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[Cites 0, Cited by 0] [Section 5] [Entire Act]

State of Chattisgarh - Subsection

Section 5(1) in Chhattisgarh Value Added Tax Rules, 2006

(1)For the purpose of sub-section (1) of Section 4, the limit shall be. -
(a) in relation to a dealer who imports goods into the State ofvalue not less than rupees one lac in any year. Rupees two lac.
(b) in relation to a dealer who manufactures within the State anygoods of value not less than rupees one lac in any year Rupees two lac.
(c) in relation to a dealer not falling in clauses (a) and (b) Rupees ten lac.