Section 28 in The Chhattisgarh Value Added Tax Act, 2005
28. Saving for person responsible for deduction of tax at source.
- Notwithstanding anything contained in Section 27 no deduction [or deduction at a lower rate] [Inserted by C.G. Act No. 2 of 2006.] towards tax under the provisions of the said sections shall be made from any consideration payable to a dealer or person, if such dealer or person furnishes to the person responsible for paying any amount in respect of the sale or supply of goods a certificate in writing in such form by such authority in such manner as may be prescribed.
