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TAMIL NADU GENERAL SALES TAX ACT, 1959
(1) This Act may be called the Tamil Nadu General Sales Tax Act, 1959.
(2) It extends to the whole of the State of Tamil Nadu.
(3) It shall come into force on such date1as the Government may, by notification, appoint.
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1. Notified to come into force on 1st April 1959 and the Act extended to added territory from 1st April 1961 by Act No. 9 of 1961.
In this Act, unless the context otherwise requires1 ,--
(a) "Administrative Assistant Commissioner" means any person appointed to be an Administrative Assistant Commissioner of Commercial Taxes under Section 28 ;
(aa) "Appellate Assistant Commissioner" means any person appointed to be an Appellate Assistant Commissioner" under Section 28 ;
(aaa) "Appellate Deputy Commissioner" means any person appointed to be an Appellate Deputy Commissioner of Commercial Taxes under Section 28 ;
(b) "Appellate Tribunal" means the Tribunal appointed under Section 30 ;
(c) "Assessing Authority" means any person authorised by the Government or by any authority empowered by them to make any assessment under this Act ;
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The Tamil Nadu General Sales Tax Act, 1959, serves as a framework for the imposition of sales tax on goods sold within the state of Tamil Nadu. Section 2 of the Act provides essential definitions and clarifications that are crucial for understanding the scope and application of the sales tax regime in the state.
Section 2 of the Tamil Nadu General Sales Tax Act, 1959, defines various terms used throughout the Act, including "dealer," "goods," "sale," "taxable turnover," and others. These definitions are foundational for the interpretation and enforcement of the Act.
The scope of Section 2 is broad, encompassing various types of transactions and entities involved in the sale of goods. It establishes the legal framework for determining who qualifies as a dealer and what constitutes taxable sales.
While Section 2 itself does not prescribe punishments, it lays the groundwork for subsequent sections that deal with penalties for non-compliance, such as failure to register as a dealer or failure to pay the required sales tax.
This commentary provides a comprehensive overview of Section 2 of the Tamil Nadu General Sales Tax Act, 1959, highlighting its significance in the broader context of sales tax law and its implications for dealers operating within the state.
1[(1)(a)(i) Every dealer, other than the dealer, casual trader or agent of a non-resident dealer referred to in clause (ii), whose total turnover for a year exceeds three lakhs of rupees ; and
(ii) every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones and every casual trader or agent of a non-resident dealer, whatever be his turnover for the year, shall pay a tax for each year in accordance with the provisions of this Act ;
(b) Notwithstanding anything contained in clause (a), every dealer (other than2[a dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones and] a casual trader or agent of a non-resident dealer) whose total turnover for a year exceeds three lakhs of rupees
(1) Notwithstanding anything contained in sub-sections (2-A), (2-B),1[2-C](3), (4), (7) and (8) of Section 3, or Section 7-A but subject to the other provisions of this Act including the provisions of sub-section (1) of Section 3, every dealer referred to in item (viii) of clause (g) of Section 2 shall pay, for each year, a tax on his taxable turnover relating to the business of transfer of the right to use any goods for any purpose at the rates mentioned in sub-section (2),2[(2-A) or (2-C)] of Section 3 or, as the case may be, in Section 4.
(2) The taxable turnover of the dealer, of the business of transfer of the right to use any goods for any purpose, shall, on and from the 1st day of April 1986, be arrived at after deducting the following amounts from the total turnover of that dealer:--
(a) all amounts involved in respect of goods i
The Tamil Nadu General Sales Tax Act, 1959, serves as a framework for the imposition of sales tax in the state of Tamil Nadu. Section 3(a) specifically addresses the conditions under which sales tax is applicable, particularly concerning inter-State sales.
Section 3(a) of the Tamil Nadu General Sales Tax Act, 1959, defines the circumstances under which a sale of goods is considered an inter-State sale. It emphasizes the importance of the movement of goods from one state to another as a key factor in determining the nature of the sale.
The scope of Section 3(a) extends to all transactions involving the sale of goods that are transported across state lines. It is significant in determining the jurisdiction for tax purposes and the applicable tax rates.
While Section 3(a) itself does not prescribe penalties, violations related to misrepresentation of inter-State sales can lead to penalties under other sections of the Act, particularly those concerning false declarations or failure to comply with tax obligations.
This commentary provides a comprehensive overview of Section 3(a) of the Tamil Nadu General Sales Tax Act, 1959, highlighting its legal implications and the judicial interpretations that shape its application.
(1) Notwithstanding anything contained in sub-sections1[x x x], (2-B), (3), (4), (7) and (8) of Section 3, or Section 7-A, but subject to the other provisions of this Act including the provisions of sub-section (1) of Section 3, every dealer referred to in item (vi) of clause (g) of Section 2 snail pay, for each year, a tax on his taxable turnover of transfer of property in goods involved in the execution of works contract at the rates mentioned in sub-section (2),2[2-A or 2-C]of Section 3 or, as the case may be, in Section 4.
Explanation-- Where any works contract involves more than one item of work, the rate of tax shall be determined separately for each such item of work.
(2) The taxable turnover of the dealer of transfer of property involved in the execution of works contract shall, on and from the 26th day of June1986, be arrived at
(1) Notwithstanding anything contained in sub-section (2) of Section 3, every dealer shall pay, tax at the rate specified in the First Schedule, on every sale made by him within the State, in respect of goods as may be notified by the Government from among the goods specified in the First Schedule.
(2) A registered dealer shall be entitled to claim input tax credit subject to such conditions as may be prescribed.
(1) Notwithstanding anything contained in sub-section (1) of Section 3, every dealer whose total turnover is not less than ten lakhs of rupees for the year shall pay tax at the rate of two per cent on the first point of sale of ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks and beverages served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses other than those falling under item 29 of Part-C of the First Schedule.
Explanation (1)-- For the purpose of computing the total turnover under this sub-section, the purchase turnover liable to tax under Section 7-A shall be added to the sales turnover.
Explanation (2)-- For the purpose of computing the total turnover under this sub-section, the sales turnover of all business units in a commo
(1) Notwithstanding anything contained in sub-section(1) of Section 3, every dealer whose total turnover is not more than fifty lakhs of rupees for the year on the sales of gold and silver jewellery including articles thereof may, at his option, instead of paying tax in accordance with the provisions of sub-section (2) of Section 3, pay tax at the rate specified in Part-B of the Ninth Schedule.
(2) Every dealer, who opts for payment of tax under sub-section(1), shall apply to the assessing authority in such form as may be prescribed on or before the 30th day of April of the year or within 30 days of the commencement of business, as the case may be and shall pay tax in advance during the year in monthly instalments and for the purpose, he shall furnish such return, within such period and in such manner as may be prescribed :
Provided that
1[3-F. Omitted from 1st July 2002
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1. Section 3-F, levying tax on the last purchase of sugarcane on the basic of weight (originally inserted from 1 st April 1999 by Act, No. 27 of 1999) has been omitted by Section 5 of the Serventh Amendment act, (22 of) 2002 with effect from 1 st July 2002, and the commodity has been included as item No. 17 in the eleventh schedule, from the same date the rate of tax being retained Rs. 60 per metric tonne as before, this section, before its omission read as under :-
3-F. Levy of tax on sugarcan,-(1) Notwithstanding anything contained in sub-section (1) and (2) of section 3 and section 7-a, every dealer shall pay a tax on the last purchase of sugarcane execluding sugarcane setts in the State, at the rate of rupees sixty per metrial tonne
(1) Notwithstanding anything contained in sub-section (2) of Section 3 or Section 3-B, every dealer who carries on the business of printing may, at his option, instead of paying tax in accordance with sub-section (2) of Section 3 or Section 3-B, pay tax at the rate of three per cent on the total turnover,
(2) Every dealer who opts for payment of tax under sub-section (1), shall apply to the assessing authority in such form as may be prescribed on or before the 30th day of April of the year or within thirty days of commencement of business, as the case may be, and shall pay tax along with such return, within such period and in such manner, as may be prescribed :
Provided that the option under this sub-section for the year commencing on the 1st day of April, 2002 shall be exercised on or before the 31st day of July, 2002.
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Notwithstanding anything contained in subsections (1) and (2) of Section 3, Section 3-A or 3-B, every dealer, other than the dealer liable to pay tax under Section 3-J, whose total turnover is not less than ten lakhs of rupees for the year, shall pay a resale tax at such rate not exceeding one per cent as may be fixed by the Government, by notification, on the turnover of resale, of goods specified in the First Schedule and the Eleventh Schedule other than the goods notified by the Government under Section 3-C, at a point other than the point of levy specified therein :
Provided that any resale turnover included in the total turnover of a dealer paying tax under sub-section (2) of Section 3-D and Sections 3-E, 7-C, 7-D and 7-E is not liable for resale tax :
Provided further that the goods taxable at the point of last purchase in the Stat
A surcharge at the rate of five per cent shall be levied on the tax levied under Sub-section (2), (2-C), (3) and (5) of Section 3, Sections 3-A, 3-B and 3-C, sub-section (1) of Section 3-D and Section 3-G, 3-J, 5, 7-A and 7-C, and at the first point of sale in the State under sub-section (2-A) of Section 3.
