no revision shall lie,-
   • (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
   • (ii) against an order passed under Section 36. Explanation.-An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person."

1. (1) (b) If the contractor proves in the prescribed manner to the satisfaction of the commissioner that the tax has been paid by the sub-contractor on the turnover of the goods supplied in the course of execution of the works contract, the contractor shall not be liable to pay tax again on the turnover of such goods. (2) (a) Where a dealer who bonafidely buys or sells for an agreed consideration (hereinafter referred to as the commission agent) any goods specified in schedule II on behalf of his principal, such commission agent and his principal shall both be jointly and severally liable to pay tax under this Act. (b) (i) If the principal on whose behalf the commission agent has sold the goods proves in the prescribed manner to the satisfaction of the commissioner that tax has been paid or payable by his commission agent on such goods, the principal shall not be liable to pay tax in respect of the sale of such goods. (ii) If the commission agent who has sold goods on behalf of the principal proves in the prescribed manner to the satisfaction of the commissioner that the tax has been paid by his principal on such goods, the commission agent shall not be liable to pay tax in respect of the sale of such goods. (3) Where any dealer or person with a view to evade payment of tax or in order to claim any input tax rebate which he otherwise is not eligible for or was carrying on business in the name of or in association with any other person either directly or indirectly, whether as an agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister concern or any other capacity, such person and the dealer in whose name the registration certificate was obtained shall jointly and severally be liable for the payment of tax assessed, reassessed, interest payable and penalty imposed under the Act and such tax, interest and penalty shall be recovered from any of such persons as if such person or persons are dealer under the Act. There shall be levied on goods specified in, - (i) parts I, II, IV and V of Schedule II, a tax at the rate mentioned in the corresponding entry in column (3) thereof on the taxable turnover: and (ii) parts III and IV of the said schedule, a tax at the rate mentioned in the corresponding entry in column (4) thereof on the taxable turnover and such tax shall be levied on the taxable turnover of a dealer liable to pay tax under this Act.

1. (1) Every dealer who in the course of his business purchases any goods specified in schedule II from any person other than a registered dealer or from a registered dealer in the circumstances in which no tax under section 8 is payable by that registered dealer on the sale price of such goods except where the goods are tax- paid goods within the meaning of clause (x) of section 2, shall be liable to pay tax on the purchase price of such goods if, - (a) after their purchase, the goods are not sold within 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 but are sold or disposed of otherwise, or consumed or used in the manufacture of goods declared tax-free under section 15; or (b) such goods covered by schedule III are used or consumed in the manufacture of goods; or (c) such goods not covered by schedule III, after use or consumption in the manufacture of any goods specified in schedule II. (i) the manufactured goods are disposed of otherwise than by way of sale 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; (ii) the manufactured goods are sold 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: and such tax shall be levied, - (a) in respect of goods referred to in clause (a), clause (b) and sub-clause (i) of clause (c) at the rate specified in column (3) and (4) of schedule II; and (b) in respect of goods referred to in sub- clause (ii) of clause (c) at the rate specified in column (4) of the said schedule, at the rate at which tax would have been levied on the sales of such goods within the State on the date of such purchase. (2) No tax under this section shall be levied in respect of any year on - (a) a dealer whose turnover in a year does not exceed the limit prescribed under sub-section (1) of section 4, (b) any other dealer who has no turnover, if his aggregate of purchase prices of all the goods does not exceed such amount as may be prescribed. (3) Every dealer who has no turnover and is liable to pay tax under sub-section (1) shall, for the purpose of sections 19, 21, 22, 25, 26 and 41 be deemed to be a registered dealer.

1. (1) (a) The commissioner may, subject to such restrictions and conditions as may be prescribed, permit any registered dealer who carries on wholly or partly the business of supplying goods in the course of execution of works contract entered into by him, to pay in lieu of tax payable by him under this Act a lumpsum at such rate not exceeding 15 percent, as may be prescribed; determined in the prescribed manner, by way of composition, (b) For the purpose of determination of the lumpsum by way of composition under clause (a) the state Government may prescribe different rates for different kinds of contracts. (2) (a) A registered dealer purchasing goods specified in schedule II from an other such dealer within the state after payment of tax under clause (i) of sections 8 and/or purchasing goods specified in schedule I, and whose turnover in year does not ordinarily exceed rupees fifteen lac may opt in the prescribed form, within one month of the commencement of the year, for payment in lieu of tax payable by him under clause (i) of section 8 a lumpsum at such rate, in such manner and subject to such restrictions and conditions as may be prescribed. (b) If a registered dealer during the year for which an option has been given by him contravenes any of the restrictions and conditions prescribed under clause (a) of this section, the option given by him shall stand revoked. (c) A registered dealer who opts for composition of tax under clause (i) of this section shall not be eligible to any input tax rebate in respect of the goods sold during the year in relation to which such option is exercised by the dealer. (3) The provisions of sections 19, 21, 41 and 42 shall not apply to a registered dealer to whom permission to pay a lumpsum by way of composition has been granted under sub-section (1) in relation to the period for and the goods in respect of which such composition has been granted and to such dealer who has opted for composition of tax under sub-section (2) for the period for which such option has been exercised.

1. (1) In sub-section (1), in clause (a), for the words "registration" the words "registration certificate" shall be substituted.
2. (2) In Section 13, for sub-section (1), the following provisoe shall be inserted, namely:- "Provided that the Commissioner may, for reasons to be recorded in writing, after giving a reasonable opportunity of being heard, cancel the registration certificate if the dealer fails to furnish the return as required under the Act or the rules made thereunder or if the dealer is not found in the regular business, or if the dealer has furnished false or misleading information."
3. (3) After sub-section (4), the following sub-sections shall be inserted, namely:- "(5) The Commissioner may cancel the registration certificate after giving the dealer a reasonable opportunity of being heard, if the dealer has ceased to carry on the business or has changed the place of business or if the dealer is not found at the registered place of business or if the dealer has failed to pay the tax, interest or penalty."
4. (6) In sub-section (1), for the words "The Commissioner may" the words "The Commissioner may, on his own motion or on an application made by the dealer" shall be substituted.

For the words "The dealer shall display the registration certificate at a conspicuous place at his place of business" the words "The dealer shall display the registration certificate at a conspicuous place at his place of business in such manner as may be prescribed" shall be substituted.

1. (1) In section 15, for sub-section (1), the following shall be substituted.
2. (2) For the existing sub-section (2), the following shall be substituted:- "(2) Every dealer, to whom a registration certificate has been granted, shall, on or before such date as may be prescribed, file a return in the prescribed form, showing the turnover of sales and purchases and the tax payable thereon."
3. (3) For the purpose of sub-section (1), the Commissioner may, by order, fix the date for filing the return and, for reasons to be recorded in writing, may extend the date for filing the return. The Commissioner shall, after giving a reasonable opportunity of being heard, impose a penalty, if the dealer fails to file the return within the prescribed period."

1. (2) (3) (4) from another such dealer after payment to him of the tax under clause (i) of section 8; for use or consumption of such goods including capital goods for / in the manufacture or for/ in mining of any goods specified in schedule II for sale within the State of Chhattisgarh or in the course of inter-state trade or commerce and any goods specified in schedule I or schedule II for sale in the course of export oul of the territory of India, he shall claim or be allowed, in such manner and within such period as may be prescribed, input 'tax rebate of the a.--nount of such tax . (c) Where a dealer makes an application for grant of a registration certificate under clause (a) or clause (c) of.sub-section (2) of section 16 on or after the commencement of the Act. he shall in respect of,- (1) Goods specified in schedule I! purchased on or after such commencement by him within the State of Chhattisgarh from another such dealer after payment to him of tax under clause (i) of section 8 for t.lJ.e purpose specif.ed in clause (a); or (2) Goods specified in schedule II other than those specified in schedule III, purchased on or after such commencement by him within the State of Chhattisgarl-i after payment to him of tax under clause (i) of section 8 for t:le purp')se specified in cla-.ise (o ), and held in stock by him on the date (

The bwden of proving that any sale or purchase effected by a dealer is not liable to tax under section 8 or section 9 as the case may be, or that he is eligible for an input tax rebate under section 13 shall be on the dealer .

No tax shall be payable on the sale or purchase of goods specified in Schedule-I, subject to me conditions and exceptions, if any, set out in the corresponding erttry in the third column thereof .

1. (1) The State Government may, by notification, amend the Schedule II and thereupon the said Schedule shall stand amended accordingly: Provided that the rate of tax in respect of any goods specified therein other than the declared goods shall not exceed the rate of tax prescribed in the next higher slab of the rate of tax specified in the Schedule. Provided further that if any goods are transposed by deleting them from one of the parts of the Schedule and inserting or adding them to another, the rate of tax in respect of such goods shall not exceed the rate of tax prescribed in the next higher slab of the rate of tax specified in the Schedule. (2) No notification enhancing the rate of tax, shall be issued under this Section without giving in the Gazette such previous notice as the State Government may consider reasonable of its intention to issue such notification; (3) Every notification issued under sub-section (1) shall, as soon as may be, be laid on the table of the Legislative Assembly.

1. (1) The State Government may, by notification and subject to such restrictions and conditions as may be specified therein, exempt whether prospectively or retrospectively,- (i) (a) any class of dealers; or (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 notifications; (ii) any dealer or class of dealers from any provision of this Act or any provision of a rule made under section 71 for such period as may be specified in the notification. (2) Any notification issued under this section may be rescinded before the expiry of the period for which it was to have remained in force and on such rescission such notification shall cease to be in force. A notification rescinding an earlier notification shall have prospective effect. (3) Notwithstanding the repeal of the Chhattisgarh Commercial Tax Act, 1994 (C.G. Act No. 5 of 1995) (hereinafter referred to as the repealed Act) the State Government may, by notification exempt- (i) (a) any class of dealers; or (b) any goods or class of goods in whole or in part, from the payment of tax under the repealed Act; or (ii) any dealer or class of dealers from any provision of the repealed Act or the provision of any rule made there under, 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 17 of the repealed Act have been revived for the purpose of such exemption.

1. (4) A dealer or person who though not liable to pay tax under section 3 desires to obtain a registration certificate voluntarily, may make an application to the commissioner in such form and manner as may be prescribed giving correct and complete particulars therein. Such application shall be accompanied by an affidavit in support of the particulars given in the application and also a satisfactory proof of payment of registration fee of five hundred rupees, in that behalf. Where a dealer or person undertaking works contract makes the application a copy of award of the contracts shall also accompany the application. Provided that no registration fee shall be payable under clause (a) where the application is made by a person holding a provisional registration certificate under Section 17. (5) (a) On the day the application for grant of a registration certificate as required by sub-section (1) or section (2) is received, the said authority shall grant the applicant a temporary registration certificate in the prescribed form. (b) After issue of the temporary registration certificate on application referred to in clause (a), the commissioner shall require the applicant to produce before him evidence and document in respect of the particulars given in the application and also the accounts relating to the business for verification. On production of the evidence, documents and account 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 registration certificate. (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 temporary registration certificate issued to the applicant under clause (a) from the date of its issue, not later than thirty days of the date of receipt of the application. (6) The registration certificate granted under sub-section (4) shall take effect from- (a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits specified in sub-section (1) of section 4. (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 or specified period as the case may be, the date on which he applies for registration. (c) in a case where a dealer required to apply for registration under clause (c) of sub-section (2) has applied for registration within thirty days of the transfer of business, the date of transfer of the business. (d) in a case where a dealer required to get himself registered under clause (c) of sub-section (2) has applied for registration after the expiry of thirty days of the transfer of business, the date on which he applies for registration. (e) where a dealer has applied for registration voluntarily under clause (b) of sub-section (4), the date of such application. (7) Without prejudice to the provisions of sub-section (6) of section 21, when a dealer has without reasonable cause, failed to get himself registered within the prescribed time as required by sub-section (1) or sub-section (2), the commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the fee payable, a sum not exceeding rupees five hundred. (8) Every dealer who at the commencement of this Act holds a registration certificate under the provisions of the Act repealed by this Act shall, on such commencement, be deemed, for all purposes of this Act, to be a dealer registered and holding a registration certificate under this section. (9) If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of section 19- (a) sells or otherwise disposes off his business or any part or place or his business or effects or comes to know of any other change in the ownership of the business, or (b) discontinues his business or changes his place of business or opens a new place of business, or (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. (9) (a) The commissioner shall- (i) on an application made by a registered dealer for amendment of his registration certificate in pursuance of the provisions of sub-section (8) 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 (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. (b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in sub-section (8), 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. (10) When- (a) a registered dealer discontinues or transfers his business; or (b) the liability of a registered dealer to pay tax ceases; or (c) a registered dealer has been granted a registration certificate by mistake; or the commissioner may either on his own motion or on the application of the dealer in this behalf cancel the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for the period during which his registration certificate remained in force. Provided that where the commissioner proposes to cancel the registration certificate under this sub-section, he shall give the dealer an opportunity of being heard. (11) Any dealer,- (i) whose application for registration is rejected under clause (c) of sub-section (5); or (ii) whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10); shall for the purpose of sub-section (6) of section 21 be deemed to be a dealer, who has failed to apply for registration, but shall not be liable to pay any penalty under the said sub-section.

1. (1) Any person intending to establish a business in the State for the purpose of manufacturing goods for sale of value exceeding rupees one lac in a year and who is registered with the Industries Department of the state Government for establishing a small scale industrial unit in the state or who is issued a license wherever necessary or has sent a memorandum of information to the Central Government to establish a new industrial undertaking in the State under the provision of the Industries (Development and Regulation) Act, 1951 (No. 65 of 1951) may, notwithstanding that he is not liable for registration under section 16, make an application to the commissioner in such form and manner as may be prescribed, accompanied by a satisfactory proof of payment of registration fee of rupees five hundred in that behalf for grant of a provisional registration certificate under this Act. (2) On the day the application is received the said authority shall grant the applicant a provisional registration certificate in the prescribed form. (3) The provisional registration certificate granted under sub-section (2) shall take effect from the date on which the person had applied for registration and notwithstanding the provisions of section 4 every person who has been granted a provisional registration certificate under this section shall during the period from such date till such certificate remains in force, be liable to pay tax under this Act. (4) A provisional registration certificate granted under this section shall be in force for such period as may be specified therein and the provisions of sub-sections (9) and (11) of section 16, shall, so far as may be, apply in respect thereto. Provided that the commissioner on an application made by the holder of such certificate before the expiry of the period of validity mentioned in the certificate, may for reasons to be recorded in writing, extend the period specified in the provisional registration certificate by a further period not exceeding six months on each occasion.

