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State of Chattisgarh - Section
Section 5 in Chhattisgarh Value Added Tax Rules, 2006
5. Limit of turnover under sub-section (1) of Section 4 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of Section 9.
| (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. |