State Act

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This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.

1Sec. 9-A : Tax on right to use Every dealer who transfers the right to use any goods, as the State Government may specify by 2notification, for any purpose, (whether or not for a specified period) to any person for cash, deferred payment or other valuable consideration in the course of his business, notwithstanding anything contained in the provisions of clause (w) of Section 2, shall on the total amount realised or realisable by him during the year by way of payment in cash or otherwise on such transfer, pay tax at the rate of four per cent on the aggregate of such amount.