Every person, liable for deduc,ion of tax at source under section 27 shall obtain a certificate of registration from 1he commissioner in such manner and fom1 as may be prescribed. (2) Every person required to obtain a cer.:ificate of reg1strat10n under sub-section (1), shall, within 30 days of his becoming liable to pav tax under this Act, apply for the certificate of registration to the corn.niission':'.r. in the prescribed form and that authority sha!L after such inqnir:, :1s it considers necessary. \\ ithin 30 days of foe receipt of application. ir the appiication is in order, grant certificate of registration (3) Where a person liable for registration h,1s faiied to appl.\ for such certificate. within the time specified in sub-section (2). the commissioner may, afic'r gi\\·ing him a reasonable opportunity of being heard. impose penalty not exceeding one hundred rupees for each day of delay subject to a. maximum of fiw thot1sand rupees . (-t) Where a person liable for registration has given false infomiation in any applicaticr, submitted under this section, the commissioner may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding five hundred rupees .

1. (1) (a) (i) Every such dealer as may be required so to do by the commissioner by notice sef\\'ed in the prescribed m mne,·: (ii) ever\\- registered dealer: and (iii) eYen· dealer ,,hose registration certificate h:1s been c:mcelled under c13usc ,dJ or clause (ei of sub-sect10n ( lO) of section 16 . shall furnish return in such form. in such manner, for such period, by such dates and to such authority as may be prescribed : ProYided that the commissioner may. subject to such terms and conditions as may be prescribed. exempt any such dealer from furnishing such returns and statement or permit any such dealer to furnish the return for such different period, in such other form and to such other autl1ority, as he may direct. (b) EYer:, dealer required to furnish returns, under clause (a), shall furnish a statement in such forms and manner for such period, by such date and to such authorit\\ as may be prescribed (:::) E- en' de::iler required to furnish a,1dit report under sub-section (2) of section 41 shall send such report of auuit along ,vith the statement referred to in clause (b', (2) If any dealer dis:::o~,ers any omission. error or \\Rong statement .in any return furnished by him under clause (a) of sub-secticn (l) he may furnish ;:J revised return in the prescribed manner ~nd 'Yithiri the prescribed time. (3) Every dealer required to file return under sub-section ( 1) shall pay the full amount of tax payable according to the 1eturn as required by sub-section (2) of section 25 or the difference of the amount of tax payable according to the revised return as required by sub-section (3) ot'the said section and the full amount of interest, if any, payable under clause (a) or clause (b) of sub-section ( 4) and shall furnish the proof of such payment along with t~e return or the revised return, as the case maybe. (4) (a) Ifa dealer required to furnish return under sub-section (1), - (i) fails to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of section 25; or (ii) furnishes a revised return under sub-section (2) showing a higher amount of tax to be due tha..TJ. was shown by him in the original return; or (iii) fails to furnish return, such dealer shall be liable ,to pay interest in respect of, - (1) the tax payable by him according to the return; or (2) the difference of the amount of tax payable according to the revised return; or (3) the tax. payable for the period for which he has failed to furnish return, at the rate of 1.25 per cent per month from the date the tax so payable had becomi; due to the date· of its payment or to the date of order of assessment, whichever is earlier. Explanation - For the purpose of this clause, - (1) where the period of default covers a period less than a month the interest p::iyable in respect of such period shall be computed (2) 'month' shall mean thirty clays. (b) If a registered dealer haying furnished a return under sub-section ( l , or 2. revisC'd return under sub-section (2) for any Qeriod and paid the tax payz,.~,:e according to such return or revised return after the tjme prescribed h~,-=~C~==- fail s to pa i..rest along w1Lll such return or re,;ised return m accordauee with the prrnismns of clau e (a). Lile commissioner-shall Le, . Lhe interest liable LO be paid by the dealer and after g1vwg the dealer a reasonable opporturuty of being hear may direct him to pay in addition LO the ta.· payable or paid and the in rest pavable b) him. by way of penalty a sum qual to l'\\O per cent p~r month of the ,1mow1t of interest from the date such interest had become due to th ... da 1.;. of ils p~_·mem or to t11e date of 0rder of assessment. whichever 1S earlier. (c) If denier fails \\ilhoul sufficien cu e to compl) with Ute requirement of oticc fssued under sub ect1on (.) he cotlllillssioner may after giving the dealer area ona I opportunity of ~ing he:.ird, direct him to pa), in nddit1on to :uI) tax pd_ bl or pai b: nm. by, ·a~ of p,malty a sum of one hundred rupees per da_ of default subji.: t lO a ma'Ximum of mpees five thousand . (d) Where,-. (i) no tax is payable by a registered dealer committing a default under sub-clause (iii) of clause (a), or (ii) a registered dealer having-paid the tax payable according to a return in time fails to furnish the return in time; The comnnssioner may after g.. mg such dealer a reasonable opportunity l:k:1 g heard direct him 10 pa by way of penalty a sum of rupe ff\\ per dtl) of default subject to a maximum of rupees one thousand .

1. (1) Where the amount of tax, penalty, interest or any other sum paid by or on behalf of a dealer exceeds the amount chargeable under this Act, the Commissioner shall, on an application in the prescribed form by the dealer, refund the excess amount to such dealer, in the manner prescribed, or adjust such amount against any amount due from him, or against any amount due from him under the Central Sales Act, 1956. (2) Where the amount to be refunded is not adjusted as aforesaid, the Commissioner shall pay to the dealer simple interest at the rate of zero point five percent per month on the amount so refundable for the period commencing from the date next following the date of expiry of the period specified in sub-section (1) and ending with the date of the order of refund. (3) Where the amount to be refunded is not paid or adjusted within the period specified in sub-section (1), the Commissioner shall pay to the dealer simple interest at the rate of zero point five percent per month on the amount so refundable for the period commencing from the date next following the date of expiry of the period specified in sub-section (1) and ending with the date of the order of refund: Provided that the interest shall be paid for the period of not less than one month. (4) Nothing in this section shall entitle a dealer to a refund of any tax, penalty, interest or other sum where the amount of tax, penalty, interest or other sum has been determined on the basis of a self assessment or assessment which has not been challenged or modified in appeal, revision or any other proceeding before any authority or court.

1. (1) A registered dealer claiming refund of input tax under the terms of this Act may make an application to the Commissioner in the prescribed form. (2) On receipt of an application under sub-section (1), the Commissioner may, after necessary verification, grant provisional refund after deducting the amount of claim already found due or any other amount due under this Act or Central Sales Tax Act, 1956. (3) The Commissioner shall grant such refund within the period prescribed: Provided that the Commissioner may require the dealer to furnish a security for the amount of refund granted. (4) If on final assessment, the amount of refund is found to be less than the amount of provisional refund granted, the difference shall be treated as tax due from the dealer and shall be recovered from him as arrears of land revenue along with interest from the date of refund.

Where an assessment or re-assessment of a dealer has been made under this Act or the Act repealed by this Act and for any reason any sale or purchase of goods liable to tax under this Act or the Act repealed by this Act during any period : (a) has been under assessed or has escaped assessment, or (b) has been assessed at a lower rate, or (c) any wrong deduction has been made while making the assessment or (d) a rebate of input tax has incorrectly been allowed while making the assessment, (e) is rendered erroneous and prejudicial to the interest of revenue due to or in the light of any judgment or order of any Court or Board, which has become final.

For sub-section (6) of section 48 of Principal Act, the following shall be substituted, namely:- "(6) Subject to such procedure as may be prescribed and after such further inquiry as it may think fit.

1. (a) the Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filling of such appeal. In disposing of such appeal, the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both but shall not remand the case.
2. (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."

1. (1) Any dealer who is entitled or required to attend or appear before any officer appointed under section 3 in connection with any proceedings under this Act, otherwise than when required under section 45 to attend personally for examination on oath or affirmation, may authorize in writing to attend or appear on his behalf, a person being a relative of or a person regularly employed by the dealer, or a legal practitioner or a chartered accountant or a tax practitioner. (2) For the purpose of sub-section (1) any person who -(a) before coming into force of this Act, had been enrolled as a sales tax practitioner/ tax practitioner, or (b) holds a degree in law or commerce or the degree of bachelor of arts with economics as one of his subjects 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 (c) does not possess any of the qualifications referred to in sub-clause (b) but has held a post, in the Sales/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. (3) Every person referred to in clause (b) or clause (c) of sub-section (2) who is eligible to appear as a tax practitioner in any proceedings under this Act shall get himself enrolled on payment of such fee as may be prescribed. (4) If the commissioner is satisfied that the application for enrollment is in order. he shall issue to the applicai'1t an enrollment certificate in the prescribed form. If the commissioner, after making such enquiry as he deems fit, and after giving the applicant a reasonable opportunity of being heard is not so satisfied, he shall, for reasons to be recorded in writing, reject the application. (5) Notwithstanding anything contained in sub-sections (1) and (2) no person who has held any post in the commercial/sales tax department not below the rank of a commercial tax inspector shall be entitled to represent any dealer in any proceeding under this Act: (i) if he has at any time, passed any order in such proceeding, while he was holding any post in the department: (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 head quarter of the office of the 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. Provided that nothing in clause (ii) shall apply to such person if the representation is to be made before an officer holding a rank higher than the rank last held by such person. (6) No person who has been dismissed from Government service shall be qualified to represent any dealer under sub-section (1). (7) If any tax practitioner is found guilty of misconduct by the commissioner in connection with any proceeding under this Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) or the Act repealed by this Act, the commissioner may pass any order for awarding him punishment including disqualification from appearing as a tax practitioner in any proceeding under the aforesaid Acts, as he deems fit: Provided that no such order shall be passed unless he is given a reasonable opportunity of being heard. (8) Any tax practitioner whose application for enrollment is rejected under sub-section (4) or who is disqualified under sub-section (7) may within sixty days of the direction relating thereto appeal to the Board. (9) If any advocate or chartered accountant is found guilty of misconduct in connection with any proceeding under this Act or the Act repealed by this Act, the commissioner shall refer the matter to the authority empowered to take disciplinary action against the persons of these profession for taking appropriate action.

1. (1) The tax payable for each year shall be paid in the manner hereinafter provided at such intervals as may be prescribed. (2) Before any registered dealer furnishes any return as required by sub-section (1) of section 19, he shall pay in the prescribed manner and time, the full amount of tax payable according to such return and the amount of interest under sub-section (4) of section 19, if any payable by him. (3) If the statement to be furnished under clause (b) of sub-section (1) of section 19 or a revised return furnished by a registered dealer in accordance with the provisions of sub-section (2) of the said section shows a higher amount of tax to be due than was shown in the original return or return, he shall pay the difference and the interest payable, if any, under sub-section (4) of section 19 in such manner and time as may be prescribed. (4) Notwithstanding anything contained in sub-section (2) or sub-section (3), where the registered dealer is the Central Government or a State Government or any of their departments, the commissioner may, subject to such terms and conditions as may be prescribed, permit such dealer to pay the amount of tax by book adjustment. (5) The amount of tax - (i) (a) due where the returns were furnished without full payment of tax, or (b) assessed or re-assessed under sub-sections (4) and (5) of section 21 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 clause (c) of sub-section (4) of section 19, or (c) (i) assessed under sub-section (6) of section 21 or section 22 together with the interest and/ or penalty, if any, directed to be paid thereunder, and (ii) the amount of penalty, if any imposed or directed to be paid under any provisions of this Act not covered under sub-clause (b) and (c), shall be paid by the dealer or person in the prescribed manner by such date as may be specified in a notice in the prescribed form to be issued by the commissioner for this purpose and the date to be so specified shall ordinarily be not less than thirty days from the date of service of such notice. (6) Where on an admission of a first appeal or a second appeal, the appellate authority stays the recovery of any amount of tax assessed or penalty imposed and on a decision in such appeal by it the amount of tax or penalty so stayed has been maintained in whole or in part by it, the dealer shall be liable to pay interest under sub-section (4), of section 19 on such amount at the rate of 1.25 per cent per month for the period from the date on which the recovery of such amount was stayed by the appellate authority to the date of its payment after the decision in appeal. (7) If, for any reason, a dealer or person, is unable to pay the tax assessed, interest payable or levied or the penalty imposed on him under this Act or the tax payable by him in advance of assessment within the time specified therefor in the notice of demand, he may apply to the commissioner in writing to grant him further time for payment of such amount or to permit him to pay such amount in installments. Subject to such conditions and restriction as may be prescribed, the commissioner may grant further time to such dealer or person or allow him to pay such amount in installments on such conditions as he may deem fit to impose. Where any extension of time or permission to pay by installments is granted, the dealer or person shall be liable to pay interest on such amount from the last date on which the amount was due to be paid in accordance with such notice of demand. The interest shall be paid at fifteen per cent per annum for the period commencing from such last date. (8) Where a dealer or person does not pay the tax assessed or the interest levied or the penalty imposed on him or any other amount due from him under this Act within the time specified therefor in the notice of demand and the dealer or person, has not obtained any order under sub-section (7) or has failed to pay the amount in accordance with the order passed by the commissioner under sub-section (7), the commissioner shall, after giving the dealer or person a reasonable opportunity of being heard, direct that such dealer or person shall, in addition to the amount due, pay by way of penalty a sum equal to 1.25 per cent of such amount of tax, penalty or any other amount due, for every month, for the period for which payment has been delayed by him after the last date on which such amount was due to be paid.

In the Central Sales Tax Act, 1956 (No. 74 of 1956) hereinafter referred to as the Principal Act, in Section 8, in sub-section (2), for the words "at the rate applicable to the sale or purchase of such goods inside the appropriate State", the words "at the rate of four percent or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher" shall be substituted.

1. (1) Notwithstanding anything contained in this Act or any law for the time being in force, the Commissioner or any officer appointed to assist him under sub-section (1) of section 3 may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last address known to the officer, require—
   • (a) any person from whom any amount of money is due or may become due to the dealer; or
   • (b) any person who holds or may subsequently hold money for or on account of the dealer; to pay to the Commissioner, either forthwith upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer in respect of the arrears of tax, interest and penalty under this Act or the whole of the money when it is equal to or less than that amount.
2. (2) The Commissioner may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
3. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer and the receipt of the payment by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent of the amount referred to in the receipt.
4. (4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax, interest and penalty whichever is less.
5. (5) Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the dealer or that he does not hold any money for or on account of the dealer, then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be to the Commissioner.

