Section 15B(3) in The Chhattisgarh Value Added Tax Act, 2005
(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the repeal of the Chhattisgarh Commercial Tax Act, 1994 (C.G. Act No. 5 of 1995) (hereinafter referred to as the repealed Act) the State Government may, by notification, exempt-(i)(a)any class of dealers; or(b)any goods or class of goods in whole or in part,from the payment of tax under the repealed Act; or(ii)any dealer or class of dealers from any provision of the repealed Act or the provision of any rule made there under,for any period before the commencement of this Act and for that purpose it shall and shall always be deemed that the provision of Section 17 of the repealed Act have been revived for the purpose of such exemption.] [Substituted by C.G. Act No. 26 of 2006.]Chapter-V Registration Of Dealers