Notwithstanding anything contained in this Act, whenever a dealer, who holds the trademark or the patent thereof, sells goods other than the declared goods at any point of sale other than the first point of sale, he shall be deemed to be the first seller in the State and shall be liable to pay tax accordingly and for determining the tax due to be paid by him, the tax levied and collected, if any, at the immediate preceding point of sale, on the same goods shall be deducted from the tax payable by him at that point of sale.
Notwithstanding anything contained in sub-sections (2) to (8) of Section 3 or Section 3-A or Section 3-B but subject to the provisions of sub-section (1) of Section 3, the tax under this Act shall be payable by a dealer on the sale or purchase inside the State of declared goods at the rate and only at the point specified against each in the Second Schedule on the turnover in such goods in each year.
(1) Where a tax has been levied and collected under Sections 4 or 7-A in respect of the sale or purchase of declared goods and such goods are sold in the course of inter-State trade or commerce and tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied and collected under Section 4 or 7-A shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be prescribed.
(2) Where a tax at the point of last purchase in the State has been levied and collected under this Act in respect of goods liable to tax at such point and where the said purchase ceases to be the last purchase in the State by reason of a subsequent purchase of such goods by another dealer in the State, tax so
(1) Where a tax has been levied under this Act in respect of the sale or purchase of any paddy referred to in sub-item (i) of item 1 of the Second Schedule, the tax leviable on rice procured out of such paddy shall be reduced by the amount of tax levied on such paddy.
(2) Each of the pulses referred to in item 6-A of the Second Schedule, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purpose of levy of tax under this Act.
Where a dealer has refunded the price of the goods returned by customers together with the tax collected from such customers in respect of the sale of such goods and where the amount representing the price refunded by the dealer is included in his turnover, the dealer shall be entitled to claim refund of the tax paid by the dealer in respect of such sale, subject to the following conditions, namely:--
(a) that the sale or purchase was included in the return and the tax paid ;
(b) that the goods were received back or returned within a period of six months of the date of sale or purchase, as the case may be ;
(c) that the price of the goods and the tax, if any, charged thereon were refunded in full to the buyer or seller, as the case may be ; and
(d)
Where the goods despatched by a dealer are returned for the reason that they were not taken delivery of by the person for whom they were intended, the dealer shall be entitled to claim refund of the tax paid by him on such unfructified sale :
Provided that the claim is preferred within a period of thirty days of the receipt of the goods returned, to such authority, in such manner and subject to such conditions as may prescribed.
A registered 100 per cent export oriented unit or unit located in the Madras Export Processing Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods, including consumable, packing materials and labels, but excluding plant and machinery, which has been used by such unit in the manufacture and assembling, packing or labelling of goods manufactured within the State and sold by way of export by such unit :
Provided that the unit shall satisfy such conditions and shall submit an application for refund in such manner and in such form as may be prescribed.
(1) Notwithstanding anything contained in sub-section (1) of Section 3 and Section 4, every dealer whose turnover on the sale of rice including broken rice does not exceed two crores of rupees for a year shall pay tax on the sale of rice including broken rice at the rate specified in Part-C of the Ninth Schedule.
(2) A dealer liable to pay tax under sub-section (1) shall not collect any amount by way of tax or purporting to be by way of tax on the sale of rice including broken rice.
(3) A dealer liable to pay tax under sub-section (1) shall pay tax in advance during the year in monthly instalments and for the purpose, he shall furnish such return, within such period and in such manner as may be prescribed.
1[5. Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956)
Notwithstanding anything contained in sub-section(1) of Section 3, every dealer registered under sub-section (3) of Section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall, whatever be the quantum of his turnover, pay tax for each year in respect of the sale of goods with reference to the purchase of which he has furnished a declaration under sub-section (4) of Section 8 of the said Central Act, at the rates specified under sub-sections (2)2[(2-A), (2-B) and (2-C)] and (2B) of Section 3 or Section 3-A or 3-B or 4.
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1. This Section, in its present form, was inserted by Section 5 of the Amendment Act (38 of) 1996, with effect from 17th July 1996. A s
The provision of this Act relating to taxation of successive sales or purchases inside the State, only at a single point or at one or more points shall apply only to sales or purchases inside the State (other than sales or purchases in the course of inter-State trade or commerce) and the tax under this Act shall be levied in addition to any tax levied under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or any other law for the time being in force.
1[7. Payment of tax at compounded rates
(1) Notwithstanding anything contained in sub-section (1) of Section 3 but subject to sub-section (4), every dealer (other than a casual trader or an agent of a non-resident dealer) whose total turnover is not less than one lakh of rupees but not more than two lakhs of rupees, may at his option instead of paying the tax in accordance with the provisions of that sub-section, pay tax at the following rates, namely:--
Rate of tax
(i) Where the total turnover is not less than one lakh of rupees, but is less than one lakh ten thousand rupees. Two thousand five hundred and eighty rupees per annum,
(ii) Where the total turnover is not less than one lakh ten thousand rupees, but is less than one lakh twenty tho
(1) Subject to the provisions of sub-section (1) of Section 3, every dealer who in the course of his business purchases from a registered dealer or from any other person, any goods (the sale or purchase or which is liable to tax under this Act) in circumstances in which no tax is payable under Section 3 or 4 as the case may be, (not being a circumstance in which goods liable to tax under sub-section (2)1[(2-A) or (2-C)] of Section 3 or Section 4, were purchased at a point other than the taxable point specified in the First1[the Fifth, the Eleventh] or the Second Schedule)1[respectively] and either,--
(a) consumes or uses such goods in or for the manufacture of other goods for sale or otherwise ; or
(b) disposes of such goods in any manner other than by way of sale in the State ; or
(c) despatc
(1) Notwithstanding anything contained in sub-section (1) of Section 3, every dealer whose total turnover is not less than ten lakhs of rupees but not more than fifteen lakhs of rupees on the sale of food and drinks in hotels and restaurants, may at his option instead of paying the tax in accordance with the provisions of that sub-section, pay tax at the following rates, namely:--
Rate of tax
(i) Where the total turnover is not less than ten lakhs of rupees, but is less than eleven lakhs of rupees. Thirty-one thousand five hundred rupees per annum.
(ii) Where the total turnover is not less than eleven lakhs of rupees, but is less than twelve lakhs of rupees. Thirty-seven thousand three hundred and seventy-five rupees per annum.
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(1) Notwithstanding anything contained in Section 3-B, every dealer referred to in item (vi) of clause (g) of Section 2, may, at his option, instead of paying tax in accordance with Section 3-B, pay, either on the total value of each works contract or on the total value of all works contracts executed by him in a year, tax calculated at the following rate, namely:--
(i) Civil works contract Two per cent of the total contract value of the civil works executed ;
(ii) All other works contracts Four per cent of the total contract value of the works executed ;
(2) Any dealer who executes works contract may apply to the assessing authority along with the first monthly return for the financial year, his option to pay the tax under sub-section (1) and shall pay the tax during the year in monthly
(1) Notwithstanding anything contained in sub-section (1) of Section 3, every dealer in lottery tickets in the State shall pay tax at the rates specified in the Tenth Schedule:
Provided that where a dealer has paid the tax under this sub-section in respect of a particular name and type of lottery tickets of a particular State and for a particular draw, the tax in respect of the sale of such lottery tickets, by any other dealer or any person in this State liable to pay tax under this Act shall be deemed to have been paid under this Act.
(2) The dealer shall, pay the tax under sub-section (1), thirty days prior to the draw in such manner as may be prescribed.
(3) A dealer liable to pay tax under sub-section (1) shall not collect any amount by way of tax or purporting to be by way of tax on the s
(1) Notwithstanding anything contained in sub-section (2)1[(2-A) and (2-C)] of Section 3 and Section 4, every dealer (other than a casual trader or an agent of a non-resident dealer),--
(a) whose total turnover exceeds three lakhs of rupees but does not exceed ten lakhs of rupees in the immediately preceding year, or
(b) whose total turnover would exceed three lakhs of rupees but would not exceed ten lakhs of rupees in the immediately preceding year if proportionately calculated for a full year with reference to his turnover for the actual period of business,
may, at his option, instead of paying tax in accordance with the provisions in sub-section (2)1[(2-A) and (2-C)] of Section 3 or Section 4, as the case may be, pay tax at the following rates, namely : --
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(1) Notwithstanding anything contained in this Act, every person responsible for paying any sum to any dealer for execution of works contract shall, at the time of payment of such sum, deduct an amount calculated at the following rate, namely:--
(i) Civil works contract Two per cent of the total amount payable to such dealer
(ii) All other works contract Four per cent of the total amount payable to such dealers
Provided that no deduction under sub-section (1) shall be made where,--
(a) no transfer of property in goods (whether as goods or in some other form) is involved in the execution of such works contract; or
(b) the dealer produces a certificate1[in such form as may be prescribed] from the asse
Subject to such restrictions and conditions as may be prescribed, a dealer who deals in the goods specified in the Third Schedule, shall not be liable to pay any tax under this Act in respect of such goods.
