Bare Act

The Chhattisgarh Value Added Sales Tax (Amendment) Act, 2007

The Chhattisgarh Value Added Sales Tax (Amendment) Act, 2005 amends existing tax laws to modernize how taxes are collected and administered in Chhattisgarh. It changes all references from "sales tax" to "commercial tax" throughout the legislation. Key changes include defining "capital goods," clarifying tax rules for drugs and medicines by using maximum retail price, and reducing the tax-exempt threshold amount. Most importantly, it creates a dedicated tax tribunal with specified procedures to resolve disputes, making the tax system more efficient. These amendments apply to all dealers and businesses subject to this tax law in the state, creating clearer rules and more consistent administration. The act's provisions that are being used repeatedly throughout the legislation—changing "sales tax" to "commercial tax" and updating technical definitions—apply to multiple sections, ensuring comprehensive reform of how commercial taxes operate in Chhattisgarh.

PDF: pending for this language.