Section 8 in The Chhattisgarh Value Added Tax Act, 2005
8. Levy of Tax.
- [(1)] [Inserted by C.G. Act No. 12 of 2016, dated 1.4.2016.] [There shall be levied on goods specified in Schedule II, a tax at the rate mentioned in the corresponding entry in column (3) thereof; and such tax shall be levied on the taxable turnover of a dealer liable to pay tax under the Act.] [Substituted by C.G. Act No. 26 of 2006.](2)[ Notwithstanding anything contained in sub-section (1), on the sale of goods specified in serial number I and 2 of PART III of Schedule II, there may be levied a rate of tax under sub-section (1) and a specific amount per litre as may be notified by the State Government, from time to time.] [Inserted by C.G. Act No. 12 of 2016, dated 1.4.2016.]