Where any firm is liable to pay any tax, interest or penalty under this Act all persons who were partners of the firm during the period in respect of which the tax is due, or during the period when the interest or penalty was incurred, shall be jointly and severally liable for the payment of such tax, interest or penalty and every partner of the firm shall be liable to be proceeded against under this Act.

1. (1) Where a dealer liable to tax under this Act is not resident in the State, he shall, in respect of any business done by him through an agent in the State, be subject to the provisions of this Act in the same manner as if he were resident in the State. (2) Every such agent shall be liable to be proceeded against under this Act in respect of any business done by him on behalf of a non-resident dealer as if he were the dealer in respect of such business and shall be subject to the same obligations under this Act as the non-resident dealer would have been, if he were carrying on the business himself; and further, that such agent shall have the right to retain out of any moneys payable by him to such non-resident dealer a sum equal to the liability incurred by him under this Act.

1. (1) When the ownership of the business of a dealer liable to pay tax under this Act is entirely transferred, the transferor and the transferee shall jointly and severally be liable to pay the tax together with penalty, if any, or interest or penalty payable in respect of such business for any year or relatable to a part of any year and remaining unpaid at the time of the transfer and the transferee shall also be liable to pay the tax on the sales or purchases of goods effected by him with effect from the date of such transfer and shall within thirty days of the transfer apply for registration unless he already holds a registration certificate.
2. (2) When a dealer is a firm or association of persons, or a joint Hindu Family and such firm, association or family has discontinued business -
   • (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
   • (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 : Provided that when it is found that a change has occurred in the constitution of the firm or association or that such firm or association has transferred its business and the tax payable by a partner or member as aforesaid cannot be recovered from him, it may be recovered from the firm or association as reconstituted or from the transferee : Explanation - The dissolution or reconstitution of a firm or association of persons or partition of Joint Hindu family shall be deemed to be discontinuance of business within the meaning of this sub-section.
3. (3) The provisions of this section shall mutatis mutandis apply to any arrears of tax payable under the Act repealed by section 81 of Act No 5 of 1995 or the Act repealed by this Act and due for any year or relatable to a part of any year prior to such transfer of business, discontinuance or dissolution of the partnership or the partition of undivided Hindu family, as the case may be.

Notwithstanding any contract to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment: Provided that where any such partner retires from the firm he shall also be liable to pay the tax, interest and the penalty, if any, remaining unpaid at the time of his retirement and any tax due upto the date of retirement though un-assessed on that date.

Where during the pendency of any proceeding under this Act or under the Act repealed by section 81 of Act No 5 of 1995 or the Act repealed by this Act or under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) any dealer creates a charge on or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever of any of his assets in favour of any other person with the intention to defraud revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer as a result of the completion of such proceeding under this Act or under the Act repealed by section 81 of Act No 5 of 1995 or the Act repealed by this Act or in pursuance of such proceeding under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959).

1. (1) Where any business carried on by a dealer is discontinued, the person who was carrying on such business shall, within thirty days of such discontinuance, give notice thereof to the Commissioner in the prescribed form.
2. (2) If the Commissioner is satisfied that any business has been discontinued, he may cancel the registration of the dealer from the date of such discontinuance.
3. (3) The Commissioner may make an assessment of the tax payable by the dealer up to the date of discontinuance if it has not already been assessed or any tax remains unpaid, and the dealer shall be liable to pay any tax so assessed.

In the case of any guardian, trustee or agent of any minor or other incapacitated person carrying on business on behalf of and for the benefit of such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent as the case may be, in the like manner and to the same extent as it would be leviable on, and recoverable from, any such minor or other incapacitated person, if he were of full age and sound mind and if he were conducting the business himself and all the provisions of this Act and rules made thereunder shall apply accordingly

Notwithstanding anything to the contrary contained in any law for the time being in force and subject to the provisions of section 530 of the Companies Act, 1956 (No. 1 of 1956), any amount of tax and/or penalty or interest, if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such person.

Where a dealer is an agent selling or purchasing goods on behalf of his principal, both the agent and the principal shall be jointly and severally liable to pay the tax, penalty or interest payable under this Act in respect of such sales or purchases.

1. (1) No person other than-(i) a registered dealer, or (ii) a person who is deemed to be a registered dealer under sub-section (9), or (iii) a person required to deduct any amount by way of tax under the provisions of the Act, shall collect any amount by way of tax under this Act. No collection of tax shall be made by the person specified in (i) to (iii) above except in accordance with the provisions of this Act and the rules made thereunder. (2) Any amount collected by any person in contravention of the provisions of sub-section (1) or any amount collected by any person by way of tax or in any other manner not payable under any provision of this Act and not returned by him to the person from whom it was collected shall be liable to forfeiture to the State Government. (3) If the commissioner, in the course of any proceeding under this Act or otherwise, has reason to believe that any amount is liable for forfeiture under sub-section (2), he shall serve, on the person who has collected such amount, a notice in the prescribed form requiring him to show cause why the said amount should not be forfeited to the State Government and on receipt of the reply if any thereto, the commissioner shall make enquiry and shall make such order including an order of forfeiture as he thinks fit after giving such person a reasonable opportunity of being heard. (4) Where an order of forfeiture under sub-section (3) has been made, the person making the unauthorised collection shall forthwith pay the amount so forfeited to the State Government, if it has not already been paid and on his failure to do so, such amount shall be recoverable from him as if it were a tax due from him. (5) Where an order for forfeiture is passed, the commissioner shall publish or cause to be published in the prescribed manner a notice therefor for information of the persons from whom the amount so forfeited had been collected giving such details as may be prescribed. (6) On the publication of the notice under sub-section (5) a refund of such amount or part thereof may be claimed from the State Government within one year from the date of publication of the said notice by the person from whom it was unauthorisedly realised by way of tax and for this purpose the person claiming the refund shall make an application in the prescribed form. (7) On receipt of an application under sub-section (6) the commissioner shall hold such enquiry as he deems fit and if he is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid to the State Government and no refund or remission in respect of that amount was granted, the commissioner shall refund such amount or any part thereof to the person concerned. (8) Notwithstanding anything contained in this Act or any other law for the time being in force where any amount collected by any person is forfeited to the State Government under this section such forfeiture shall, if the amount so forfeited has been paid to the State Government discharge him of the liability to refund the amount to the person from whom it was so collected. (9) A dealer specified in sub-section (11) of section 16 shall be deemed to be a registered dealer for the purpose of sub-section (1).

Notwithstanding anything contained in this Act a tax on the sale or purchase of goods shall not be imposed under this Act-(i) where such sale or purchase takes place outside the State of Chhattisgarh; or (ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or (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 territory of India. (iv) where sale is made to such registered dealer for the purpose of manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in a unit located in any Special Economic Zone, who has been authorized to establish such unit by the authority specified by the central government in this behalf. For the purpose of this section, whether a sale or purchase takes place, -(i) outside the State of Chhattisgarh; or (ii) in the course of inter-State trade or commerce; or (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 section 3, 4 and 5 of the Central Sales Tax Act, 1956 (No.74 of 1956). (iv) the expression 'Special Economic Zone' shall have the meaning assigned to it in clause (iii) to explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).

1. (1) If the commissioner is satisfied that the tax or penalty or both or interest paid by or on behalf of a dealer for any year exceeds the amount of the tax to which he has been assessed or the penalty imposed or the interest payable under this Act for that year or that a registered dealer is entitled to the refund of rebate under sub-section (3) of section 13, he shall, in the prescribed manner, refund any amount found to have been paid in excess in cash or by adjustment of such excess towards the amount of tax due in respect of any other year from him. (2) If the commissioner is satisfied that due to an error committed by the dealer while crediting any amount payable under this Act or the Act repealed by this Act or the Central Sales Tax Act, 1956 (No.74 of 1956), into Government treasury the amount so paid cannot be accounted for the purpose for which it is credited, he shall subject to the provisions of sub-section (4) refund that amount in the manner prescribed either in cash or by adjustment towards the amount of tax due in respect of any other year from him. (3) If the appellate authority or the commissioner is satisfied to the like effect it shall cause refund to be made of any amount found to have been wrongly paid or paid in excess. (4) Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section (3) the authority empowered to grant refund shall apply the refundable amount in respect of any year towards the recovery of any tax, penalty, interest or part thereof due under this Act or under the Act repealed by this Act or under the Central Sales Tax Act, 1956 (No.74 of 1956) and shall then refund the balance remaining, if any. (5) Where a refund of any amount under sub-section (1) or sub-section (3) is not made or is not applied for the purposes mentioned in sub-section (4) within sixty days from the date of passing of the order for refund, the dealer shall be entitled and be paid interest at the rate of one per cent per month on the amount of refund for the period commencing from the date of expiry of the said period of sixty days and ending with the day on which the refund is made to him under sub-section (1) or sub-section (3) or is applied for the purposes mentioned in sub-section (4), as the case may be. Explanation -(i) Under this sub-section where the period for which interest is payable covers a period less than a month, the interest payable in respect of such period shall be computed proportionately. (ii) For the purpose of this sub-section "month" shall mean thirty days.

Where an order giving rise to a refund is passed and the commissioner is satisfied that the grant of the refund is likely to be prejudicial to the interest of revenue and action under sub-section (1) or sub-section (6) of section 49 is required to be initiated or an application to the Board to enhance the tax levied or penalty imposed is required to be made or the said order is the subject matter of any proceeding under section 55, the commissioner may withhold the refund till such time as the aforesaid proceedings are finally decided: Provided that the dealer shall be paid interest under sub-section (5) of section 39 on the amount of refund ultimately determined to be due as a result of the aforesaid proceedings for the period commencing after the expiry of sixty days from the date of receipt of the order giving rise to the refund.

1. (1) Every person who is a partner of a firm shall be jointly and severally liable for the payment of any tax, penalty or interest payable by the firm under this Act.
2. (2) The liability of the partners shall be without prejudice to the provisions of the Indian Partnership Act, 1932 (No. 9 of 1932).
3. (3) Where any tax, penalty or interest is recoverable from a firm, it shall be recoverable from any partner of the firm.
4. (4) Where any partner of a firm is found to have evaded the tax, the liability to pay the tax, penalty or interest shall be that of the firm as well as the partner.

1. (1) Every dealer whose turnover in a year exceeds rupees forty lac shall get his accounts audited by a Chartered Accountant before the prescribed date and furnish the report of such audit in such form and in such manner and within such time as may be prescribed.
2. (2) If the commissioner considers that the accounts maintained by any dealer or any class of dealers do not sufficiently enable him to verify the returns referred to in sub-section (1) of section 19 or the assessment cannot be made on the basis thereof, he may by an order require any dealer or by notification any class of dealers to keep such accounts including records of manufacture, sales, purchases or transfers in such form and in such manner as he may, subject to rules made under this Act, direct.
3. (3) If the commissioner considers that any class of dealers are not in a position to maintain accounts in accordance with the provisions of sub-section (1), he may, for reasons to be recorded in writing, exempt such class of dealers from the operation of the provisions of the said sub-section.
4. (4) Every registered dealer, for each sale made by him shall issue to the purchaser, a bill, invoice or a cash memorandum including machine generated bill, invoice or, a cash memorandum signed and dated by such dealer containing prescribed particulars including the amount of tax collected, if collected separately. Every such dealer shall also maintain a counterfoil or duplicate of each bill, invoice or cash memorandum issued by him with signature, date and all other aforesaid particulars and shall preserve it for a period of not less than five years from such date or till the completion of assessment whichever is earlier: Provided that a bill, invoice or cash memorandum may not be issued where sale of any goods of value not exceeding rupees five hundred is made to any person other than a registered dealer.
5. (5) If a registered dealer contravenes the provisions of sub-section (1), the commissioner may, after giving such dealer an opportunity of being heard direct him to pay by way of penalty a sum of rupees one hundred for each sale in respect of which such contravention has taken place subject to a maximum of rupees five thousand.

Subject to the provisions of this Act and to such restrictions and conditions as may be prescribed, the commissioner may, by order in writing, delegate any of his powers and duties under this Act except those under clause (b) of sub-section (2) of section 57 and under sub-section (2) of section 64 to any person appointed under section 3 to assist him: Provided that powers under section 40 and 49 shall not be delegated to an officer below the rank of a Deputy Commissioner of Sales Tax.

1. (1) The commissioner may transfer any proceeding or class of proceedings under any provision of this Act from himself to any person appointed under section 3 to assist him and he may likewise transfer any such proceeding (including the proceeding already transferred under this sub-section) from one such person appointed under section 3 to assist him to another such person or to himself.
2. (2) Intimation about the transfer of any such proceeding or proceedings shall be sent to the dealer.
3. (3) Where any proceeding or class of proceedings is transferred, the person to whom such proceeding or class of proceedings is transferred shall proceed to dispose it of as if it had been initiated by the said person, irrespective of the local limits of his jurisdiction and such transfer shall not render necessary the re-issue of any notice already issued before the transfer and the person to whom the proceeding or class of proceedings is transferred may continue it from the stage at which it was left by the person from whom it was transferred.

1. (1) The Board, the commissioner, or any person other than the officer referred to in clause (a) of sub-section (1) of section 3 shall for the purposes of this Act have the powers of a Civil Court under the Code of Civil Procedure, 1908 (V of 1908) -
   • (i) to summon and enforce the attendance of any person and examine him on oath or affirmation;
   • (ii) to compel the production of documents or accounts and to impound or detain them;
   • (iii) to issue commissions for the examination of witnesses; and
   • (iv) such further powers as may be prescribed.
2. (2) Every proceeding under this Act before the Board or the commissioner or any person other than an officer appointed to assist the commissioner under sub-section (1) of section 3 shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (XLV of 1860).

The commissioner may, for the purposes of this Act -

1. (a) require any firm or Hindu undivided family to furnish a statement of the names and addresses of the members of the firm or of the names and addresses of the manager and members of the Hindu undivided family as the case may be;
2. (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;
3. (c) require any person whom he has reason to believe to have purchased goods from outside or within the State of 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.
4. (d) require any person in respect of whom he has reason to believe that he has despatched goods to any place outside or within the State of 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.