Where in the case of any goods tax is leviable at one point in a series of sales or purchases, such series shall--
(a) in the case of goods imported into the State either from outside the territory of India or from any other State in India, be deemed to commence at the stage of the sale or purchase effected immediately after the import of such goods ;
(b) in the case of goods exported out of the State to any place outside the territory of India or to any other State in India, be deemed to conclude at the stage of sale or purchase effected immediately before the export of such goods :
Provided that in the case of goods exported out of the State to any place outside the territory of India, where the sale or purchase effected immediately before the export of such goods is under sub-section (3) of
(1) For the purpose of assessment of tax under this Act the burden of proving that any transaction or any turnover of a dealer is not liable to tax shall lie on such dealer.
(2) Notwithstanding anything contained in this Act or in any other law for the time being in force, a dealer in any of the goods liable to tax in respect of the first sale or first purchase in the State shall be deemed to be the first seller or first purchaser as the case may be of such goods and shall be liable to pay tax accordingly on his turnover of sale or purchase relating to such goods, unless he proves that the sale or purchase as the case may be of such goods had already been subjected to tax under this Act.
(3) Where any dealer knowingly produces a false bill, vouchers, declaration, certificate or other document with a view to support or make any claim that
The tax under this Act shall be assessed, levied and collected in such manner as may be prescribed.
1[(1) (a) The assessment in respect of a dealer shall be on the basis of the return relating to his turnover submitted in the prescribed manner within the prescribed period.
(b) Notwithstanding anything contained in clause (a) of this sub-section, a dealer whose turnover which includes the total turnover under this Act, inter-State sales, export sales and stock transfers to outside the State does not exceed ten crores of rupees in a year, may make a self-assessment for that year in the manner and subject to such conditions as may be prescribed.
(c) The provisions of clause (b) and sub-section (1-A) shall apply to the assessments for the financial years commencing from the 1st day of April 2001.
(1-A) Notwithstanding anything contained in2[clause (b) of sub-section (1), five per cent of the tot
Legal Comments
"Section 12(3) must be grounded in a definite finding of wilful non-disclosure" - Penalty under Section 12(3) requires a definite finding of wilful suppression of turnover; mere best-judgment assessment or inadvertent errors do not automatically justify penalty. [R. Abdul Aziz VS State of Tamil Nadu and Another]
"Penalty under 12(3) is not automatic on best-of-judgment assessments" - The courts caution against automatic penalties when best-judgment assessments are invoked; assessees’ explanations and records must be considered. [State of Tamil Nadu VS S. and S. Industries]
"Bona fide mistake defense under 12(5)(iii) can bar penalty" - Where the non-disclosure or misreporting stems from a bona fide mistaken belief, penalties under Section 12(5)(iii) may be set aside, especially if there is co-operation and no concealment; see corroborating lines from multiple cases. [State of Tamil Nadu represented by the Deputy Commissioner (Commercial Taxes) Coimbatore Division VS Tvl. Majestic Exports], [STATE OF TAMIL NADU VS K. M. SULTAN MOHIDEEN. ]
"Penalty under 12(5)(iii) is discretionary and must consider bona fides" - Discretionality of penalty under 12(5)(iii) requires evaluating the bona fides and not treating every discrepancy as deliberate evasion. [The State of Tamil Nadu represented by the Deputy Commissioner (CT) VS Tvl. The Indian Cements Ltd. ], [M. N. K. and Company VS State of Tamil Nadu]
"Inclusion vs. exclusion of turnover elements can determine penalty eligibility" - The treatment of component turnovers (e.g., freight, freight-inclusive charges, exemptions, or freight-included in sale price) crucially affects whether penalties apply under 12(5)(iii) or 12(4)/(5). [Greaves Chitram Limited VS State of Tamil Nadu], [Indian Oil Corporation Limited VS State of Tamil Nadu]
"Section 7-A interplay with penalty under 12(5)" - Purchases from unregistered dealers under Section 7-A and corresponding penalties under 12(5) hinge on whether turnover is taxable and whether the failure to report is wilful or due to genuine belief; courts have allowed penalties to be set aside when interpretation of 7-A issues supports non-liability or bona fide belief. [Heat Transfer Developments VS State of Tamil Nadu], [Tools Machinery and Products VS State of Tamil Nadu rep. by Joint Commissioner]
"Remand and natural justice govern revisional proceedings" - Courts insist remand orders be properly limited to the issues remanded; tribunals cannot adjudicate beyond remand directions or without providing opportunity for verification. [State of Tamil Nadu vs Tvl. Veera Associates, Madurai], [State of Tamil Nadu VS National Fastners Private Limited]
"Tribunal's enhancement power exists but is bounded" - Section 36(3)(a)(i) empowers the Tribunal to enhance or restore penalties, but its exercise must align with prior findings and proper record; enhancement cannot be used to circumvent previous determinations. [STATE OF TAMIL NADU VS K. M. SULTAN MOHIDEEN. ]
"Section 12(4)/(5) linking burden of proof and natural justice" - Burden of proof and fair opportunity principles under 12(4)/(5) require that the assessing authority base its conclusions on valid evidence, and provide reasonable opportunity to respond; denial of cross-examination or non-production of vital documents can vitiate penalties. [Jai Murugan Textiles Limited VS The Deputy Commercial Tax Officer]
"Best judgment requires reasonable grounds and opportunity" - Best-judgment assessments must be supported by adequate grounds and given dealers reasonable opportunity to explain discrepancies; without proper grounds, penalties may be struck down. [K. Ramalinga Mudaliar and Company VS State and Another], [Rajalakshmi Industries VS State of Tamil Nadu]
"Affidavits and outside documents as evidence are scrutinized" - Courts scrutinize affidavits or documents produced during inspection (e.g., slips) and will not sustain penalties where such ex parte or uncorroborated materials lack credibility or are not properly accounted in books. [M. Kasirajan and Brothers VS State of Tamil Nadu], [State of Tamil Nadu VS Indian Silk Traders]
"Stock suppression and unregistered godowns" - Suppression penalties under Section 12(3) rely on whether suppressed stock is corroborated by records; mere slips or unsubstantiated entries are not sufficient to justify penalties; tribunals must rely on consistent documentary evidence. [State of Tamil Nadu vs Tvl. Veera Associates, Madurai], [State of Tamil Nadu VS V. P. Palanisamy Nadar and Company]
"Penalty limited by quantum decisions and corrections" - When tribunals reduce or modify penalties, appellate courts review whether such reductions/restorations are supported by evidence and whether there was wilful suppression; ad hoc or non-record-based penalties face reversal. [State of Tamil Nadu VS D. T. Kaliaperumal Naidu and Company], [State of Tamil Nadu VS K. M. S. Kasinathan Chettiar and Brothers]
"Interplay of Central Sales Tax and Tamil Nadu General Sales Tax penalties" - Penalties under CST Section 9(2-A) read with TNGST 12(5) may be cancelled when bona fide mistakes are shown; courts often harmonize between Acts to avoid penalizing bona fide actions. [State of Tamil Nadu VS R. Periyalwar Naidu], [ARUL CONSTRUCTIONS VS STATE OF TAMIL NADU. ]
"Remedies when assessment under Section 16 is used for escaped turnover" - An assessment under Section 16 can be valid even if no original 12 assessment was made, where there is a proper record; this influences how penalties might be applied or avoided. [State of Tamil Nadu VS G. S. Raheem]
"Role of Section 7-A in determining suppression penalties" - Section 7-A’s purpose to plug leakage means penalties under 12(5) are sometimes justified for non-disclosure of Section 7-A turnover, but outcomes depend on whether turnover was truly taxable and whether reporting was deliberate; penalties may be cancelled if turnover is not taxable under 7-A. [State of Tamil Nadu VS Sapt Textile Products (India) Limited], [Tools Machinery and Products VS State of Tamil Nadu rep. by Joint Commissioner]
"Judicial stance on classifying works contracts vs sales for penalties" - In cases like sale of tins under works contract, penalties under 12(3) may be unjustified where the transaction is not a sale; classification matters for penalty exposure. [State of Tamil Nadu VS Oswal Oils and Vanaspathy]
"Section 12-A and Rule 18-C machinery validations" - Courts uphold Section 12-A as within State competence and deem Rule 18-C not ultra vires; these machinery provisions guide proper verification of returns while ensuring bona fide claims are respected. [JAYALAKSHMI TRADERS VS GOVERNMENT OF TAMIL NADU (AND OTHER CASES). ]
"Constitutional and procedural checks on penalty orders" - Several decisions emphasize due process: penalties must be grounded in a reasoned order, with proper opportunity to present evidence; arbitrary or casual revisions are disallowed. [02100116680], [JAYALAKSHMI TRADERS VS GOVERNMENT OF TAMIL NADU (AND OTHER CASES). ]
"Penalty for non-disclosure in textile cases under 12(5)" - When revised returns before assessment can negate penalties under 12(5), courts have held that bona fide correction precludes penalty; the analogy extends to similar sectors. [State of Tamil Nadu VS R. Periyalwar Naidu], [State of Tamil Nadu VS Sapt Textile Products (India) Limited]
"Penalty against non-disclosure in exports under CST/TNGST coordination" - Exemption or export turnover reporting corrections can lead to penalty cancellation if bona fides are shown and revised returns filed before assessment, as per CST-TNGST interplay. [Teccon Services (P) Limited, represented by its Director, S. Jagannathan VS Assistant Commissioner (CT), Alandur Assessment Circle], [State of Tamil Nadu VS R. Periyalwar Naidu]
"Mehra BROS. and Hindustan Sugar lines as guiding authorities" - Precedents such as Hindustan Sugar Mills and Mehra Bros guide how penalties are applied to determine whether freight charges and risk transfer arguments affect turnover inclusion; these serve as touchstones for similar Bhagwan/Mehra issues. [Greaves Chitram Limited VS State of Tamil Nadu], [Tools Machinery and Products VS State of Tamil Nadu rep. by Joint Commissioner]
Note: The above bullet points synthesize the core themes and outcomes drawn from the provided sources. Where a source does not clearly address a specific subtopic, that point is omitted in order to maintain accuracy per the instruction. References use square brackets containing the source identifier numbers as provided.
