Section 7(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)A dealer registered under the Central Sales Tax Act, 1956 (No. 74 of 1956) who is not liable to pay tax under Section 4 shall nevertheless be liable to pay tax at the rate specified in Section 8 on his sales of any goods in respect of the purchases of which he has furnished a declaration under subsection (4) of Section 8 of the said Act or on the sales of any goods in the manufacture of which such goods have been used.