The commissioner may by special or general order:-

1. (a) pending examination of any question of law -
   • (i) before him, or
   • (ii) before the Board on an appeal under sub-section (1) of section 55, or
   • (iii) before the High Court on an application under sub-section (2) of section 55, or for any other reason to be recorded in writing, stay any proceeding or proceedings under section 21 in respect of any dealer or class of dealers.

1. (1) Any dealer or person aggrieved by an order of assessment under section 21 with or without penalty or by an order of reassessment under section 22 with or without penalty passed in respect of him or by an order imposing penalty on him or to an order resulting in the reduction of refund or the input tax rebate or by any order passed under section 36 may, in the prescribed manner appeal against such order to the appellate deputy commissioner. Provided that in a case where an application made under section 36 is rejected, such dealer or person may in the like manner appeal against the ex parte order of assessment and in computing the period of limitation for filing the appeal the period from the date of filing the application under section 36 to the date of service of order rejecting such application shall be excluded.
2. (2) Any dealer or person aggrieved by an order passed in appeal filed under sub-section (1) may, in like manner, appeal against such order to the Board:
3. (3) Notwithstanding anything contained in the rules or the regulations framed by the Board under any law for the time being in force, any officer not below the rank of deputy commissioner duly authorised by the commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2).
4. (4) No appeal shall be admitted -
   • (i) by the appellate deputy commissioner under sub-section (1), unless out of the total balance due from the dealer -
   • (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 percent of such balance;
   • (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 -
     • (i) thirty three per cent, where the default relates to one quarter;
     • (ii) fifty per cent, where the default relates to two quarters; and
     • (iii) seventy five per cent, where the default relates to more than two quarters;
   • (c) fifty per cent of such balance, where a penalty under section 54 has been imposed;
   • (d) fifty percent of such balance where the order appealed against has been passed under section 22 and a penalty has been imposed under the said section, and

1. (1) The Commissioner-(i) in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of section 3, may on his own motion; or (ii) in respect of any order passed by any officer specified in clauses (d) to (f) of sub-section (1) of section 3, 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 such 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 may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit: Provided that,-(a) the commissioner shall not revise any order under this sub-section, where an appeal against the order is pending before the appellate deputy commissioner or the Board or where, if such appeal lies, the time within which it may be filed has not expired: (b) no revision shall lie ,-(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 (ii) against an order passed under section 36. Explanation - An order by the commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person.
2. (2) The commissioner may on his own motion call for the record of any proceeding in which any order under sub-section (1) has been passed by an officer to whom the commissioner has delegated his powers under this section in pursuance of the provisions of section 43 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 other provisions of this Act, may pass such order thereon not being an order prejudicial to the dealer or person as he thinks fit.
3. (3) The commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) is erroneous in so far as it is prejudicial to the interest of the revenue, and he may, after giving the dealer or person a reasonable opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, pass within one calendar year from the date of initiation of proceeding such order thereon as the circumstances of the case justify, including an order-enhancing or modifying the assessment or canceling the assessment and directing a fresh assessment: Provided that,-(a) no proceeding shall be initiated under this sub-section after the expiry of three calendar years from the date of the order sought to be revised: (b) no order shall be revised by the commissioner under this sub-section where a second appeal against such order is pending before the Board or such appeal has been decided by the Board on merits.
4. (4) Any dealer or person objecting to an order passed by the commissioner under sub-section (3) may appeal to the Board within sixty days of the date on which the order is communicated to him.
5. (5) The provisions of sub-section (4), (5) and (6) of section 48 shall, mutatis mutandis, apply to appeals filed under sub-section (4).
6. (6) Where the commissioner considers that any order passed under sub-section (1) by his predecessor or any additional commissioner of sales tax in so far as it is prejudicial to the interests of revenue he may file an appeal against such order before Board within two years from the date of such order. The provisions of section 48 shall mutatis mutandis apply to the appeals filed under this sub-section.

A dealer shall not be entitled to produce additional evidence whether oral or documentary in appeal before the appellate deputy commissioner or the Board or in revision before the commissioner except where the evidence sought to be adduced is evidence, which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within his knowledge or could not be produced by him before the assessing authority or for the production of which adequate time was not given by the assessing authority and in every such case upon the additional evidence being taken on record reasonable opportunity for challenge or rebuttal shall be given to the commissioner.

A memorandum of appeal filed under section 48 or sub-section (4) or sub-section (6) of section 48 and an application for revision made under sub-section (1) of section 49 shall bear court fee stamps of such value as may be prescribed.

Where the ownership of the business of a dealer liable to pay tax under this Act is entirely transferred, the transferor and the transferee shall jointly and severally be liable to pay any tax or other amount due under this Act up to the time of transfer.

The Commissioner may, by notice in writing, require any person from whom money is due or may become due to a dealer, to pay to the Commissioner the amount specified in the notice.

1. (1) If the commissioner or the appellate deputy commissioner or the Board, in the course of any proceedings under this Act is satisfied that a dealer has concealed his turnover or the aggregate amount of purchase prices in respect of any goods or has furnished false particulars of his sales or purchases, as the case may be, in his return or returns for any year or part thereof or has furnished a false return or return for such period. the commissioner or the appellate deputy commissioner or the Board as the case may be, may initiate proceeding separately for imposition of penalty under this section.
2. (2) The proceeding under sub-section (1) shall be initiated by the commissioner or the appellate deputy commissioner or the Board, as the case may be, by issue of a notice in the prescribed form for giving the dealer an opportunity of being heard. On hearing the dealer, the commissioner or the appellate deputy commissioner or the Board as the case may be, shall pass an order not later than one calendar year from the date of initiation of such proceeding, directing the dealer that he shall in addition to the tax payable by him, pay by way of penalty a sum which shall not be less than three times but shall not exceed five times of the amount of tax evaded.
3. (3) If the total tax shown as payable according to the return or returns and paid by a dealer for any period or part thereof is less than eighty per cent of the total tax assessed/re-assessed under section 21 such dealer shall be deemed to have concealed his turnover or aggregate of his purchase prices or to have furnished false particulars of his sales or purchases in his return or returns or to have furnished a false return or returns for the purpose of sub-section (1) unless he proves to the satisfaction of the commissioner or the appellate deputy commissioner or the Board . as the case may be, that the concealment of the said turnover or the aggregate of purchase prices or furnishing of particulars of sales or purchases or furnishing of the false return or returns was not due to any fraud or gross negligence on his part.

With in sixty days from the date of communication by the Board of any order to a dealer or to the commissioner under section 48 or section 49 or section 56 the dealer or the commissioner may, by application in writing accompanied, where the application is made by a dealer by a fee of Rs. 100, require the Board to refer to High Court any question of law arising out of such order and where the Board decides to make a reference to the High Court, it shall draw up statement of the case and refer it accordingly.

1. (1) Rectification means correcting any clerical or arithmetical mistake apparent from the face of the record. (2) The commissioner may - (i) on his own motion at any time within six month from the date of any order passed by him; or (ii) on an application made by a dealer within six month from the date of receipt of such application, rectify such order, in such manner as may be prescribed, or pass such order as he deems fit. Provided that, - (i) the commissioner shall not entertain any application by the dealer unless it is made within six month from the date of the order sought to be rectified: (ii) no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard. (3) (a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the Board or passed by the appellate deputy commissioner as they apply to the rectification of a mistake by the commissioner. (b) The Board may rectify any order passed by it- (i) on its own motion at any time within six month from the date of passing of such order; and (ii) on an application made by the dealer or the commissioner, at any time within six month from the date of receipt of such application. (4) Where any such rectification has the effect of reducing the amount of tax, the commissioner shall in the prescribed manner refund any amount due to the dealer. (5) Where any such rectification has the effect of enhancing the amount of the tax or reducing the amount of the refund, the commissioner shall recover the amount due from the dealer in the manner provided in section 25.

1. (1) Every dealer required by this Act to be registered shall make an application in the prescribed form and manner to the registering authority and such application shall be made within thirty days of the date on which such dealer first becomes liable to pay tax under this Act.
2. (2) Where a dealer has more than one place of business within the State, the application for registration shall be made to the registering authority of the area in which his principal place of business is situated and the registration certificate shall cover all places of business of the dealer within the State. (a) ... (b) ... (c) ... (d) ... (e) ... [Note: The text contains complex list structures typical of official Indian Acts; verbatim content for sub-clauses is provided in the source.] (3) (a) Where an application for registration is made under sub-section (1), and the registering authority is satisfied that the application is in order, he shall register the applicant and grant him a certificate of registration in the prescribed form. (b) Where the registering authority is not satisfied as aforesaid, he shall, after making such inquiry as he deems fit, reject the application. (c) The registration certificate granted under this section shall be subject to such conditions as may be prescribed. (4) The registration certificate granted under this section shall be valid for such period as may be prescribed unless it is cancelled earlier under the provisions of this Act. (5) In the event of any change in the ownership or constitution of the business or in the nature of business or in the address of the place of business or any other change in the circumstances, the dealer shall within thirty days of such change, inform the registering authority who shall amend the certificate of registration. (6) [Complex procedural provisions regarding amendment and cancellation of registration]. (7) Any dealer who fails to apply for registration as required under sub-section (1) shall be liable to pay penalty. (8) ... (9) ...

1. (1) With a view to identify dealers who are liable to pay tax under the Act, but have remained unregistered, the commissioner, may from time to time, cause a survey of unregistered dealers to be taken.
2. (2) For the purpose of the survey, the commissioner may, by general or special notice require any dealer or class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from or sold any goods to such dealer or class of dealers during any given period.
3. (3) For the purpose of survey, the commissioner may call for details and particulars regarding the services provided by public utilities and financial institutions including banking companies, which he is of the opinion will be relevant and useful for the purposes of the survey.
4. (4) The commissioner may, for the purposes of the survey enter any place where a dealer is carrying business, but is unregistered or has not applied for grant of the certificate of registration, whether such place is principal place of business or not and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the business,—
   • (i) to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place,
   • (ii) to afford him the necessary facility to check or verify the cash, stock or other valuable particulars or things which may be found therein, and
   • (iii) to furnish such information as he may require as to any matter which may be useful for, or relevant to any proceedings under this Act. Explanation— For the purpose of this section a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person attending or helping in business states that any of the books of accounts or other documents or any part of the cash, stock or other valuable articles or things relating to business are kept.
5. (5) The commissioner shall enter the place where the person is carrying on business only during the hours at which such place is open for business and in case of the said place or any other place, only after sunrise and before sunset. The commissioner may make or cause to be made extracts or copies from books of accounts, and other documents inspected by him, make an inventory of any cash stock or other valuable articles or things checked or verified by him and record the statement of any person which may be useful for or relevant to any proceeding under this Act.
6. (6) The commissioner, in exercise of the powers under this section, shall not remove or cause to be removed on any account from the place, where he has entered any books of accounts, other documents or any cash, stock or other valuable articles or things.

1. (1) The State government and of the commissioner if it or he is satisfied that it is necessary so to do with a view to prevent or check evasion of tax under this Act may by notification, setup or erect check post or barriers at such place or places in the State excluding railway premises, as may be specified in the notification: Provided that the commissioner shall not set up a check post or erect a barrier for a period exceeding six months at a time.
2. (2) (a) An officer not below the rank of a sales tax officer shall be in-charge of the check post (hereinafter referred to as the check post officer) and shall be assisted by the other category of the officers.
   • (b) Subject to the other provisions of this section a check post officer shall exercise all powers conferred on him under this section.
3. (3) The driver or person in charge of any vehicle or the owner or person in charge of the goods carried in a vehicle (hereinafter referred to as the transporter) transporting such goods as may be notified by the State Government in this behalf (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document by whatever name called relating to the notified goods being transported in the vehicle issued by the consignor of the goods giving such particulars as may be prescribed.
4. (4) (a) Every transporter transporting any notified goods shall, before crossing any check post or barrier set up or erected under sub-section (1), deliver to the check post officer a declaration duly signed by the consignor in such manner, in such form and containing such particulars as may be prescribed. A separate declaration shall be filed in respect of the consignment or consignments relating to each consignee where the goods are being imported into Chhattisgarh and of each consignee where the goods are being sent outside the State. No declaration in relation to goods to be delivered in Chhattisgarh shall be accepted if the consignee in Chhattisgarh is shown or described as "self" unless the full particulars and address of the person who will take delivery of the goods at the destination in Chhattisgarh are furnished.
   • (b) The form of declaration specified in clause (a) shall be obtained by a registered dealer in the prescribed manner and on payment of the prescribed fee.
5. (5) The transporter shall stop the vehicle at every check post or barrier and keep it stationary for so long as may reasonably be required by the check post officer and allow him to search the vehicle and inspect the notified goods and document referred to in sub-section (3) and shall if so required, give him his name and address and the name and address of the owner of the vehicle and of the consignor and the consignee of the goods.
6. (6) The check post officer shall have the power to detain or seize such of the notified goods or the vehicle along with the goods,-
   • (a) in respect of which there is no declaration under sub-section (4) or any such declaration filed is false or incorrect, either in respect of the kind of goods or the quantity or value thereof: or
   • (b) as are not shown in the documents referred to in sub-section (3) or in respect whereof there are no such documents : or
   • (c) in respect whereof the said documents are false or are reasonably suspected to be false :
7. (7) If the check post officer, after searching the vehicle and verifying the documents or the declaration, finds any omissions referred to in sub-section (6), he may presume, until 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 the reasons therefore in writing seize such goods or the vehicle along with the goods in such manner as may be prescribed.
8. (8) After seizing the notified goods under sub-section (7) the check post officer shall prepare a list of all such goods bearing his own signature and signature of the transporter and shall take all the measures for their safe custody.
9. (9) The check post officer seizing the notified goods or the vehicle along with the goods under sub-section (7) shall also record the statement of the transporter on all facts of the case and also obtain the particulars about the consignor or consignee of the goods and the vehicle seized. The reasons, if any, for violation of any provision of this section shall also be recorded.
10. (10) If after considering the statement of the transporter the check post officer is satisfied that the explanation is satisfactory and that there was no attempt to evade payment of tax in respect of the goods seized, he shall record his findings giving reasons therefor and release the goods or the vehicle along with the goods to the transporter in such manner as may be prescribed.
11. (11) If the check post officer is not so satisfied, he shall serve on the transporter a notice in the prescribed form requiring him to show cause ordinarily within fifteen days of the service of the notice, why a penalty of a sum not exceeding

1. (1) When a vehicle coming from any place outside the State and bound for any other place outside the State passes through the State, the driver or other person in-charge of such vehicle (hereinafter referred to as transporter) shall obtain in the prescribed form and manner, a transit pass from the check post officer of the first check post after his entry in to the state and deliver it to the check post officer of the last check post before his exit from the State, failing which it shall be presumed that the goods carried in such vehicle have been sold within the State by the transporter.
2. (2) The check post officer at the entry point who issues the transit pass shall intimate the information contained in the transit pass issued by him to the check post officer of the check post or barrier near the point from which the transporter declares that the goods shall be taken out of the State. If within a week of receipt of the transit pass the vehicle or the goods covered by the transit pass do not report at the exit point the check post officer of the check post or barrier at the exit point shall bring immediately this fact to the notice of the check post officer of the check post or barrier at the entry point. The later officer shall then initiate action to recover the penalty which could have been levied under the provisions of section 58 from the transporter.
3. (3) The provisions of section 58 shall mutatis mutandis apply in relation to any goods or any vehicle alongwith the goods covered by the transit pass.