(1) If the assessing authority is satisfied that a dealer has, with a view to evade the payment of tax, shown in his accounts, sales or purchases of any goods, at prices which are abnormally low, compared to the prevailing market price of such goods, it may, at any time within a period of five years from the expiry of the year to which the tax relates, assess or reassess the dealer to the best of its judgment on the turnover of such sales or purchases after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment.
(2) The provisions of sub-sections (2) to (5) of Section 16 shall, as far as may be, apply to assessment or reassessment under sub-section (1) as they apply to the reassessment of escaped turnover under sub-section (1) of Section 16.
(1) Notwithstanding anything contained in this Act but subject to the provisions of Section 16, the assessment of a dealer in respect of the assessment for the period prior to the 1st day of April 1999 shall be on the basis of the return relating to his turnover and on the basis of the declaration or certificate furnished on or before the 30th day of September, 2002 and such return shall be accepted subject to such conditions as may be prescribed :
Provided that this sub-section shall not apply to a dealer who has filed an appeal or other proceeding in respect of any assessment for the period referred to in this sub-section and is pending before the Special Tribunal, the High Court or the Supreme Court, as the case may be.
(2) Every dealer who claims to be not liable to pay tax and has not filed return, shall file the return on or before
(1) The tax for each year payable under any of the provisions of this Act may be collected in advance during the year in monthly or other prescribed instalments and for this purpose a dealer may be required to furnish within the prescribed period such returns as may be prescribed. The assessing authority may provisionally determine the amount of tax payable in advance during any year or in respect of any period and on such determination and intimation to the dealer, he shall pay such tax in such instalments and within such period as may be prescribed.
(2) In lieu of the tax provisionally determined under sub-section (1), a dealer may, at his option, pay tax in advance during the year on the basis of his actual turnover for each month or for such other periods as may be prescribed. For this purpose, he may be required to furnish returns showing his actual turnover for each month or
(1) A dealer in whose case the tax due during the preceding year has been provisionally determined under Section 13 shall, unless he is not liable to pay tax for the year, continue to pay for the year the tax so determined in the preceding year in the prescribed manner until the tax due from him is again provisionally determined for the year under Section 13.
(2) Any tax paid in accordance with the provisions of sub-section (1) shall be adjusted in the prescribed manner against the tax found due on the provisional determination for the year under Section 13.
(1) Any dealer assessed under sub-section (2) of Section 12 may, within a period of thirty days from the date of service of the assessment order, apply to the assessing authority for re-assessment, along with the correct and complete return as prescribed. On such application, the assessing authority shall, if it is satisfied that the failure to submit the return in time or the submission of the incorrect or incomplete return was due to reasons beyond the control of the applicant, cancel the assessment made and make a fresh assessment on the basis of the return submitted :
Provided that no application shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of tax admitted by the applicant to be due or any such instalment thereof as might have become payable, as the case may be.
(2) If the
Where a dealer dies, his executor, administrator, or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer, provided that in respect of any tax or fee assessed as payable by any such dealer or any tax or fee which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands.
(1) (a) Where, forany reason, the whole or any part of the turnover of business of a dealer hasescaped assessment to tax, the assessing authority may, subject to theprovisions of sub-section (2), at any time within a period of five years fromthe 1 [date of order of the final assessment by the assessing authority]determine to the best of its judgment the turnover which has escaped assessmentand assess the tax payable on such turnover after making such enquiry as it mayconsider necessary and after giving the dealer a reasonable opportunity to showcause against such assessment.
(b) Where, for any reason, the whole or any part of theturnover of business of a dealer has been assessed at a rate lower than therate at which it is assessable, the assessing authority may, at any time withina period of five years from the 1[date of order of the final assessment by theassessing authority] re-a
1[16-A Assessment of turnover not disclosed under the compounding provisions
(1) Where for any reason, any part of the turnover of business of a dealer who has been permitted to pay the tax under sub-section(2) of Section 3-D, Sections 3-E, 3-G or 7-E has escaped assessment from tax, the assessing authority may, at any time within a period of five years from the date of order final assessment by the assessing authority, determine to the best of its judgment the turnover which has escaped assessment and reassess the tax payable on the total turnover including the turnover already assessed under the said Sections.
(2) Before making the re-assessment under sub-section (1), the assessing authority may make such enquiry as it may consider necessary and give the dealer concerned a reasonable opportunity to show cause against such reassessment.
(1) Where for any reason, any part of the turnover of business of a dealer who has been permitted to pay the tax under Section 7-C has escaped assessment from the tax, the assessing authority may, at any time within a period of five years from the1[date of order of final assessment by the assessing authority] determine to the best of its judgment, the turnover which has escaped assessment and re-assess the tax payable on the total turnover (including the turnover already assessed under Section 7-C) in accordance with the provisions of this Act.
(2) Before making the re-assessment under sub-section (1), the assessing authority may make such enquiry as it may consider necessary and give the dealer concerned a reasonable opportunity to show cause against such reassessment,
(3) The amount of tax already paid by the dealer concerned in pursua
(1) Where for any reason, any draw has escaped assessment from the payment of compounded amount under Section 7-D, the assessing authority may, at any time within a period of five years fom the1[date of order of final assessment by the assessing authority], determine to the best of its judgment, the amount in respect of the draw which has escaped assessment and reassess the amount payable in respect of such draw (including the draw already assessed under Section 7-D) in accordance with the provisions of Section 7-D.
(2) Before the reassessment under sub-section (1), the assessing authority may make such enquiry as it may consider necessary and give the dealer concerned a reasonable opportunity to show cause against such reassessment.
(3) The compounded amount already paid by the dealer concerned2[x x x x] under Section 7-D shall be adjus
(1) Notwithstanding anything contained in sub-section (3) of Section 12 or sub-section (2) of Section 16, the Commissioner of Commercial Taxes may, in his discretion, whether on his own motion or otherwise, reduce or waive the amount of penalty imposed or imposable on a dealer, if he is satisfied that such dealer has--
(a) voluntarily and in good faith made full and true disclosure of his turnover prior to the detection by any officer of the Commercial Taxes Department ;
(b) co-operated in any inquiry relating to the assessment of such turnover ; and
(c) either paid or made satisfactory arrangements for the payment of any tax or any other amount payable in consequence of an order passed under this Act in respect of the relevant assessment year.
(2)
Notwithstanding anything contained in1[Sections 16, 16-A and 16-AA]--
(a) if a dealer receives in any year any amount due to price variations, which would have been included in his turnover for any previous year if it had been received by him in that year, he shall, within thirty days from the end of the year in which such amount is received, submit a return in the prescribed form to the assessing authority and thereupon the assessing authority shall proceed to assess the tax payable on such amount ;
(b) if a dealer returns in any year any amount due to price variations, which would have been excluded in his turnover for any previous year if it had been returned by him in that year, he shall, within thirty days from the end of the year in which such amount is returned, submit a return in the prescribed form to the assessing authority and
(1) The Government shall appoint a Special Committee consisting of Secretary to Government, Commercial Taxes Department; (2) Commissioner of Commercial Taxes ; (3) Secretary to Government, Finance Department or his nominee.
(2) Notwithstanding anything contained in this Act, the Special Committee may, of its own motion or on application, call for and examine the records of the assessing authority in respect of any proceeding or order under sub-section (2) or (3) of Section 12 or sub-section (1) or (2) ofSection 16, if such proceeding or order is passed in violation of the provisions of the Act or rules made thereunder or without following the principles of natural justice, set aside the said proceedings or order and direct the assessing authority to make a fresh assessment and pass fresh proceeding or order in such manner as may be directed :
(1) The Government may, by notification, issued whether prospectively or retrospectively, make an exemption, or reduction in rate, in respect of any tax payable under this Act--
(i) on the sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series of sales by successive dealers ; or
(ii) by any specified class of persons, in regard to the whole or any part of their turnover ; or
(iii) on the sale or purchase of any specified classes of goods by specified classes of dealers in regard to the whole or part of their turnover.
