Section 15 in The Chhattisgarh Value Added Tax Act, 2005
15. Tax free goods.
- [(1)] [Renumbered by C.G. Act No. 2 of 2006.] No tax shall be payable on the sale or purchase of goods specified in Schedule I, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof.(2)[ The State Government may in respect of any goods, by notification amend Schedule-I, so as to include therein any goods not already specified or may relax or omit any of the conditions and exceptions set out in the corresponding entry in the third column thereof.] [Inserted by C.G. Act No. 2 of 2006.]