1. (1) Notwithstanding anything contained in section 58 or any law for the time being in force, the Commissioner or any officer authorized by him in this behalf may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last known address, require— (a) any person from whom any amount is due or may become due to the dealer; or (b) any person who holds or may subsequently hold money for or on account of the dealer; to pay to the Commissioner, either forthwith upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the dealer in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount.
2. (2) The Commissioner may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
3. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer and the receipt of the payment by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent of the amount referred to in the receipt.
4. (4) Any payment made to the Commissioner in contravention of the provisions of this section shall be void and of no effect as against the claim of the state government.
5. (5) Any person discharging any liability to the dealer after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of his own liability to the dealer so discharged or to the extent of the dealer’s liability for any sum due under this Act, whichever is less.

1. (1) Every transporter transporting any goods by road in the state of Chhattisgarh shall carry with him an invoice, bill or challan or any other document, by whatever name called, issued by the consignor of the goods giving such particulars as may be prescribed.
2. (2) Any officer, not below the rank of a commercial tax officer, as maybe authorized by the commissioner, may, for the purposes of this Act, require the transporter to stop the vehicle at any place and allow him, and other persons assisting him, to search the vehicle and inspect the goods being carried, and to verify whether the document relating to such goods, which are in the possession of the transporter, are those as referred to in sub-section (1) and copy of the declaration referred to in sub-section (2) of section 58 and also whether the document are legible, correct and complete in all respects. The transporter, if so requireable by the officer, shall also give his name and address and the names and addresses of the owner of the vehicle, if the owner is different form the person in charge of the vehicle, and the consignor and consignee of the goods and also their registration certificate number if they are registered under this Act.
3. (3) If the officer referred to in sub-section (2) finds, on the inspection of the vehicle, that the transporter is not carrying the document referred to in sub-section (1) or the document being carried are not in order or the transporter is not carrying a copy of the declaration referred to in sub-section (2), he may direct the transporter to take the vehicle along with the goods and the documents to the nearest check post or the circle of the sub-circle office to be named by him, and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of section 58.
4. (4) Thereupon the officer referred to in sub-section (2), may initiate action for seizure of the goods and/or the vehicle, and for imposition of penalty in accordance with the provisions of section 58 and for that purpose:
   • (i) he shall exercise all the powers exercisable by the check post officer under that section;
   • (ii) he shall follow the procedure laid down therein; and
   • (iii) the provisions of that section shall apply mutatis mutandis to such proceedings.

1. (1) Every clearing, forwarding or booking agent or broker or a person transporting goods who in the course of his business handles documents of title to goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the state of Chhattisgarh shall, furnish information about his place of business to such authority, within such time, in such form as may be prescribed.
2. (2) Every such agent or person shall maintain true and complete accounts, registers and documents in respect of the goods handled by him and the documents of title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer to any officer appointed under section 3, not below the rank of an assistant commercial tax officer as and when required by him and shall produce the said accounts, registers and documents before such officer as and when required by him.
3. (3) Any agent or person referred to in sub-section (1) who contravenes the provisions of the said sub-section or sub-section (2), the commissioner may, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty:-
   • (i) one thousand rupees if the contravention is of the provisions of sub-section (1) on each occasion of inspection by any officer referred to in sub-section (2); and
   • (ii) not less than three times but not exceeding five times of the amount of tax payable in respect of the goods involved in the transactions of a dealer which appears to have been evaded by such dealer, if the contravention pertains to the provisions of sub-section (2). Explanation :- For the purpose of this section, -
   • (i) "Clearing, forwarding, booking agent or broker" shall include a person who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway premises, air cargo, complex, containers depot, booking agency, goods transport company office or any place of loading or unloading of goods or contrives, makes and concludes, bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.
   • (ii) "Person transporting goods" shall, besides the owner, include manager, agent, driver, employee of the owner, a person in-charge of a place of loading or unloading of goods or in charge of a goods carrier carrying such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee.

The commissioner or any other person appointed under section 3 to assist him, not below the rank of an assistant sales tax officer may, for carrying out the purposes of this Act, require any banking or non banking financial companies or any officer thereof to furnish any information or statement useful for or relevant to any proceeding under this Act.

1. (1) Whoever - (a) collects any amount by way of tax in contravention of the provisions of section 11 or sub-section (1) of section 37; or (b) claims input tax rebate in contravention of the provisions of sub-section (1) of section 18; or (c) (i) fails to get himself registered as required by sub-section (1) or sub-section (2) of section 16: or (ii) neglects to furnish any information as required by sub-section (8) of section 16; or (d) fails, without sufficient cause, to submit any return as required by sub-section (1) of section 19 or submits a false return or furnishes a false statement: or (e) without reasonable cause fails to pay the tax due within the time allowed; or (f) fails to keep accounts or records of sales or purchases in accordance with any requirement made of him under section 41; or (g) fails or neglects to issue bill, invoice or cash memorandum or to keep or preserve the counterfoil of the bill, invoice or cash memorandum as required under section 42; or (h) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or (i) refuses or fails to comply with any requirement made of him under section 46 or section 57; or (j) (i) fails to file a declaration under section 58; (ii) prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under section 58; or (iii) prevents or obstructs the interruption or search of any vehicle or obstructs interception of any goods under section 60 or 61, or (iv) fails to furnish information or produce accounts, registers and documents under section 62; or (v) fails to furnish information or statements as required by section 63; (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, shall in case of default and subject to the provisions of section 67, be punishable with - (i) (a) imprisonment which may extend to six months 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) or (e); and (b) imprisonment which may extend to six months and a fine which may extend to two thousand rupees in respect of offence under clause (d), (h) or (k); and (ii) imprisonment which may extend to three months or a fine which may extend to one thousand rupees or both in respect of offences not covered under clause (i), and where the offence in respect of which a fine has been imposed, is a continuing one, be liable to a further fine which may extend to rupees fifty for every day the offence continues. Explanation - For the purpose of liability to punishment under this sub-section the expression dealer or person shall mean - (a) the partners in relation to a partnership concern; (b) the president and secretary of the managing body in relation to co-operative society; (c) the proprietor in relation to a proprietorship concern; (d) the karta or manager in relation to Hindu Undivided Family; and (e) the secretary, manager and directors in relation to a company incorporated under the Companies Act, 1956 (No. 1 of 1956);

1. (1) No court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the commissioner and no court inferior to that of a magistrate of the first class shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all offences punishable under this Act shall be cognizable and bailable. (3) Subject to such conditions as may be prescribed, the commissioner may authorize any person appointed under section 3 to assist him to investigate all offences punishable under this Act. (4) Every person authorised under sub-section (3) shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognizable offence.

Any department or office of Central Government or other State Governments or any public sector undertaking of such Governments situated in Chhattisgarh or the State Government or any local authority or any public undertaking shall, before entering into a contract with any dealer for the sale or supply of any goods by him exceeding rupees three lakhs in value require such dealer to produce a tax clearance certificate in such form, to be issued by such authority, in such manner for such period and within such time as may be prescribed.

No prosecution for contravention of any provision of this Act or of the rules made thereunder shall be instituted in respect of the same facts on which a penalty has been imposed under this Act or the said rules, as the case may be, if the penalty has been paid within a period of six months from the date of service of the order imposing the penalty.

1. (1) No suit, prosecution or other proceedings shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act or the rules made thereunder without the previous sanction of the State Government. (2) No officer or servant of the State Government shall be liable in respect of any such act, in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. (3) No suit shall be instituted against the State Government and no prosecution or suit shall be instituted against any servant of the State Government in respect of anything done or intended to be done under this Act unless the suit or prosecution has been instituted within three months from the date of the act complained of: Provided that in computing the period of limitation under this sub-section the time taken for obtaining sanction under sub-section (1) shall be excluded.

1. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the provisions of this Act or in evidence recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub-section (3), be kept confidential, and notwithstanding anything contained in the Evidence Act, 1872 (I of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce before it, any such statement, return, account, document or recorded evidence or any part thereof or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any servant of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment, which may extend to six months or with fine, which may extend to one thousand rupees or with both. (3) Nothing contained in this section shall apply to the disclosure - (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 (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 (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 (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 proceeding under this Act, under Act No. 2 of 1959 or the Act repealed by this Act;

1. (1) If any question is raised by a dealer in respect of the rate of tax on any goods, the commissioner shall, within six months from the date of receipt of the application by the dealer for this purpose in the prescribed manner and on payment of such fees as may be prescribed, make an order determining the rate in accordance with such procedure as may be prescribed. (2) The commissioner, if the circumstances so warrant, shall have the power to review any order passed under this section and pass such order as he deemed necessary: provided that, (i) no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review, and (ii) the commissioner shall not reduce the rate of tax in review. (3) Any order passed by the commissioner under sub-section (1) and (2) shall have prospective effect and shall be binding on the authorities referred to in section, in all proceedings under this Act except appeals.

1. (1) The State Government may, after previous publication and by notification in the official Gazette, make rules or any amendments thereto for carrying out the purposes of this Act. Provided that if the State Government considers it necessary to bring the rules or any amendments thereto into force at once, it may make such rules or amendments thereto, without previous publication in the official gazette. (2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules prescribing - (a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act: (b) civil structure for the purpose of clause (e) of section 2, (c) the limit under sub-section (i) of section 4 and clause (b) of sub-section (2) of section 9: (d) The manner in which proceedings shall be instituted under sub-section (1) of section 5; (e) The manner of proving the payment of tax by the contractor and by the sub contractor under sub-section (1) of section 6; (f) the rate for the purpose of determination of lumpsum to be paid, the manner in which the lumpsum may be determined and the time within which and the manner in which the payment of such lumpsum may be made under sub-sections (1) and (2) of section 10. (g) the manner and period in which input tax rebate shall be claimed by or be allowed to a registered dealer under section 13. (h) (i) the manner in which a dealer shall get himself registered under sub-section (I) and (2) and the period within which a dealer shall get himself registered under clause (a) of sub-section 2 of section 16, the form and manner in which the application for grant of a registration certificate shall be made under sub-section (3) of section 16; (ii) the form of registration certificate under sub-section (4) of section 16 and the manner of granting of registration certificate and verification of the particulars given in the application for grant of registration certificate under the said sub-section. (iii) the time within which and the authority to whom information regarding changes of business shall be furnished under sub-section (8) of section 16: (iv) the form and manner in which application may be made under sub-section (1) of section 17 and the form in which provisional registration certificate shall be granted under sub-section (2) of section 17. (v) the form and manner in which registration certificate shall be granted under sub-section (1) of section 18. (i) (i) the manner of service of notice and the authority to whom, the period for which, the form in which the manner in which and the dates by which returns shall be furnished under sub-section (1) of section 19; (ii) the manner in which and the time within which revised return shall be furnished under sub-section (2) of section 19: (iii) the form and manner in which, the period for which and the date by which the statement shall be furnished under clause (b) of sub-section (1) of section 19; (iv) the manner in which and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of section 20; (j) (i) the conditions and restrictions subject to which assessment may be made for part of a year; (ii) the form of notice and manner in which tax shall be assessed/re-assessed under sub-sections (4), (5) and (6) of section 21, and re-assessed under section 22 ; (k) (i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax practitioner shall get himself enrolled under sub-section (3) of section 24; (ii) the form of enrollment certificate under sub-section (4) of section 24; (l) (i) the manner in which, the time within which and the intervals at which the tax shall be paid under sub-section (1) of section 25; (ii) the manner in which the amount of tax due shall be paid to Government under sub-section (2) of section 25 and the terms and conditions subject to which permission for payment by book adjustment may be granted under sub-section (4) of section 25; (iii) the form of notice to be issued under sub-section (5) of section 25; (iv) the restrictions and conditions subject to which further time may be granted by the commissioner under sub-section (7) of section 25; (v) the manner in which and the period within which the commissioner shall inform the dealer or person and the authority regarding recovery of arrears of tax under sub-section (11) of section 25; (vi) the form of notice and the manner in which and time within which the tax payable in advance shall be paid under sub-section (3) of section 26; (vii) the manner in which any amount deducted by the purchaser or the person letting out the contract shall be paid and adjusted under sub-section (4) and (5) of section 27, the form of certificate to be issued under sub-section (3) of section 27 and the form and manner in which the authority to whom and the period within which statement shall be furnished under sub-section (8) of the said section ; (viii) the form and manner in which and the authority by whom the certificate shall be issued under section 28; (ix) the form of notice to be given under sub-section (1) of section 29; (m) (i) the form of notice to be given under sub-section (3) of section 37; (ii) the form of the notice and the manner of publication of the notice under sub-section (5) of section 37; (iii) the form of application in which refund may be claimed under sub-section (6) of section 37; (n) the manner in which, the refund shall be made under sub-section (1) of section 39; (o) the date by which the accounts shall be got audited and the form and manner in which and the time within which report of audit shall be furnished under section 41; (p) the particulars which shall be given in the bill, invoice, cash memorandum, issued under section 42; (q) the restrictions and conditions subject to which the commissioner may delegate under section 43 his powers and duties under this Act; (r) the prescription of further powers of authorities under clause (v) of sub-section (1) of section 45; (s) (i) the manner in which appeal may be filed under section 48 and sub-sections (4) and (6) of section 49; (ii) the procedure to be followed by the appellate deputy commissioner or the Board in disposing of appeals under sub-section (6) of section 48; (iii) the form of notice under sub-section (3) of section 49; (iv) the procedure for and other matters including fees incidental to the disposal of appeals, application for revision or rectification of mistake under section 48, 49 or 56 and other miscellaneous applications or petitions for relief under this Act; (v) the value of the court fee stamps which an appeal or application for revision shall bear, under section 51; (t) the form of notice to be issued under sub-section (1) of section 54; (u) the form of notice to be given under clause (ii) of the proviso to sub-section (1) of section 56; (v) (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 (3) of section 57; (ii) the form of notice to be served under clause (b) of sub-section (6) of section 57; (iii) the manner in which goods shall be disposed off under clause (t) of sub-section (6) of section 57;

The Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) shall stand repealed on the date of coming into force of this Act : Provided that -(i) such repeal shall not affect-(a) the previous operation of the Act so repealed or Act No. 2 of 1959 repealed by Act No. 5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done or suffered, thereunder: or(b) any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, except that the facility of exemption from payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the state or undertaken expansion, modernisation or diversification in such industrial unit, shall be converted into facility of deferment of payment of tax from the date of commencement of this Act by notification to be issued in this behalf.(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the repealed Act; or(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not been repealed.(ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation or certificate) in the exercise of any power conferred by or under the repealed 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.(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 within the period, if any, specified therefor, 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.(iv)(a) any application by a dealer or the commissioner to the Tribunal for making a reference to the High Court under sub-section (1) of section 70 of the repealed Act; or(b) any such application made under sub-section (2) of section 70 of the repealed Act; or(c) any reference made to the High Court under sub-section (1) or sub-section (2) of section 70 of the repealed Act,is pending on the date of commencement of this Act shall be disposed of by the Board or the High Court, as the case may be, in accordance with the provisions of section 70 of the repealed Act as if this Act had not been passed and the said Act had not been repealed.(v) Notwithstanding anything contained in clause (i), any appeal, revision 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 or any other proceedings in accordance with the provisions of this Act.