(2) Any exemption from tax, or reduction in the rate of tax, notified under sub-section (1)--
(a) may extend to the whole St
(1) The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification issued whether prospectively or retrospectively, defer the payment by any new industrial unit or sick unit or sick textile mill of the whole or any part of the tax payable in respect of any period :
Provided that such retrospective effect shall not be earlier than the 9th May 1998.
(1-A) The Government may by general or special order authorise the Territorial Assistant Commissioner to exercise such of their powers specified in sub-section (1).
(2) Notwithstanding anything contained in this Act, the deferred payment of tax under sub-section (1) or sub-section (1-A) shall not attract interest under sub-section (3) of Section 24 provided the conditions laid down for payment of the ta
If any restriction or condition notified under Section 17 is contravened or is not observed by a dealer, the sales or purchases of such dealer may, with effect from the commencement of the year in which such contravention or non-observance took place, be assessed to tax or taxes under the appropriate provisions of this Act as if the provisions of the notification under Section 17 did not apply to such sales or purchases.
(1) Where any firm is liable to pay any tax or other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.
(2) Where a partner of a firm liable to pay any tax or any amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the tax or other amount remaining unpaid at the time of his retirement and any tax or other amount due up to the date of retirement, though unassessed.
Where a dealer is a Hindu undivided family, firm, or other association of persons, and such family, firm or association is partitioned, or dissolved, as the case may be--
(a) the tax payable under this Act by such family, firm, or association of persons for the period upto the date of such partition or dissolution shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Act shall apply accordingly ; and
(b) every person who was at the time of such partition, or dissolution, a member or partner of the Hindu undivided family, firm, or association of persons and the legal representative of any such person who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of tax, penalty or other amount payable under this Act by such family, fir
Where a dealer is a private company and such company is wound up, every person who was a director of such company at the time of such winding up shall, notwithstanding such winding up, be jointly and severally liable for the payment of tax, penalty or other amount payable under this Act by such company whether assessment is made prior to or after such winding up unless he proves that the non-payment of tax cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company.
(1) (a) Every dealer whosetotal turnover in any year is not less than three lakhs rupees shall, and anyother dealer or person intending to commence business may, get himselfregistered under this Act.
[(b)*****]Omitted by Act No.25 of 1993 w.e.f. 28th May,1993.
(1-A) Where a person intending to commence business is aminor or where a minor inherits an existing business or succeeds a dealer, thecertificate of registration shall be issued in the name of any guardian,trustee or agent of the minor carrying on business on behalf of and for thebenefit of such minor.
(2) Notwithstanding anything contained in sub-section(1)--
(i) [*****] Omitted by Act No.25 of 1993 w.e.f. 28th May,1993.
(ii) every casual trader ;<
1[(1) An application for registration shall be made to such authority in such manner and within such period as may be prescribed and shall be accompanied by a fee of two thousand and five hundred rupees in respect of Public Limited Companies, one thousand rupees in respect of Private Limited Companies and five hundred rupees in respect of other dealers for the principal place of business, and in addition, a further fee of two hundred rupees in respect of Public Limited Companies, one hundred rupees in respect of Private Limited Companies and fifty rupees in respect of other dealers in respect of each of the places of business other than the principal place of business :
Provided that any dealer who has registered under the Companies Act, 1956 (Central Act 1 of 1956) and who desires to pay the registration fees for 5 years in a lumpsum may do so at his option by paying a sum equal t
(1) Every registered dealer who transacts business at places other than his registered place or places of business or employs a travelling salesman or representative to transact business as aforesaid shall obtain a permit issued under this Act authorising him so to do.
(1-A) Where a registered dealer to whom sub-section (1) applies--
(i) dies, or
(ii) transfers or otherwise disposes of his business in whole or in part, or
(iii) effects any change in the ownership of his business, in consequence of which he is succeeded in the business or part thereof by any other person, such successor in business shall unless he already holds a permit obtain a permit referred to in sub-section (1).
(1-B) (a) Where a regi
(1) No person who is not a registered dealer shall collect any amount by way of tax or purporting to be by way of tax under this Act, and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder :
Provided that nothing in this sub-section shall apply to the collection of an amount by a registered dealer, towards the amount of tax already suffered under this Act, in respect of goods, the sale or purchase price of which is controlled by any law in force.
Explanation--For the purposes of this sub-section, any State Government or the Central Government or any dealer exempt under Section (2-AA) of Section 20 shall be deemed to be a registered dealer.
(2) If any person or registered dealer collects any amount by way of tax
If any person purchasing goods is guilty of an offence under clause (e) of sub-section (2) of Section 45, the assessing authority may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax payable on the turnover relating to the sale of such goods at a rate which is equal to the rate prescribed in the First Schedule less three per cent :
Provided that no prosecution for an offence under Section 45 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.
(1) Save as otherwise provided for in sub-section (2) of Section 13, the tax assessed of has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being less than twenty-one days from the date of service of the notice. The tax under sub-section (2) of Section 13 shall be paid without any notice of demand. In default of such payment the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or interest under this Act.
(2) Any tax assessed on or has become payable by, or any other amount due under this Act from a dealer or person and any fee due from him under this Act, shall, subject to
Where, during the pendency of any proceedings under this Act or after the completion thereof, any dealer creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever) of any of his assets in favour of any other person, with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax, or any other sum payable by the dealer as a result of the completion of the said proceeding or otherwise :
Provided that, such charge or transfer shall not be void if it is made--
(i) for adequate consideration and without notice of the pendency of such proceeding under this Act or, as the case may be, without notice of such tax or other sum payable by the dealer ; or
(ii) with the pre
Any penalty or interest payable under this Act shall be deemed to be tax under this Act for the purposes of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act.
(1) The assessing authority may, at any time or from time to time, by notice, in writing (a copy of which shall be forwarded to the dealer at his last address known to the assessing authority), require--
(i) any person from whom money is due or may become due to the dealer or to any person who has become liable to pay any amount due under this Act, or
(ii) any person who holds or may subsequently hold money for or on account of the dealer or other person who has become liable to pay any amount due under this Act, to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the dealer or other person in respect of the arrears that have become payabl
Where the ownership of the business of a dealer liable to pay tax or other amount is transferred, any tax or other amount payable under this Act in respect of such business and remaining unpaid at the time of the transfer and any tax or other amount due up to the date of transfer though unassessed, may, without prejudice to any action that may be taken for its recovery from the transferor, be recovered from the transferee as if he were the dealer liable to pay such tax or other amount :
Provided that the recovery from the transferee of the arrears of taxes due for the period prior to the date of the transfer shall be limited to the value of the assets he obtained by transfer.
The amount of turnover, tax, fee, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to the rupee and if such part is less than fifty paise, it shall be ignored.
Explanation-- If the total turnover of a dealer consists of several items of turnover liable to tax at different rates each such item of turnover shall be rounded off as provided in this section.
The Government may appoint a Commissioner of Commercial Taxes and as many Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Appellate Assistant Commissioners of Commercial Taxes, Territorial Assistant Commissioners of Commercial Taxes, Administrative Assistant Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes (Assessment), Assistant Commissioners of Commercial Taxes (Check-posts), Assistant Commissioners of Commercial Taxes (Enforcement) and Commercial Tax Officers, as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act. The Commissioner of Commercial Taxes shall perform the functions conferred on him throughout the State, and the other officers shall perform their functions within such local limits as the Government or any authority or officer empowered
(1) The Commissioner of Commercial Taxes on an application by a registered dealer, may clarify any point concerning the rate of tax under the Act. Such clarification shall be applicable to the goods specified in the application :
Provided that no such application shall be entertained unless it as accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.
(2) The Commissioner of Commercial Taxes may, if he considers it necessary or expedient so to do, for the purpose of uniformity in the work of assessment and collection of tax, clarify any point concerning the rate of tax under this Act or the procedure relating to assessment and collection of tax as provided for under this Act.
(3) All persons working under the control of Commissioner of Commercial Taxes shall obs
(1) A Territorial Assistant Commissioner or an Assistant Commissioner (Assessment) shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) for the purposes of recovery of any amount due under this Act.
(2) Subject to the provisions of sub-section (3) the Territorial Assistant Commissioner and the Assistant Commissioner (Assessment) shall for the purposes of recovery of any amount due under this Act, have the powers of the Commissioners under the Madras Rent and Revenue Sales Act, 1839, (Central Act VII of 1839) for the sale of property distrained for any amount due under this Act.
(3) Notwithstanding anything contained in the Madras Rent and Revenue Sales Act, 1839 (Central Act VII of 1839), the Territorial Assistant Commissioner and the Assistant Commissioner (Assessment) in the e
(1) The Government shall appoint an Appellate Tribunal consisting of, subject to the provisions of sub-section (1-A), a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act. The Chairman shall be Judicial Officer not below the rank of a District Judge and the other two members shall possess such qualifications as may be prescribed.
