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[Cites 0, Cited by 0] [Section 10(2)] [Section 10] [Entire Act]

State of Chattisgarh - Subsection

Section 10(2)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)A registered dealer purchasing goods specified in Schedule II from another such dealer within the State after payment of tax under [* * *] [Omitted by C .G.Act No. 26 of 2006.] Sections 8 and/or purchasing goods specified in Schedule I, [and/or a registered dealer who manufactures cooked food] [Inserted by C G. Act No. 2 of 2006.] [and sells such goods within the State] [Inserted by C G. Act No. 26 of 2006.] and whose turnover in a year does not ordinarily exceed rupees [sixty lac] [Substituted 'fifty lac' by C.G. Act No. 14 of 2013, dated 26.4.2013.] may opt. in the prescribed form within [three months] [Substituted by C.G. Act No. 12 of 2008.] of the commencement of the year [for which the option is made, or from the date of registration, issued after the commencement of the business, in that year, as the case may be] [Inserted by C.G. Act No. 12 of 2008.], for payment in lieu of tax payable by him under [***] [Omitted by C.G. Act No. 26 of 2006.] Section 8 a lumpsum at such rate, in such manner and subject to such restrictions and conditions as may be prescribed.