1. (1) Where a registered dealer holds the stock of any goods specified in schedule II on the date of commencement of this Act, he shall furnish the particulars thereof in such form within such period, in such manner and to such authority as may be prescribed.(2) Where any goods specified in schedule II of this Act held in stock by registered dealer on the date of commencement of this Act are tax paid goods within the meaning of the Act repealed by this Act, and are for sale by him on or after the said date within the State of Chhattisgarh or in the course of inter-state trade or commerce, he shall claim or be allowed in respect of such goods, in such manner and within such period as may be prescribed, an input tax rebate,-(i) at the rate specified in column (3) of schedule II, if such goods are sold within the State; and(ii) at the rate of four percent or the rate specified in column (3) of schedule II, whichever is lower, if such goods are sold in the course of inter-state trade or commerce.(3)(a) where any goods specified in schedule II of this Act held in stock by a registered dealer, on the date of commencement of this Act, are goods manufactured out of tax-paid goods other than those specified in schedule III consumed or used as raw material or used as packing material or explosives consumed in mining, of any goods specified in schedule II, for sale in the State of Chhattisgarh or in the course of inter-state trade or commerce on or after the said date, such dealer shall claim or be allowed in such manner and within such period as may be prescribed, an input tax rebate in respect of such tax paid goods, at the rate specified in column (3) of schedule II or at the rate at which such tax paid goods had borne tax under the Act repealed by this Act whichever is lower.(b) where any goods specified in schedule II other than those specified in schedule III held in stock on the date of commencement of this Act are tax paid goods for consumption or use as raw material or for use as packing material or explosives for use in mining of any goods specified in schedule II, for sale by him in the State of Chhattisgarh or in the course of inter-state trade or commerce such dealer shall claim or be allowed, in such manner and within such period as may be prescribed, an input tax rebate at the rate specified in column (3) of schedule II or at the rate at which such tax paid goods had borne tax under the Act repealed by this Act whichever is lower.(4) The sale of tax paid goods within the meaning of the Act repealed by this Act, on or after the said date shall not be liable to tax under clause (ii) of section 8 of this Act. Explanation - For the purpose of this clause the expressions "raw material" and "tax paid goods" shall have the meaning assigned to them in clauses (r) and (x), respectively, of section 2 of the Act repealed by this Act.

If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by section 72, the State Government may within 2 years from the date of commencement of this Act by order notified in the official Gazette of the State make such provision not inconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty.

Definitions. (1) In this Act, unless the context otherwise requires,- (a) "Appellate Board" means the Chhattisgarh Value Added Tax Appellate Board constituted under Section 4; (b) "Assessing Authority" means any person appointed by the State Government to perform the duties of an Assessing Authority under this Act; (c) "Assessment" includes re-assessment and provisional assessment made under the provisions of this Act; (d) "Business" includes- (i) 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 (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (e) "Capital Asset" means property of any kind held by a dealer for the purposes of his business but does not include stock in trade or any other consumable stores; (f) "Casual dealer" means a person who, whether as principal, agent or in any other capacity, carries on business in Chhattisgarh occasionally involving transactions of a nature of manufacturing, commercial or financial character, whether for a commission, remuneration or otherwise, but does not have a fixed place of business in the State; (g) "Commissioner" means the Commissioner of Commercial Tax appointed under Section 3; (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- (i) a local authority, a company, an undivided Hindu family or any society, club, firm or association which buys, sells, supplies or distributes goods; (ii) a society, club, firm or association, which buys goods from, or sells, supplies or distributes goods to its members; (iii) a commission agent, broker, del-credere agent, 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 any principal; (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; (v) a person who carries on business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (vi) a person who carries on business of delivery of goods on hire-purchase or any system of payment by instalments; (vii) a Department of the Central Government or any State Government which sells, supplies or distributes goods in the course of business; Explanation.-For the purposes of this clause, "person" includes a local authority, body corporate, any company or any co-operative society or other society, club, firm, Hindu undivided family or other association of persons; (i) "Declared goods" shall have the same meaning as assigned to it in Clause (c) of Section 2 of the Central Sales Tax Act, 1956 (No. 74 of 1956); (j) "Document" includes title deeds, writing or entries or matters stored in any electronic form (as defined in the Information Technology Act, 2000 (No. 21 of 2000)); (k) "Goods" means all kinds of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes all materials, articles and commodities, and also includes all standing timber which is attached to or forming part of the land which is agreed to be severed before sale or under the contract of sale; (l) "Import" means the bringing of goods into the State of Chhattisgarh from any place outside India; (m) "Input Tax" means the amount of tax paid or payable by a registered dealer to another registered dealer on the purchase of goods in the State in the course of his business for the purpose of resale or for use in the manufacture of goods for sale or for use in the execution of works contract; (n) "Levy" means tax; (o) "Manufacture" with all its grammatical variations and cognate expressions, means any activity which brings into existence any goods in a manner that the goods so produced are different from the goods used as raw material and includes any process incidental or ancillary to the completion of a manufactured product; (p) "Official Gazette" means the Chhattisgarh Rajpatra; (q) "Output Tax" means the tax payable under this Act in respect of sale of any goods in the State; (r) "Purchase price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods less any sum allowed by the seller as cash discount according to trade practice, but include any sum charged on account of freight or weighing or packing or installation or excise duty or transport or any other expenses incidental to the purchase of goods; (s) "Registered dealer" means a dealer registered under the provisions of this Act; (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- (i) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (ii) a delivery of goods on hire-purchase or any system of payment by instalments; (iii) 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; (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; (v) a supply of goods 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; (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 trade practice, but includes 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 in cases where such cost is separately charged; (v) "State" means the State of Chhattisgarh; (w) "Tax" means the value added tax payable under this Act; (x) "Taxable turnover" in relation to any period means the turnover of a dealer which remaining after deducting therefrom- (i) the turnover of sale of goods declared exempt under section 16 or 17; (ii) the turnover of sale to a registered dealer of goods specified in the purchase order of such dealer for the purpose of resale or for use in the manufacture of tax paid goods or for use in the execution of works contract; (iii) such other deductions as may be prescribed; (y) "Turnover" used in relation to any period means the aggregate of the amount of sale prices received and receivable by the dealer in respect of any sale of goods made during such period, whether or not the whole of such amount is received; (z) "Year" means the financial year; (za) "Works contract" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.

1. (2) The State Government may appoint a Commissioner of Commercial Tax and such other officers as it may think fit for the purposes of this Act. (3) The Commissioner shall have jurisdiction over the whole of the State and the other officers shall have jurisdiction over such areas as the State Government may specify.

1. (1) The State Government shall constitute an Appellate Board for the State to exercise the powers and perform the functions conferred on the Appellate Board by or under this Act. (2) The Appellate Board shall consist of such number of members as the State Government may think fit and one of them shall be appointed as Chairman. (3) The State Government shall appoint the Chairman and other members of the Appellate Board from such persons and in such manner as may be prescribed. (4) The Appellate Board shall have the power to regulate its own procedure, including the fixing of places and times of its sittings.

1. (1) The provisions of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959) (as adopted in the State of Chhattisgarh) shall, subject to the modifications as may be prescribed, apply to the Act. (2) The Commissioner may delegate the powers and functions of the Assessing Authority to any officer below him in rank.

'Year' means the twelve months ending on the 31st day of March.

Where goods are sold by way of transfer of right to use such goods, the sale price thereof shall be the amount of valuable consideration received or receivable by the transferor for such transfer;

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: "Sale price" means the amount or any other consideration 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. Explanation - (i) Where goods are sold on hire purchase or any system of payment by installments, the sale price of such goods shall be exclusive of insurance charges, interest and hire charges and such other charges as may be prescribed.

"Sales Tax Officer" means a sales tax officer appointed under section 3 and includes an Additional Sales Tax Officer.

"tax" means the tax payable under this Act;

"taxable turnover" in relation to a dealer for any period means that part of dealer's turnover which remains after deduction therefrom - (1) the sale price of goods declared tax free under section 15; (2) in respect of goods on which tax is payable under clause (i) of section 8; (i) the sale price of goods in relation to which deduction is provided under the Act; (ii) sale of tax under section 8(i) x aggregate of sale prices 100+ rate of tax under section 8(i); (i) the sale price of such goods which are in the nature of tax paid goods in the hands of such dealer; (ii) the sale price of goods in relation to which deduction is provided under the Act; rate of tax under section 8(ii) x aggregate of sale prices 100+ rate of tax under section 8(ii) after allowing deduction under paragraph (ii) of clause (w) Provided that - a) no deduction on the basis of the above formula in paragraph (ii) of sub-clause (2) or paragraph (ii) of sub-clause (3) shall be made if the amount of tax under clause (i) or clause (ii) of section 8 collected by a registered dealer in accordance with the provisions of the Act, has been otherwise deducted from the aggregate of sale prices; (b) where the turnover of a dealer is taxable under clause (i) or clause (ii) of section 8 at different rates, the formula under paragraph (ii) of sub-clause (2) or paragraph (ii) of sub-clause (3) shall be applied separately in respect of such part of the turnover liable to a different rate of tax. Explanation - For the purpose of levy of tax under clause (i) and tax under clause (ii) of section 8 the taxable turnover shall be determined separately.

"Tax paid goods" in relation to goods specified in parts III and IV of schedule II on which tax is payable under clause (ii) of section 8, means any such goods which have been purchased by a 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);

"Turnover" 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 six months from the date of such sale: Provided that - (i) in the case of sale by bonafide agriculturist as 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 (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;

"Value added sales Tax" means a tax on sale or purchase of goods payable under this Act.

Where the commissioner is of the opinion that interest payable by a dealer to whom any facility has been given under sub-section (7) or sub-section (9) has caused him hardship, the commissioner may remit such portion of the interest payable on the dues or on the penalty imposed in accordance with the order of assessment or the order imposing penalty, as is in excess of the tax or the penalty paid or payable: Provided that, the commissioner shall not remit the interest unless the dealer has paid in full the amount of tax and/or penalty required to be paid by him.

1. (a) If any amount of tax, interest, penalty, or any other amount due under this Act or the Acts repealed by section 52 of Act No.2 of 1959 or the Act repealed by section 81 of Act No 5 of 1995 or the Act repealed by this Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed Act or the rules made thereunder, for the payment thereof, the dealer or person liable to pay such amount shall be deemed to be in default as to the whole of the amount then outstanding;
2. (b) When a dealer or person is in default or is deemed to be in default under clause (a), the amount outstanding shall be recoverable as an arrear of land revenue according to the provisions of Chhattisgarh Land Revenue Code, 1959 (No. 2 of 1959) and for the purpose of effecting the recovery of such amount -
   • (i) the commissioner of sales 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);
   • (ii) an additional commissioner of sales tax shall have and exercise all the powers and perform all the duties of the Additional Commissioner under the said code;
   • (iii) a deputy commissioner of sales tax shall have and exercise all the powers and perform all the duties of the collector under the said code;
   • (iv) an assistant commissioner of sales tax shall have and exercise all the powers and perform all the duties of the assistant or a deputy collector under the said code;
   • (v) a sales tax officer and assistant sales tax officer shall have and exercise all the powers and perform all the duties of the tahsildar under the said code.
3. (c) Every notice issued or order passed in exercise of the powers conferred by clause (b) shall for the purpose of sections 48, 49, 55, 56 and 66 of this Act be deemed to be a notice issued or an order passed under this Act.

Where in pursuance of sub-section (11) any proceedings for the recovery as in arrears of land revenue of any tax, penalty, interest or part thereof or any other amount remaining unpaid have been commenced and the amount of tax, penalty, interest or any other amount is subsequently modified, enhanced or reduced in consequence of any assessment made or order passed in appeal under section 48 or revision under section 49 or rectification of mistake under section 56, the commissioner shall, in such manner and within such period as may be prescribed, inform accordingly the dealer or person and the authority by whom or under whose order the recovery is to be made and thereupon such proceeding may be continued as if the amount of tax, penalty, interest or any other amount as modified, enhanced or reduced, has been substituted for the tax, penalty, interest or any other amount which was to be recovered under sub-section (11).