(1-A) Notwithstanding anything contained in sub-section (1) the Government may, from time to time, appoint such number of persons to be additional members of the Appellate Tribunal as the Government may deem necessary and for such period as may be specified in this behalf :
Provided that as nearly as may be one half of such additional members shall be Judicial Officers not below the rank of a Sub-ordinate Judge and the remaining additional members sh
(1) Any person objecting to an order passed by the appropriate authority under Section 4-A, sub-section (3) of Section 10, Section 12, Section 12-A, Section 14, Section 15, sub-sections (1) and (2) of Section 16, Section 18, sub-section (2) of Section 22, Section 23 or Section 27 other than an order passed by an Assistant Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Assistant Commissioner having jurisdiction :
Provided that the Appellate Assistant Commissioner may, within a further period of thirty days admit an appeal presented after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period :
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(1) Any person objecting to an order passed by the Assistant Commissioner (Assessment) under Section 4-A, sub-section (3) of Section 10, Section 12, Section 12-A, Section 14, Section 15, sub-sections (1) and (2) of Section 16, Section 18, sub-section (2) of Section 22, Section 23 or Section 27 may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Deputy Commissioner having jurisdiction :
Provided that the Appellate Deputy Commissioner may within a further period of thirty days admit an appeal presented after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period:
Provided further that in the case of an order und
(1) The Deputy Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under Section 4-A, under sub-section (3) of Section 10, Section 12, Section 12-A, Section 14, Section 15, or sub-sections (1) and (2) of Section 16 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit.
(2) The Deputy Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if--
(a) the time for appeal against the order has not expired ;
(b) th
(1) Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in Section 31 or Section 31-A, may within a period of thirty days from the date on which a copy of the order or proceeding was served on him in the manner prescribed, file an application for revision of such order or proceeding to the Deputy Commissioner :
Provided that the Deputy Commissioner may, within a further period of thirty days, admit an application for revision presented after the expiration of the first mentioned period of thirty days if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
(2) An application for revision shall be in the prescribed form and shall be verified in the prescribed manner.
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(1) The Joint Commissioner of Commercial Taxes may of his own motion call for and examine an order passed or proceeding recorded by the appropriate authority under Section 4-A, Section 12, Section 12-A, Section 14, Section 15 or sub-section(1) or (2) of Section 16 or an order passed by the Deputy Commissioner under sub-section(1) of Section 32 or sub-section(3) of Section 33 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit.
(2) The Joint Commissioner of Commercial Taxes shall not initiate proceedings against any such order or proceeding referred to in sub-section (1) if--
(a) t
(1) The Chairman of the Appellate Tribunal may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an Appellate Deputy Commissioner to another Appellate Deputy Commissioner or an appeal pending before an Appellate Assistant Commissioner to another Appellate Assistant Commissioner.
(2) The Chairman of the Appellate Tribunal may, when exercising the powers under sub-section (1), direct the stay of further proceedings before an Appellate Deputy Commissioner or an Appellate Assistant Commissioner, as the case may be.
(3) No order under this section adversely affecting a person shall be passed unless that person has had an opportunity of being heard.
(1) Any person objecting to an order passed by the Deputy Commissioner under sub-section (3) of Section 33, may within a period of 30 days from the date on which a copy of the order was served on him in the manner prescribed, file an application for revision of such order to the Joint Commissioner of Commercial Taxes :
Provided that the Joint Commissioner of Commercial Taxes may, within a further period of thirty days, admit an application presented after the expiration of the first mentioned period of thirty days if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
(2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner.
(3) On admitting an application for revis
(1) Any officer empowered by the Government or any person objecting to an order passed by the Appellate Assistant Commissioner under sub-section(3) of Section 31, or by the Appellate Deputy Commissioner under sub-section(3) of Section 31-A, or by the Deputy Commissioner under sub-section(1) of Section 32, may,--
(i) within a period of one hundred and twenty days, in the case of an officer so empowered by Government.
(ii) within a period of sixty days, in the case of any other person,from the date on which the order was served in the manner prescribed, appeal against such order to the Appellate Tribunal :
Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days, in the case of an officer empowered by Government and sixty days in the case of any other pers
It is hereby declared that the assessing authority referred to in clause (c) of Section 2, the Appellate Assistant Commissioner referred to in Section 31, the Deputy Commissioner referred to in Sections 31-A, 32 and 33, the Joint Commissioner of Commercial Taxes referred to in Sections 34 and 35, the Appellate Tribunal appointed under Section 30, and the Special Tribunal referred to in clause (nn) of Section 2 shall be the hierarchy of Tribunals for purposes of clause (3) (a) of Article 323-B of the Constitution, for adjudication or trial of any dispute or complaint with respect to levy, assessment, collection and enforcement of sales tax matters arising under this Act.
(1) Any person objecting to an order passed by the Joint Commissioner of Commercial Taxes under Section 34 may, within a period of sixty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Special Tribunal.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) In disposing of an appeal, the Special Tribunal may, after giving the appellant a reasonable opportunity of being heard,--
(a) in the case of an order of assessment--
(i) confirm, reduce, enhance, or annul the assessment or penalty or both;
(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such f
(1) Within ninety days from the date on which a copy of the order under sub-section (3), (3-A) or (6) of Section 36 is served in the manner prescribed, any person who objects to such order or the Deputy Commissioner may prefer a petition to the Special Tribunal on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law :
Provided that the Special Tribunal may, within a further period of ninety days, admit a petition preferred after the expiration of the first mentioned period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the first mentioned period.
(2) The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, where it is preferred by any party other than the Deputy
(1) Notwithstanding anything contained in this Act, the Special Tribunal may, of its own motion or on application, call for and examine the record of the Appellate Assistant Commissioner, the Deputy Commissioner, the Joint Commissioner of Commercial Taxes or the Appellate Tribunal in respect of any proceeding under this Act to satisfy itself as to the regularity of such proceeding or the correctness or legality or propriety of any decision passed or order made therein, and if, in any case, it appears to the Special Tribunal that any such decision or order should be modified, annulled, reversed, or remitted for reconsideration, it may pass orders accordingly :
Provided that every application to the Special Tribunal for the exercise of the powers under this section shall be preferred within such period as may be prescribed :
Provided furth
(1) The Government shall, by notification, constitute a Commission called "Sales Tax Settlement Commission" for the settlement of arrears of tax, additional sales tax, penalty or interest in respect of the following classes of dealers, namely :--
(a) Dealers who stopped business prior to the 1st day of April 1995 and whose arrears are not covered by any appeal or revision as on the 28th day of February, 2002.
(b) Dealers in lottery tickets with arrears relating to the assessment years prior to the 1st day of April 1996.
(c) Public sector Undertakings including Oil Companies, Government Companies and Chennai Petroleum Corporation Limited.
(d) Dealers who have requested waiver of arrears of tax, surcharge, additional sales tax, penalty and, interest f
(1) Where as a result of any order passed in appeal or revision or review under this Act, any change becomes necessary, in the order of assessment, the appropriate appellate authority, or revising or reviewing authority may authorise the assessing authority to amend the order of assessment accordingly and on such amendment being made, any amount overpaid by the assessee shall be refunded to him without interest, or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be.
(2) Pending the exercise of the powers of appeal, revision or review, the appropriate appellate authority, or revising or reviewing authority may, on application made by the assessing authority stay the refund to the assessee of any amount overpaid in pursuance of the order which is the subject-matter of appeal, revision or review.
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(1) Every dealer liable to pay tax under this Act, shall make available to the assessing authority any account, register, record or other document relating to the day-to-day transaction of his business.
(2) The Appellate Assistant Commissioner, or the Appellate Deputy Commissioner shall not, for the first time, receive in evidence on behalf of any dealer in any appeal, such account, register, record or document as is mentioned in sub-section (1), unless for reasons to be recorded in writing, he considers that such account, register, record or document is genuine and that the failure to produce the same before the assessing authority was for reasons beyond the control of the dealer.
(3) Except as provided in sub-section (2) no Appellate authority or revising or reviewing authority shall, for the first time, receive in evidence on behalf o
(1) Every person registered under this Act, every dealer liable to get himself registered under this Act, and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner, shall keep and maintain an up-to-date true and correct account showing full and complete particulars of his business and such other records as may be prescribed in any of the languages specified in the Eighth Schedule to the Constitution, or in English, showing such particulars as may be prescribed; and different particulars may be prescribed for different classes of dealers.
(2) (a) Every registered dealer shall keep at the place of business specified in the certificate of registration, books of account for the current year. If more than one place of business in the State is specified in the certificate of registration, the books of account relating to each pl
(1) Any officer empowered by the Government in this behalf may, for the purposes of this Act, require any dealer to produce before him the accounts, registers, records and other documents, and to furnish any other information relating to his business.
