section 27
Amendment of section 73
The Chhattisgarh Value Added Sales Tax (Amendment) Act, 2007Tax200530 sections1 chapters
Statutory text
In section 73 of the Principal Act,-
- (1) In sub-section
- (2) after the words "on the date of commencement of this Act" the words "which have been purchased not earlier than twelve months from such date and" shall be inserted.
- (2) In clause
- (ii) of sub-section
- (2) after the words "at rate of four percent" the words "or at the rate reduced under sub-section
- (5) of section 8 of Central Sales Tax Act, 1956 (No. 74 of 1956)" shall be inserted.
- (3) In clause
- (a) of sub-section
- (3) after the words "are goods manufactured out of tax paid goods" the words "which have been purchased not earlier than twelve months from such date" shall be inserted.
- (4) In clause
- (b) of sub-section
- (3) after the words "on the date of commencement of this
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