1. (a) Where the State Government after such enquiry as it may deem fit, is of the opinion that genuine hardship is being caused to a dealer or person due to any proceedings initiated for recovery of any amount outstanding against him, the State Government may, subject to such restrictions and conditions as may be prescribed, grant to the dealer or person additional time to pay such amount or may grant facility to pay such amount in instalments and pending the completion of such enquiry, the State Government may stay the recovery of the dues. In respect of every such facility the dealer or person shall be liable to pay interest at the rate specified in sub-section (7): Provided that no such facility shall be granted to the dealer or person unless he has in the first instance applied in this behalf to the commissioner under sub-section (7).
2. (b) If the dealer or person does not comply with any order passed by the State Government, the commissioner shall impose on him penalty under sub-section (8)

Where any registered dealer fails to furnish any return for any period as required by sub-section (1) of section 19 and fails to pay the tax payable for such period,

1. (a) the commissioner may, if the tax payable by such dealer in a year does not ordinarily exceed ten thousand rupees; and
2. (b) the commissioner shall, if the tax payable by such dealer in a year exceeds rupees ten 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 made under section 21.

The amount of tax payable in advance under sub-section (1) shall be computed by the commissioner as under :-

1. (a) Where a 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.
2. (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 19 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.
3. (c) Where a registered dealer has not been assessed to tax under this Act 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 judgment.

After the expiry of the date by which the return has become due, the commissioner may issue a notice in the prescribed form to a registered dealer who has failed to furnish such return requiring him to pay in the prescribed manner and within the prescribed time the tax payable in advance computed in accordance with sub-section (1).

If any registered dealer who is required under sub-section (3) to pay the tax in advance furnishes the return under sub-section (1) of section 19 and pays the amount of tax in accordance with the provisions of sub-section (2) of section 25 on or before the date specified in the notice issued under sub-section (3) or satisfies the commissioner that the return had already been furnished by him by the date by which it was due, the said notice shall stand cancelled.

The tax payable in advance or any part thereof left unpaid within the time specified in the notice issued under sub-section (3) shall be recoverable as an arrear of land revenue for which purpose the provisions of sub-sections (11) and (12) of section 25 shall mutatis mutandis apply.

The tax paid under this section shall be adjusted towards the tax assessed or re-assessed under section 19.

Any person responsible for making payment of any sum to any dealer as a consideration for the sale or supply of any goods in pursuance of a contract between such dealer and the Central Government or a State Government (hereinafter referred to in this section as the purchaser), shall before crediting such sum to the account of the dealer or before payment thereof in cash or by issue of a cheque or draft or by any other mode, deduct an amount equal to the amount payable by the purchaser to the dealer by way of tax, where the total amount of the bill exceeds Rs. 5,000 and shall pay it to the State Government in such manner as may be prescribed.

Notwithstanding anything contained in any other provision of this Act, any person letting out a works contract of value exceeding rupees three lac to a contractor involving sale of any goods in the course of execution thereof by the contractor shall before making the payment of any amount towards the value of such contract to him, deduct at the rate of two percent an amount towards the tax payable by the contractor under this Act.

On deduction of the amount under sub-section (1) or sub-section (2) the person making such deduction shall issue to the dealer or the contractor, as the case may be, a certificate therefor in the prescribed form and shall deposit such amount in to the Government Treasury in such manner and within such period as may be prescribed.

Any person making the payment under sub-section (1) or sub-section (2) shall be deemed to have made the payment on the authority and on behalf of the dealer or the contractor and the receipt for such payment shall constitute a good and sufficient discharge of the liability of the purchaser to the dealer or the contractor to the extent of the amount specified in the receipt.

Where any payment under sub-section (1) or sub-section (2) is made by a purchaser or the person letting out the contract, on behalf of the dealer or the contractor such payment shall constitute a good and sufficient discharge of the liability of the dealer or the contractor to pay tax in respect of such transaction and the amount so paid shall be adjusted by him in such manner as may be prescribed.

Where a person contravenes the provisions of sub-section (1), sub-section (2), or sub-section (3) the commissioner may impose upon such person by way of...

(1-A) Notwithstanding anything contained in sub-section (1), if the revision under sub-section (1) is in respect of an order of re-assessment or re-imposition of penalty in pursuance to of any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case.

The officer seizing the notified goods, at any time during the pendency of the proceedings under sub-section (13), may on furnishing of security in the form of cash security or irrevocable bank guarantee for such amount as, in his opinion, would be sufficient to cover the penalty likely to be imposed, release the goods or/and the vehicle in favour of the transporter.

The check post officer after taking into consideration the explanation, if any, of the transporter and giving him an opportunity of being heard, shall if he is satisfied, for reasons to be recorded in writing with the explanation and the statement of the transporter, discharge the notice and release the goods in the vehicle with or without the goods seized in favour of the transporter in such manner as may be prescribed. If the said officer is not so satisfied he shall record his finding accordingly giving reasons therefor and shall pass an order imposing such penalty not exceeding the sum specified in the notice, as he may deem fit: Provided that the amount of penalty shall not be less than three times but not exceeding five times of the amount of tax which would have been payable if the goods were sold within the State.

A copy of the order imposing penalty under sub-section (13) shall be served on the transporter.

The penalty or such part thereof as remains after adjustment of any amount deposited under sub-section (12) shall be deposited in the prescribed manner within fifteen days of service of the copy of order imposing the penalty, in default the check post officer shall cause the notified goods to be sold in such manner as may be prescribed and apply the sale proceeds thereof towards the penalty and refund the balance, if any, to the transporter. If the sale proceeds of the goods are not sufficient to cover the amount of penalty or the goods cannot be sold despite the efforts made for the same, the said officer shall cause the vehicle to be sold in the aforesaid manner and apply the sale proceeds thereof towards the balance of penalty and refund the balance of such sale proceeds, if any, to the dealer.

Where the officer seizing the goods, at any time during the pendency of the proceeding under sub-section (11) or (13), is of the opinion that the notified goods are subject to speedy and natural decay or when the expenses of keeping them in custody are likely to exceed their value, he may cause them to be sold in such manner as may be prescribed without waiting for the completion of the proceedings relating to the imposition of penalty and keep the sale proceeds thereof in deposit till the completion of said proceedings. The amount so kept in deposit shall be applied towards such penalty, if any, as may be imposed and the balance, if any, shall be refunded to the transporter according to the provisions of sub-section (15).

Every order under sub-section (13) shall, subject to the provisions of section 48 and 49, be final.

The consignor or the consignee shall preserve the copy of the declaration and other documents relating to the goods covered by the declaration for such period as may be prescribed and produce them before the assessing authority whenever demanded by it within that period.

Save as provided in section 55, no order passed or proceeding initiated under this Act or the rules made thereunder be called into question in any civil court and save as provided in sections 48 and 49 no appeal or application for revision shall lie against any such assessment or order.

1. (1) Notwithstanding anything contained in section 25 or any law or contract to the contrary, the commissioner or any officer other than the officer appointed under clause (g) of sub-section (1) of section 3, may at any time or from time to time, by a notice in the prescribed form a copy of which shall be sent to the dealer or person, at his last address known to the officer issuing the notice, require, -
   • (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;
   • (b) any person who holds or may subsequently hold any money for or on account of such dealer or person, to pay to the Government under this sub-section, if the money becomes due or or upon the money becoming due or being held, at or after the time specified in the notice (not being before the money due from the dealer or person) in respect of the arrears of the tax, interest and penalty under this section the whole of the money when it is less than that amount. Explanation - For the purpose of this sub-section the amount due to a dealer or person or money held for or on account of a dealer or person by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such dealer or person, to such person, as may be lawfully subsisting.
2. (2) The Officer issuing a notice under sub-section (1) may at any time or from time to time amend or revoke any such notice or extend the time for making any payment in pursuance thereof.
3. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the dealer or person and the treasury receipt for such payment shall constitute a good and sufficient discharge of the liability of such a person to the dealer to the extent of the amount specified in the receipt.
4. (4) Any person discharging any liability to the dealer or person after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the dealer or person for tax or penalty or both, whichever is less.
5. (5) Where a person on whom a notice is served under sub-section (1) proves to the satisfaction of the officer who issued the notice that the sum demanded or any part thereof was not due to the dealer or person or that he did not hold any money for or on account of the dealer or person, at the time the notice was served on him, then nothing contained in this section shall be deemed to require such person to pay to the Government any such money or part thereof, as the case may be.
6. (6) Any amount of money, which a person is required to pay under sub-section (1) or for which he is personally liable to the State Government under sub-section (4), shall, if it remains unpaid, be recoverable as an arrear of land revenue.
7. (7) The provisions of this section shall be without prejudice to any action that may be taken for recovery of the arrears of tax, interest and penalty, if any, due from the dealer or person.

Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay tax and power of the Commissioner to act sue motu or upon the such committee to investigate into the tax evasion by a dealer.

The State Government may constitute a committee for detection and investigation of evasion of tax under this Act or the Act repealed by this Act. The committee shall consist of such number of members as the State Government may determine. The committee shall be assisted by such officers specified in section 3 as the State Government may appoint for the purpose. The authority and the officers appointed to assist it shall perform such functions as the State Government may direct.

1. (a) If upon any information which has come into its possession the committee has reason to believe that any dealer has evaded payment of tax or is indulging in evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and send it to the commissioner to investigate into the tax evasion by such dealer. (b) If in any emergent case, upon any information which has been received by the commissioner he has reason to suspect that a dealer is attempting to evade or has reason to believe that a dealer has evaded payment of tax or is indulging in evasion of tax, he may, for reasons to be recorded in writing, direct any of the officers referred to in clauses (c) to (g) of sub-section (1) of section 3 to proceed to investigate in to the tax evasion by such dealer.

On the receipt of the report from the committee in respect of a dealer or on his own motion in pursuance of the provisions of clause (b) of sub-section (2), the commissioner shall, subject to such conditions as may be prescribed :- (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 (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.

If on scrutiny of the records produced by the dealer or on inspection of his place of business under sub-section (3), the commissioner is satisfied that the dealer has evaded payment of tax payable by him for any year, he may for reasons to be recorded in writing, seize such accounts, registers or documents relating to the business of such dealer as he considers necessary, for examination thereof or for assessment of tax and shall grant a receipt therefor to the dealer and shall retain them for such period as may be necessary.

For the purpose of clause (b) of sub-section (3), the commissioner may - (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 (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, book of accounts or other documents relating to the business of such dealer.

1. (a) If in the course of scrutiny of accounts, registers or documents produced by the dealer or in the course of inspection of the place of business of such dealer, the commissioner has reason to believe that the dealer has stored or kept goods liable to tax, without accounting for them in books, registers or accounts maintained by him in the course of his business, with a view to their surreptitious sale in order to evade payment of tax, in any building, place or vehicle under the ownership or control of the dealer in either case whether exclusively or in association with some other person or in any building, place or vehicle in each case belonging to some other person with express or implied permission of such other person, the commissioner may enter and search such building, place or vehicle and inspect and verify if the goods have been accounted for and in the event of his reasonable belief that the dealer has not accounted for such goods with the intention of evading tax, the commissioner may seize all such goods and take all necessary steps for their removal, proper custody and preservation: Provided that a list of all goods seized under this clause shall be prepared by the commissioner in presence of at least two respectable persons and a copy thereof shall, on demand, be furnished to the dealer or, as the case may be, to the person from whose possession or custody they were seized. (b) The commissioner shall as soon as possible, after seizure of the goods under clause (a), serve upon the dealer, a notice in the prescribed form to show cause within a period of thirty days from service of such notice as to why a penalty equal to five times 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.

1. (2) in his returns for a year and makes an application for that purpose before the date on which the return for the first quarter of the subsequent year becomes due, the assessment of such dealer for that quarter or year, as the case may be shall be made in accordance with the provisions of sub-section (4) within a period of three months from the date of receipt of the application.

1. (3) Whee a registered dealer other than the registered dealer refeaed to in the proviso to sub-section (1) has furnished: (i) all the returns for a year and/ or (ii) revised retum for any quarter or quarters of such year, in the prescribed manner and within the prescribed time or before the date on which the return for the first quarter of the subsequent year becomes due, (iii) has paid the tax payable according to such returns or revised returns as also interest payable, if any, and (iv) has furnished the statement under clause (b) of sub-section (I) of section 19, within the prescribed time the returns furnished or revised 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). Provided that the assessment under this sub-section of every such registered dealer who is required to furnish audit report under sub- section (2) of section 41 shall be deemed to have been made if such dealer has furnished the audit report along with the statement referred to, in sub-clause (iv).

1. (4) Notwithstanding the provisions of sub-section (2), the commissioner shall select for re-assessment a number of such dealers as he deems fit whose assessment for a year is deemed to have been made under sub-section (1) in accordance with the provisions of sub-section (2) and such selection shall be made during the year immediately following the said year. (a) The commissioner shall senre on a registered dealer referred to in the proviso to sub-section (1) or in sub-section (3) or a registered dealer who is not eligible for assessment under sub-section (2) with a notice in the prescribed fonn appointing a place and day and directing him,- (i) to appear in person or by an agent entitled to appear in accordance with the provisions of section 24 : or (ii) to produce evidence or have it produced in support of the returns; or (iii) to produce or cause to be produced accounts, registers, cash memoranda or other documents relating to his business; (b) The commissioner, after hearing the registered dealer or his agent and examining the evidence produced in compliance with the requirements of sub-clause (ii) or sub-clause (iii) of clause (a) and such further evidence as he may require, shall assess or re-assess him to tax.

S. No (1) Description of goods (2) 1. Animal driven or marmally operated agricultural implements. 2. Aids and implements used by handicapped persons. 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw. 4. Betel leaves. 5. Books, periodicals and journals. 6. Charakha and Amber Charakha handlooms and handloom fabrics and Gandhi Topi. 7. Charcoal. 8. Coarse grains other than paddy, rice and wheat. 9. Condoms and contraceptive. 10. Cotton and silk yarn in hank. 11. Curd, Lussi, butter milk and separated milk. 12. Earthen pot. 13. Electrical energy. 14. Firewood. 15. Fishnet and Fishnet fabrics. 16. Fresh milk and pasteurised milk. 17. Fresh plants, saplings and fresh flowers. 18. Ftesh vegetables and fruits. 19. Garlic and ginger. 20. Glass bangles. 21. Human blood and blood plasma. 22. Indigenous handmade musical instruments. 23. Kumkum, bindi, alta and sindur. 24. Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and animal hair. 25. National Flag. 26. Non-judicial stamp paper and plain paper, commonly known as cartridge paper, sold by Government treasuries, postal items like envelope, post card etc., sold by Government, rupee note when sold to the Reserve Bank of India and cheques sold loose or in book form. 27. Organic manure including dung (Gober). 28. Raw wool. 29. Semen including frozen semen. 30. Silk worm laying, cocoon and raw silk. 31. Slate and Slate pencils. 32. Tender green coconut. 33. Toddy, Neera and Ark. 34. Unbranded bread. 35. Unprocessed and unbranded salt. 36. Water other than (i) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) Water sold in sealed container.

