Section 16(2)(d) in The Chhattisgarh Value Added Tax Act, 2005
(d)Any person intending to establish a business in the State for the manufacture of goods for sale of value exceeding rupees two lac in a year and who is registered in the Industries Department of State Government for establishing an industrial unit in the State or who is issued a licence wherever necessary or has sent a memorandum of information to the Central Government to establish a new industrial undertaking in the State under the provisions of the Industries (Development and Registration) Act, 1951 (No. 65 of 1951), may, notwithstanding that he is not liable for registration under clause (a), get himself registered under this Act.