TAMIL NADU GENERAL SALES TAX ACT, 1959

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 Levy of taxes on sales or purchases of goods

S.3(a) Levy of tax on the right to use any goods

S.3(b) Levy of tax on the transfer of goods involved in works contract

S.3(c) Input tax credit

S.3(d) Payment of tax by hotels, restaurants and sweet- stalls

S.3(e) Payment of tax by dealers in jewellery

S.3(f) Omitted

S.3(g) Payment of tax at compounded rate by printers

S.3(h) Levy of resale tax

S.3(i) Levy of surcharge

S.3(j) Levy of tax on trade mark holder

S.4 Tax in respect of declared goods

S.4(a) Reimbursement or refund of tax paid in certain cases

S.4(b) Special provision in respect of certain declared goods

S.4(c) Refund of tax on sales returns

S.4(d) Refund of tax on unfructified sale

S.4(e) Refund of Tax in certain cases

S.4(f) Payment of tax by dealers in rice

S.5 Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956)

S.6 Tax under this Act to be in addition to tax under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or any other law

S.7 Payment of tax at compounded rates

S.7(a) Levy of Purchase Tax

S.7(b) Payment of tax at compounded rate by hotels and restaurants

S.7(c) Payment of tax at compounded rates by works contractor

S.7(d) Levy of tax on lottery tickets

S.7(e) Payment of tax at compounded rates

S.7(f) Deduction of tax at source in works contract

S.8 Exemption from tax

S.9 Stage of levy of taxes in respect of imported and exported goods

S.10 Burden of Proof

S.11 Assessment of tax

S.12 Procedure to be followed by the assessing authority

S.12(a) Assessment of sales shown in accounts at low prices

S.12(b) Assessment of sales in certain cases

S.13 Advance payment of tax

S.13(a) Dealer to continue payment for the year of tax as determined in the preceding year under Section 13

S.14 Fresh assessment in certain cases

S.15 Assessment of legal representatives

S.16 Assessment of escaped turnover

S.16(a) Assessment of turnover not disclosed under the compounding provisions

S.16(a)(a) Assessment of turnover not declared under Section 7-C

S.16(a)(a)(a) Assessment of draw not declared under Section 7-D

S.16(b) Power to reduce or waive penalty in certain cases

S.16(c) Assessment in cases of price variation

S.16(d) Constitution of Special Committee

S.17 Power of Government to notify exemptions and reductions of tax

S.17(a) Power of Government to notify deferred payment of tax for new industries, etc

S.18 Liability to tax of persons not observing restrictions and conditions notified under Section 17

S.19 Liability of firms

S.19(a) Liability to tax of partitioned Hindu family, dissolved firm, etc

S.19(b) Liability to tax private company on winding up

S.20 Registration of dealers

S.21 Procedure for registration

S.21(a) Issue of permit

S.22 Collection of tax by dealer

S.23 Levy of penalty in certain cases

S.24 Payment and recovery of tax

S.24(a) Transfers to defraud revenue void

S.25 Recovery of penalty or interest

S.26 Further mode of recovery

S.27 Recovery of tax where business of dealer is transferred

S.27(a) Rounding off of turnover, tax etc

S.28 Appointment of Commissioner of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes and Commercial Tax Officers

S.28(a) Power to issue clarification by Commissioner of Commercial Taxes

S.29 Special powers of Assistant Commissioner under Revenue Recovery Act

S.30 Appellate Tribunal

S.31 Appeal to the Appellate Assistant Commissioner

S.31(a) Appeal to the Appellate Deputy Commissioner

S.32 Special powers of the Deputy Commissioner

S.33 Powers of revision of Deputy Commissioner

S.34 Special power of Joint Commissioner of Commercial Taxes

S.34(a) Power to transfer appeals

S.35 Powers of revision by Joint Commissioner of Commercial Taxes

S.36 Appeal to the Appellate Tribunal

S.36(a) Tribunals under Articles 323-B of the Constitution for sales tax matters

S.37 Appeal to the Special Tribunal

S.38 Revision by Special Tribunal

S.38(a) Special powers of revision by Special Tribunal