Section 73(4) in The Chhattisgarh Value Added Tax Act, 2005
(4)[The sale of goods specified in Part III of Schedule II of the Act, which are tax paid goods within the meaning of the Act, repealed by this Act, on or after the said date shall not be liable to tax under the Act.] [Substituted by C.G. Act No. 26 of 2006.]Explanation : - For the purpose of this clause the expressions "raw material" and "tax paid goods" shall have the meaning assigned to them in clauses (r) and (x), respectively, of Section 2 of the Act repealed by this Act.