(2) All accounts, registers, records and other documents maintained by a dealer in the course of his business, the goods in his possession and his offices, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable times by such officer :
Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by such officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall, so far as may be, be made in accordance with t
Where goods are delivered to a carrier or bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place, any officer empowered by the Government in this behalf, shall have power to enter into and search such office, shop, godown, vessel, receptacle, vehicle or other place of business or building or place, and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person in charge of the goods and records shall give all facilities for such examination or inspection and shall if so required, produce the bill of sale or delivery note or such other documents as may be pr
(1) If the Government consider that with a view to prevent or check evasion of tax under this Act in any place or places in the State, it is necessary so to do, they may, by notification, direct the setting up of a check-post or the erection of a barrier or both, at such place or places as may be notified.
(2) At every check-post or barrier mentioned in sub-section (1), or at any other place when so required by any officer empowered by theGovernment in this behalf, the driver or any other person in charge of any goods vehicle or boat shall stop the goods vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer in charge of the check-post or barrier or the officer empowered as aforesaid, to examine the contents in the goods vehicle or boat and inspect all documents relating to the goods carried which are in the possess
The owner or other person in charge of a boat shall carry with him--
(i) Bill of sale or delivery note, or such other documents as may be prescribed, and
(ii) Log Book, [* * * * *]Omitted by Act No. 7 of 1997 w.e.f. 13th September 1977.
(iii) The word and omitted by Act No. 7 of 1977 w.e.f. 13th September 1977.
relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.
The owner or other person in charge of a goods vehicle shall carry with him--
(i) Bill of sale or delivery note or such other documents as may be prescribed and,
(ii) Goods Vehicle Record or Trip Sheet, [xxx] The expression "such other documents as may be prescribed" Omitted by Act No. 7 of 1977 w.e.f. 13th September, 1977.
(iii) [xxx] The word and Omitted by Act No. 7 of 1977 w.e.f. 13th September, 1977.
relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.
(1) (a) When a goods vehicle carrying any goods mentioned in the Seventh Schedule coming from any place outside the State and bound for any other place outside the State, passes through the State, the owner or other person incharge of such goods vehicle shallobtain a transit pass in the prescribed form and in the prescribed manner from the Officer incharge of the first check-post or barrier, after its entry into the State.
(b) The owner or other person incharge of the goods vehicle shall deliver within the prescribed period, the transit pass to the officer incharge of the last check-post before the exit of the goods vehicle from the State.
(c) If the owner or other person incharge of the goods vehicle fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the owner or person
(1) Any person who--
(a) being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or
(b) being a person obliged to register himself as a dealer under this Act, does not get himself registered, or
(c) being a person obliged to take out a permit under this Act, does not take out such permit, [xxx] Omitted by Act No. 31 of 1972 w.e.f.1st December, 1972.
(d) [xxx] Omitted by Act No. 31 of 1972 w.e.f.1st December, 1972.shall on conviction by a Magistrate, not below the rank of a Second Class Magistrate, be liable to fine which may extend to two hundred rupees.
(1-A) Any person who collects any amount by way of tax or purporting to be by
(1) The prescribed authority, may, whether on application made to it in this behalf or otherwise, give any person who has committed or is reasonably suspected of having committed an offence under this Act, option to pay within a specified period, by way of composition of such offence--
(a) where the offence consists of the failure to pay, or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater; and
(b) in other cases, a sum of money not exceeding one thousand rupees.
(2) On payment of such sum of money and the tax, if any, recoverable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts
No prosecution for any offence under sub-section (3) of Section 45 shall be instituted except with the written consent of the Deputy Commissioner.
(1) The order of assessment made under this Act shall be conclusive evidence in any prosecution or other proceeding.
(2) The validity of the assessment of any tax, or of the levy of any fee or other amount made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any Criminal Court in any prosecution or other proceeding, whether under this Act or otherwise.
Bar of certain proceedings (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the Government for any act done or purporting to be done under this Act, without the previous sanction of the Government. (2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.
Limitation for certain suits and prosecutions No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.
Bar of suits and proceedings to set aside or modify assessment except as provided in this Act (a) No suit or other proceedings shall, except as expressly provided under this Act be instituted in any Court to set aside or modify any assessment made under this Act. (b) No injunction shall be granted by any Court in respect of any assessment made, or to be made, or in respect of any action taken, or to be taken, in pursuance of any of the provisions of this Act.
Appearance before any authority in proceedings Any person who is entitled to appear before any authority other than the Special Tribunal in connection with any proceedings under this Act may, subject to such conditions as may be prescribed, be represented before such authority-- (a) by his relative or a person employed full time by him, if such relative or person is duly authorized by him in writing in this behalf; or (b) by a legal practitioner ; or (c) by an accountant or sales tax practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf.
Publication of information respecting assessees (1) If the Government are of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings under this Act in respect of such assessees, they may, subject to such conditions as may be prescribed, cause to be published, such names and particulars in such manner as they think fit. (2) No publication under this section shall be made in relation to any penalty imposed, or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal or revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, has been disposed of. Explanation-- In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of th
(1) The Government may make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power such rules may provide for --
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) determining the total turnover or turnover of a dealer for the purposes;
(bb) the manner of determination of the amount payable to the dealer for the transfer of property in goods (as goods or in some other form) involved in the execution of a works contract;
(c) the assessment to tax under this Act of business which is discontinued or the ownership of which has changed ;
(cc) The assessment to tax und
(1) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer shall, for the purposes of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purpose of--
(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation, and
(b) compelling the production of any document.
(2) Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summon is issued either to attend to give evidence, or produce accounts, registers, records or other documents at a certain place and time intentionally omits or fails to att
Section 54 of the Tamil Nadu General Sales Tax (TNGST) Act, 1959, confers powers upon the assessing authority to summon witnesses, examine persons on oath, and enforce attendance for the purpose of investigation, assessment, or recovery related to sales tax matters. It is a crucial provision that ensures the proper enforcement of tax laws through judicial-like powers vested in tax authorities.
Section 54 grants the assessing authority the authority to:- Summon witnesses and require the production of documents [Source: ""]- Examine persons on oath or affirmation [Source: ""]- Enforce attendance of witnesses and compel their testimony [Source: "2017 (10) TMI 1166"]- Utilize powers similar to those of a Court under the Code of Civil Procedure [Source: "2017 (10) TMI 1166"]- Obtain information necessary for the assessment or recovery of tax [Source: ""]
Note: The references are based on the provided sources and are formatted as per the instructions.
(1) Any assessing authority or appellate or revising authority under this Act or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax Officer may, by writing, require any person or authority to furnish such information, particulars or records available with that person or authority as will be useful or relevant to any proceeding under this Act.
(2) The person or authority from whom such information, particulars or records is or are required under sub-section (1) shall furnish, within a reasonable time, the information, particulars or records if available.
(1) Any assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record :
Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund which may be due to the dealer.
(3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereu
Section 56 was omitted by Act No. 31 of 1972 w.e.f. 1st December, 1972.
(1) All particulars contained in any statement made, return furnished or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or depositionmade, in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed.
(2) Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars--
(i) for the purpose of investigation of, or prosecution for, an offence under this Act or under the Indian Penal Code, 1860 (Central Act XLV of 1860) or under any other law for the time being in force: or
(ii) to any person enforcing the provisions of this Act where it is n
(1) Any sale or purchase which took place on or before the 6th day of September 1955 shall be deemed to have taken place inside the State if the goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in the State, notwithstanding the fact that under the general law relating to sale of goods the property in the goods has by reason of such sale or purchase passed in another State, and be subject to tax under this Act accordingly.
(2) The provisions of this section shall not affect the liability to tax of any sale or purchase under any other provision of this Act.
(1) The Government may, by notification, alter, add to or cancel any of the Schedules.
(2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislature, as soon as may be, but in any case during the next session of the Legislature following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the Schedules specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder :
Provided that if the notification under sub-section (1) is issued when the Legislature is in session, such a
(1) Notwithstanding anything contained in this Act, the sale or purchase of such of those goods--
(i) as were not liable to tax at the point of first sale or purchase before the commencement of this Act; and
(ii) as are liable to tax only at the point of first sale or purchase under sub-section (2) of Section 3 of this Act,effected within the State after the commencement of this Act shall be deemed to be the first sale or purchase for the purposes of this Act, although any sale or purchase of such goods has taken place within the State before such commencement.
