Section 2(1)(g) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(g)[ "Value Added Tax Act" means the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2995);] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1 -4-2006).](gg)[ "Registered dealer" means dealer registered under the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Inserted by Act No. 36 of 1997 (w.e.f. 1-10-1997).];