Section 27(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)Notwithstanding anything contained in any other provision of this Act, any person letting out a works contract of value exceeding rupees three lacs to a contractor involving sale of any goods in the course of execution thereof by the contractor shall before making the payment of any amount towards the value of such contract to him, deduct at the rale of two per cent an amount towards the tax payable by the contractor under this Act :[Provided that no deduction shall be made under sub-section (1) or sub-section (2), if the amount of tax payable by such dealer or person is in respect of sales of any goods in the course of inter-State trade or commerce or in the course of export out of the territory of India or import into the territory of India or export out side the State.] [Inserted by C.G. Act No. 12 of 2008.]