(2) Notwithstanding anything contained in this Act, the sale or purchase of such of those goods--
(i) as were not liable to tax only at the point of first sale or purchase before the inclusio
Notwithstanding anything contained in this Act, the sale or purchase of such of those goods which were liable to tax only at the point of first sale or purchase under sub-section (2) of Section 3 of this Act, and become liable to tax under sub-section (1) of Section 3 of this Act by virtue of the omission of such goods from the First Schedule, no further tax shall bepayable under sub-section (1) of Section 3 of this Act on the goods which are held in stock on the date, on which such goods were omitted from the First Schedule provided the goods had already suffered single point tax prior to that date and the rate of tax payable under sub-section (2) of Section 3 of this Act was equal to or more than the rate specified under sub-section (1) of Section 3 of this Act:
Provided that if the rate of tax payable under sub-section (2) of Section 3 of this Act was less than the rate prescrib
Notwithstanding anything contained in this Act, the sale of such of those goods as were liable to tax under sub-section (1) of Section 3 as it stood prior to the 1st day of April 1990, effected within the State on or after the said date, shall be deemed to be the first sale for the purposes of this Act, although such goods had suffered tax prior to the said date :
Provided that in the case of goods held in stock on the 1st day of April 1990, which are liable to tax under sub-section (1) of Section 3 and which had already suffered tax under this Act prior to the said date, and which goods by virtue of this section have become taxable at the point of first sale on or after the said date, the rate of tax payable by any dealer in respect of those goods under this Act shall be reduced to the difference between the rate of tax payable on the sale of goods under sub-section (1) of Section
(1) The Tamil Nadu General Sales Tax Act, 1939 (Tamil Nadu Act IX of 1939) (hereinafter in this section referred to as the said Act) is hereby repealed.
(ii) The repeal of the said Act by clause (i) shall not affect--
(a) anything done or any offence committed, or any fine or penalty incurred or any proceedings begun before the commencement of this Act; or
(b) the previous operation of the said Act or anything done or suffered thereunder; or
(c) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or
(d) any fine, penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or
(e
THE SECOND SCHEDULE
DECLARED GOODS IN RESPECT OF WHICH SINGLE POINT TAX ONLY IS LEVIABLE UNDER SECTION 4
Sl. No. Description of the Goods Point of levy Rate of tax
1. Cereals, that is to say. -
(i) Paddy (Oryza Sativa L);
(ii) Rice (Oryza Sativa L);
(iii) Wheat (Triticum vulgare. T. compactum, T. sphaerococcum, T. durum, T. aestivum, L.T dicoccum);
(iv) Jowar or milo (Sorghum vulgare pers)
(v) Bajra (Pennisetum typhoideum L);
(vi) Maize (Zea mays L);
(vii) Ragi (Eleusine C
"THE FIFTH SCHEDULE" [See Section 3(2-A)] Sl. No. DESCRIPTION OF THE GOODS Point of levy and rate of tax At the point of First Sale in the State At the point of every sale other than First Sale in the State 1 PPC grade cement the selling price (inclusive of tax) of which is not more than Rs. 135 per bag of 50 kg 16 1 2 OPC grade cement the selling price (inclusive of tax) of which is not more than Rs. 145 per bag of 50 kg 16 1 3 PPC grade cement the selling price (inclusive of tax) of which is more than Rs. 135 per bag of 50 kg 24 5 4 OPC grade cement the selling price (inclusive of tax) of which is more than Rs. 145 per bag of 50 kg 24 5 NOTES
1. This Schedule was substituted for the previous one by Act No. 18 of 2002 with effect from 27th March 2002.
2. Ordinary Cement was taxable before 27th March 2002, at 16 per cent under item 2 o
THE SIXTH SCHEDULE GOODS LIABLE FOR TAX AT TWO POINTS UNDER SECTION 3(2B) Sl. No. Description of Goods Point of levy Rate of Tax 1. All kinds of alcoholic liquors for human consumption, other than (i) foreign liquors falling under item 1 of Part I of the First Schedule, (ii) toddy, (iii) arrack and (iv) all kinds of alcoholic liquors for human consumption falling under item 2 of Part H of the First Schedule As substituted by Act No. 37 of 1996 w. e. f. 17.07.1996 At the first point of sale and the second point of sale in the State 25% by Act No.24 of 1993 w.e.f. 12.3.1993 All kinds of alcoholic liquors for human consumption, other than (i) foreign liquors falling under item 1 of Part J of the First Schedule, (ii) toddy, (iii) arrack and (iv) all kinds of alcoholic liquors for human consumption falling under item 1 of Part I of the First ScheduleAs substituted by Act No. 21 of 1998 w.e.f. 27.03.1998 At the first point of sale and the second point of sale in the State
THE SEVENTH SCHEDULE GOODS FOR WHICH TRANSIT PASS IS REQUIRED UNDER SECTION 44-A Items 1 to 5 inserted by Act No. 17 of 1994 with effect from 1st October 1994 Sl No. DESCRIPTION OF THE GOODS (1) (2) 1. Vegetable oils including refined vegetable oils.
2. Pulses and grams falling under First and Second Schedules
3. Washing machines
4. Refrigerators, Air-Conditioners, Air-Coolers, Water Coolers
5. Diesel engines
6. Raw Rubber Added by Act No. 38 of 2000 from 6th July 2000
7. Marbles Added by Act No. 38 of 2000 from 6th July 2000 1
8. All kinds of alcoholic liquors for human consumption other than foreign liquors,
THE EIGHTH SCHEDULE GOODS ELIGIBLE FOR CONCESSION UNDER SECTION 3(5)
(Inserted by Act No. 13 of 1997 with effect from 17th July 1996) Sl. No. DESCRIPTION OF GOODS
1. Furnaces and boilers of all types including fluidized boilers, bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel, parts and accessories thereof
2. (A) Generators, Generating sets, transformer and non-electronic voltage stabilizers (B) All Electrical transformers (other than the small transformers mentioned under item 2-A in Part A of the First Schedule) including (i) Transmission power transformers (33 kV to 232 kV) (ii) Distribution transformers (33 kV to 3.3. kV) (iii) Traction power transformers (110 KV) (iv) Booster transformers (25 kV
THE NINTH SCHEDULE
PART-A
[See Section 3-D]
By Section 8 of the Fourth Amendment Act, (18 of) 2002, Part A of this Schedule was substituted as under, with effect from 1st April 2002 :--
Rate of tax
(i) Where the total turnover exceeds ten lakhs of rupees but does not exceed twenty-five lakhs of rupees Twelve thousand rupees per annum
(ii) Where the total turnover exceeds twenty-five lakhs of rupees but does not exceed thirty lakhs of rupees Twenty-four thousand rupees per annum
(iii) Where the total turnover exceeds thirty lakhs of rupees but does not exceed forty lakhs of rupees Thirty six thousand rupees per annu
THE TENTH SCHEDULE
[See Section 7D]
TYPE OF DRAW RATE PER DRAW
(i) Weekly draw or draw, the period of which is less than a week Twenty thousand rupees
(ii) Fortnightly draw Twenty-five thousand rupees
(iii) Monthly draw Forty thousand rupees
(iv) Monthly bumper draw Sixty thousand rupees
(iv) Special bumper draw or Festival bumper draw One lakh rupees
Notes
Section 7D had been notified to come into force from 6th July, 2000 and hence this Schedule had also come into force on that date. Prior to that date the rate o
ELEVENTH SCHEDULE1
[See Section 3 (2-C)]
[See notes under the same items in Part G on pages 282 to 286 for the previous rates of tax]
Sl. No. DESCRIPTION OF GOODS Point of Levy Rate of Tax
1. Alcoholic liquors of all kinds for human consumption which are purchased/procured/brought from outside the State (other than foreign liquors falling under item 5, toddy and arrack) First Sale 55%
2. Asphalt (bitumen) First Sale 12%
3. Aviation Gasoline First Sale 24%29% w.e.f 21.03.03
4. Aviation turbine fuel including jet fuel First Sale 24%29% w.e.f 21.03.03
5
ANNEXURE A
(Item 5 of Part B of the Third Schedule on p. 305)
FORM OF DECLARATION.
To ................…………………
…..................................
…..……..…………………………….
(Seller)
Certified that the limestone powder supplied by you is for use by me/us as raw material in the manufacture of poultry feed inside the State for sale.
Purchase Bill No. and Date
(1) Quantity purchased
(2) Value in Rupees (3) Description of goods manufactured
ANNEXURE B
(Item 7 of the Eleventh Schedule on Page 319)
Certificate
PART-I
(To be issued by M/s. Gas Authority of India Limited)
To
Messrs Oil and Natural Gas Commission, TNGST No.
Certified that the following quantity of natural gas purchased by us from Oil and Natural Gas Commission was sold to Tamil Nadu Electricity Board during the year .................................. in the following invoices:--
Details of sale invoices by Oil and Natural Gas Commission during the year............................…
S.No. (1) Inv.
THE THIRD SCHEDULE
(As substituted from 27thMarch 2002 by Notification No.II(1)/CT/19(b-1)/2002-G.O. No. 29 CT dated 27thMarch 2002 as replaced by Section 4 of the Fourth Amendment Act, (18 of) 2002.
GOODS EXEMPTED FROM TAX BY SECTION 8
PART-A
DESCRIPTION OF THE GOODS
The following goods produced or manufactured in India as described in column (3) against the relevant heading in column (1) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance Act, 1957 (Central Act 58 of 1957):--
1. (i ) Sugar, other than Khandsari sugar as described against the heading 17.01
(ii) Palmyrah sugar as des
THE FOURTH SCHEDULE (See Section 3-B) (Omitted from 12th March 1993 by Act No. 25 of 1993)
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