Section 35 in The Chhattisgarh Vanijyik Kar Niyam, 1995
35. Deduction from turnover.
- In determining the taxable turnover, the turnover in respect of sales specified below shall be deducted -(1)Sales of canteen stores to the Canteen Stores Department or by the Canteen Stores department to the regimental or Unit-run canteens and approved canteen contractors in the state or by the regimental or Unit-run canteen approved canteen contractors and canteen stores department retail canteens to the members of the armed forces and or ex-servicemen of the Indian union in the State, provided the stores are obtain from the canteen stores department and there sale price does not exceed the price fixed by the quarter master general of India.Explanation. - "canteen stores" means means the goods specified in schedule II of the Act, but excluding such goods as the State Government may by order specify from time to time.(2)[ Omitted w.e.f. 1.4.99.] [[Sub-rule (2) omitted by Notification No.16, dated 31.3.99 w.e.f. 1.499. Prior to omission it read as under:'Sales of medicines, medical, surgical, veterinary instruments or equipments to -(a)Any officer of the State Government or Central Government;(b)The Chief Executive Officer by whatever name called, of a local body;(c)Secretary of the Indian Red Cross Society or any branch thereof;(d)Officer incharge of a charitable hospital and dispensary receiving grant-in-aid from the State Government;(e)Officer incharge of any private non-aided hospital or dispensary recommended by the civil surgeon of the district for the purpose and specially authorised by the Commissioner in this behalf subject to the guarantee that such hospital or dispensary provides medicines free to the poor:Provided that -(i)in respect of every such sale to an officer specified in items (a), (b) or (c) such Officer shall certify that the medicines, the medical, surgical or veterinary instruments or equipments are intended for bonafide use in any hospital or dispensary including a veterinary hospital or dispensary located within the State in his jurisdiction or for free distribution in connection with the scheme for the prevention, control or treatment of disease;(ii)in respect of sales to a hospital or dispensary specified in item (d) above the selling dealer shall produce a certificate from the District Medical Officer of the district in which such hospital or dispensary is located that such hospital or dispensary is receiving grant-in-aid from the State Government; or(iii)in respect of sales to a hospital or dispensary specified in item (e) the selling dealer produces a declaration from the concerned hospital or dispensary that such hospital or dispensary is providing medicines free to the poor.]](3)Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the sub-contractor.(4)Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the contractor.(5)Sales in contravention of the provisions of clause (a) or clause (b) of sub-section (2) of Section 9 of goods purchased by a registered dealer for use as raw material in respect of the purchase price of which he is liable to pay a penalty, imposed on him under sub-section (3) of the said section.(6)Sales by a registered dealer of goods to another such dealer for use as raw material or incidental goods in accordance with the proviso to sub-section (3) of Section 9.