PART- I: 1. Articles of gold and silver including coins, bullion and species. 2. Gold and silver ornaments of personal wear. 3. Precious stones such as diamonds, emeralds, rubies, pearls and sapphires. PART - II: 1. Agricultural implements, not operated manually or not driven by animal. 2. All equipments for communications such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X). 3. All Intangible goods like copyright, patent, replenishment license. 4. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing, earthen tiles. 5. All types of yarn other than cotton and silk yarn in hank and sewing thread. 6. Aluminium utensils and enamelled utensils. 7. Areconut powder and betel nut. 8. Bamboo. 9. Bearings. 10. Beltings. 11. Bicycles, tricycles, cycle rickshaws and parts. 12. Bitumen. 13. Bone meal. 14. Branded bread. 15. Bulk drugs. 16. Capital goods as notified by the state government. 17. Castings. 18. Centrifugal and monobloc submersible pumps and parts thereof. 19. Coffee beans and seeds, cocoa pod, green tea leaf and chicory. 20. Chemical fertilizers, pesticides, weedicides and insecticides. 21. Coir and Coir products excluding coir mattresses. 22. Cotton and cotton waste. 23. Crucibles. 24. Declared goods as specified in section 14 of the Central Sales Tax Act, 1956. 25. Edible oils, oil cake and de-oiled cake. 26. Electrodes. 27. Exercise books, graph book and laboratory note book. 28. Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those. 29. Fibres of all types and fibre waste. 30. Flour, atta, maida, suji, besan. 31. Fried grams. 32. Gur, jaggery, and edible variety of rab gur. 33. Hand pumps and spare parts. 34. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. 35. Hose pipes. 36. Hosiery goods. 37. Husk and bran of cereals. 38. Ice. 39. Incense sticks commonly known as, agarbatti dhupkathi or dhupbatti. 40. Industrial Cables: high voltage cables, XLPE cables, jelly filled cables. 41. IT products including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof. 42. Kerosene oil sold through PDS. 43. Leaf plates and cups. 44. Industrial inputs and packing materials as notified by the State Government. 45. Luhani (murmura), parched paddy (lai), paddy, puffed rice (poha), muri. 46. Kota slabs (Rough flooring stones). 47. Ores and minerals. 48. Paddy, rice, wheat and pulses. 49. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes. 50. Plastic Footwear. 51. Printed material including diary, calendar. 52. Printing ink excluding toner and cartridges. 53. Processed and branded salt. 54. Pulp of bamboo, wood and paper. 55. Rail coaches, Engines and Wagons. 56. Renewable energy devices and spare parts. 57. Safety matches. 58. Seeds. 59. Sewing machines. 60. Silk fabrics. 61. Skimmed milk powder. 62. [Section 62 not listed, implied content continues]. 63. [Section 63 not listed]. 64. [Section 64 not listed]. 65. [Section 65 not listed]. 66. Solvent oils other than organic solvent oil. 67. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 68. Sports goods excluding apparels and footwear. 69. Starch. 70. Sugar and khandsari. 71. Tamarind. 72. Textile fabric. 73. Tobacco and tobacco products. 74. Tractors, harvesters and attachment and parts thereof. 75. Transmission towers. 76. Umbrella except garden umbrella. 77. Vanaspati (Hydrogenated Vegetable oil). 78. Vegetable oil including gingill oil and bran oil. 79. Writing instruments. PART- III: 1. Diesel. 2. Petrol. 3. Aviation turbine fuel other than those specified in clause (ii-cl) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). 4. Natural gas. PART- IV: 1. Tendu leaves. PART-V: All other goods not covered by schedule I and part I to IV of this schedule.

1. Petrol, diesel, aviation turbine fuel, natural gas, kerosene, liquefied petroleum gas and compressed natural gas. 2. Such other goods, as may be notified by the State Government.

1. (5) If a registered dealer referred to in clause (a) of sub-section (4) has not furnished returns and statement in respect of any period by the prescribed date: or has knowingly furnished incomplete or incorrect returns or statement for any period; or having furnished such returns has failed to comply with any of the terms of a notice issued under clause (a) of sub-section (4); or (i) has not maintained any accounts, or (ii) the accounts maintained by him are not in accordance with the provisions of sub-section (1) of section 41; or (iii) has not regularly employed any method of accounting, or (iv) the method employed is such that in the opinion of the commissioner assessment cannot properly be made on the basis thereof, the commissioner, shall after issue of a notice in the prescribed form and in the prescribed manner, assess the dealer to the best of his judgment.

1. (6) If upon any information which has come into his possession, the commissioner is satisfied that any dealer, being liable to pay tax in respect of any period has failed to apply for registration, the commissioner shall within one calendar year from the date of completion of the proceedings under sub-section (1) of section 5 proceed, in such manner as may be prescribed to assess such dealer and assess him to tax to the best of his judgment in respect of the whole of such period and shall impose upon him, by way of penalty, a sum two times of the amount of tax so assessed. In respect of periods, subsequent to the period referred to in clause (a), during which the dealer has failed to apply for registration, the amount of tax due from him referred to in the said clause shall be assessed separately for each year.

1. (7) the assessment in respect of a registered dealer referred to in clause (a) of sub-section (4) shall be made within a period of one calendar year from the end of the period for which the assessment is to be made, the assessment in respect of a dealer referred to in clause (b) of sub-section (6) for any period shall be made within a period of one calendar year from the end of such period : and (c) in respect of a dealer under clause (a) of sub-section (6) shall be made within a period of one calendar year from the commencement of proceedings under the said sub-section : Provided that, (a) where a fresh assessment has to be made to give effect to any finding or direction contained in any order under sections 48, 49 and 55 or to any order of the Civil Court, High Court or Supreme Court, such assessment shall be made within a period of one calendar year 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; (b) where an order of ex-parte assessment of a registered dealer referred to in clause (a) of sub-section (4) is set-aside and case reopened under section 36 for making a fresh assessment, such fresh assessment shall be made within a period of six calendar 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 (c) nothing contained in this sub-section shall apply to proceedings initiated under section 22 or any proceeding other than assessment or re-assessment of tax that may be instituted under any other provisions of this Act.

1951 (No. 65 of 1951), may, notwithstanding that he is not liable for registration under clause (a), get himself registered under this Act.

Every dealer required to get himself registered under sub-section (1) or clause (a) or clause (b) of sub-section (2), or a dealer who desires to get himself registered under clause (c) of sub section (2), or a person who desires to get himself registered under clause (d) of sub-section (2) shall make an application supported with an affidavit to the commissioner in such form and such manner as may be prescribed, giving correct and complete particulars therein.

1. (a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a registration certificate in the prescribed form.
2. (b) After issue of the registration certificate on application referred to in clause (a), the commissioner shall verify the particulars given in the application in such manner as may be prescribed.
3. (c) If the commissioner on verification under clause (b) 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, cancel the registration certificate issued to the applicant under clause (a) in accordance with the provisions of clause (c) or clause (e) of sub section (10) from the date of its issue, not later than thirty days of the date of receipt of the application.

The registration certificate granted under sub-section (4) shall take effect from-

1. (a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of section 4 or the date of transfer of business as the case may be:
2. (b) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration after the expiry of the prescribed or specified period, as the case may be, the date on which he applies for registration:
3. (c) where a dealer has applied under clause (c) or a person has applied under clause (d) of sub section (2) for registration, the date of such application and notwithstanding the provisions of section 4, such dealer or person as the case may be, shall be liable to pay tax under the Act, during the period from the said date of application till his registration certificate remains in force.

Without prejudice to the provisions of sub-section (6) of section 21, when a dealer has without reasonable cause, failed to get himself registered within the prescribed time as required by sub-section (1) or clause (a) or clause (b) of sub-section (2) 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 rupees five hundred.

Every dealer who at the commencement of this Act holds a registration certificate under the provisions of the Act repealed by this Act shall, on such commencement, be deemed, to be a dealer registered and holding a registration certificate under this section.

If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of section 19-

1. (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
2. (b) discontinues his business or changes his place of business or opens a new place of business, or
3. (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.

1. (a) The commissioner shall,-
   • (i) on application made by a registered dealer for amendment of his registration certificate in pursuance of the provisions of sub-section (8) 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
   • (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.
2. (b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in sub-section (8), 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.

When,

1. (a) a registered dealer discontinues or transfers his business; or
2. (b) the liability of a registered dealer to pay tax ceases; or
3. (c) a registered dealer has been granted a registration certificate by mistake; or
4. (d) a registered dealer is in arrears of tax or penalty or any other sum due under this Act or under the Act repealed by this Act; or
5. (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: the commissioner may either on his own motion or on the application of the dealer in this behalf cancel the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for the period during which his registration certificate remained in force. Provided that where the commissioner proposes to cancel the registration certificate under this sub-section, he shall give the dealer an opportunity of being heard.

Any dealer whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10) shall, for the purpose of sub-section (6) of section 21 be deemed to be a dealer, who has failed to apply for registration, but shall not be liable to pay any penalty under the said sub-section.

1. (8) Notwithstanding anything contained in sub-section (7), where assessment or re-assessment proceedings in respect of any dealer relating to any period cannot be completed before the expiry of the period specified heretofore in the said sub-section, the State Government may by notification, for reasons to be recorded in writing extend the period for the completion of such assessment proceedings in respect of such dealers by such further period as may be specified in such notification.

1. (9) (a) where a registered dealer claims refund of tax or input tax rebate in his return for any quarter or return or returns for any year and makes an application for his assessment for that quarter or that year but his assessment is not completed within the time specified in the proviso to sub-section (1) the claim made in the return or returns for that quarter or year shall stand accepted and such dealer shall be entitled to the refund of the amount of the tax or input tax rebate. (b) where the assessment for any year of a registered dealer, (i) other than a registered dealer referred to in the proviso to sub-section (1), and (ii) a registered dealer who has not furnished any return or returns for that year, is to be made under the provisions of sub-section (4) or sub-section (5) is not made within the time provided in sub-section (7) or within the time extended under sub-section (8), then, (a) the returns furnished by the registered dealer in (i) above shall stand accepted and he shall be deemed to have been assessed for the purpose of the Act. (b) the assessment of the registered dealer in (ii) above shall become time-barred.

For existing Schedule I of the Principal Act, the following shall be substituted, namely:— "SCHEDULE I (See section 15) S.No. (1) Description of goods (2) Conditions and exceptions subject to which exemption has been allowed (3) 1 Animal driven or manually operated agricultural implements 2 Aids and implements used by handicapped persons 3 All kinds of bangles excluding those made of ivory, gold, silver rolled gold and imitation gold 4 Aquatic feed, poultry feed and cattle feed including grass, hay and straw 5 Betel leaves 6 Books, periodicals and journals including maps, charts and globe 7 Bread (branded or otherwise) 8 Cart driven by animals 9 Charakha and Amber Charakha, handlooms and handloom fabrics and Gandhi Topi 10 Charcoal 11 Condoms and contraceptive 12 Cotton and silk yarn in hank 13 Curd, lussi, butter milk and separated milk 14 Earthen pot and articles made of clay 15 Electrical energy 16 Fabric on which additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986) and all varieties of khadi cloth, (handloom cloth) but excluding silk, silk cloth and hessian cloth 17 Firewood excluding asurma and Eucalyptus, timber 18 Fishnet and Fishnet fabrics 19 Fly Ash 20 (i) Food grains and cereals of all types excluding paddy (ii) Pulses 21 Fresh milk and pasturised milk 22 Fresh plants, saplings and fresh flowers 23 Fresh vegetables (including potatoes and onion) and fruits 24 Garlic and ginger (excluding dried ginger) 25 Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No. 2 of 1915) other than medicinal and toilet preparations specified in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955) 26 Gur & Jaggery 27 Handicraft made out of rought iron and bell metal 28 Human blood including blood components 29 Husk including groundnut husk and bran of cereals 30 Indigenous handmade musical instruments 31 Kumkum, bindi, alta and sindur 32 Leaf plates and cups pressed or stitched (Done and Pattal) 33 Meat including flesh of poultry, fish, prawn, and other aquatic products when not cured or frozen or sold in sealed containers; eggs and livestock and animal hair 34 Muddas made of sarkanda 35 National Flag 36 Non-judicial stamp paper and plain paper, commonly known as cartridge paper, sold by Government treasuries. Postal items like envelope, post card etc. sold by Government, rupee note when sold to the Reserve Bank of India and cheques sold loose or in book form 37 Organic manure including dung (Gober) 38 Papad 39 Poha, Murmura and lai 40 Rakhi 41 Raw wool 42 Sabai grass and rope made of sabai grass 43 Salt (branded or otherwise) 44 Seeds of all types other than methi, dhaniya and the seeds which are covered by the term "oilseeds" specified in Section 14(vi) of the Central Sales Tax Act, 1956 (No. 74 of 1956) 45 Semen including frozen semen 46 Silk worm laying cocoon and raw silk 47 Sirali, bageshi, barroo, date leaves, baskets, tattas, fans, curtains, matting and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made only of bamboo and fibrous plants like sabai / shishal 48 Slate, Slate pencils and chalk sticks 49 Sugar and khandsari on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986), excluding mishri, chironji and batasha 50 Tender green coconut 51 Toddy, Neera and Ark 52 Tobacco - manufactured or un-manufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No. 5 of 1986) and gudakhu 53 Unbranded broomsticks (Jhadoo, Phool bahari) 54 Water other than i) Aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and ii) Water sold in sealed container"

For the existing Schedule of the Principal Act, the following shall be substituted, namely:— "SCHEDULE II (See section 8) PART I S.No. (1) Description of goods (2) Rate of tax u/s 8(i) (%) (3) Rate of tax u/s 8(viii) (%) (4) 1 Articles of gold and silver including coin, bullion and specie 2 Gold, silver and platinum ornaments and jewelry of personal wear 3 Precious metals that is to say gold, silver, platinum, osmium, palladium, rhodium, ruthenium and alloy of any of them. Explanation:— For the purpose of this entry, an alloy of precious metal means a precious metal of fineness of not less than 50 percent 4 Precious stones such as diamonds, emeralds, rubies, pearls and sapphires whether sold loose or as forming part of any article in which they are set"