State Act
Section 10-A. Levy of surcharge on tax payable except on declared goods
CHHATTISGARH COMMERCIAL TAX ACT 1994
This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.
2Sec. 10-A : Levy of surcharge on tax payable except on declared goods (1) There shall be levied a surcharge on the amount of tax payable under this Act at the rate of fifteen per centum of such amount; Provided that surcharge shall not be leviable on the amount of tax as is relatable to declared goods. (2) The surcharge levied under sub-section (1) shall be in addition to the amount of tax payable under this Act and all the other provisions of this Act, shall apply to surcharge so levied as they apply to tax.