Section 73(2)(ii) in The Chhattisgarh Value Added Tax Act, 2005
(ii)at the rate of four per cent [or at the rate reduced under sub-section (5) of Section 8 of Central Sales Tax Act, 1956 (No. 74 of 1956)] [Inserted by C.G. Act No. 2 of 2006.] or the rate specified in column (3) of Schedule II, whichever is lower, if such goods are sold in the course of inter-State trade or commerce.