Section 2(m) in The Chhattisgarh Value Added Tax Act, 2005
(m)[ "Input tax" means an amount paid or payable by way of tax under Section 8 by a registered dealer in respect of the purchase of any goods; specified in Parts I, II and IV of Schedule II, to a selling registered dealer who is liable to pay tax on the sale of such goods;] [Substituted by C.G. Act No. 26 of 2006.]
