TAMIL NADU VALUE ADDED TAX ACT 2006

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S.1 Short title and commencement

S.2 Definitions

S.3 Levy of taxes

S.4 Levy of tax on right to use any goods

S.5 Levy of tax on transfer of goods involved in works Contract

S.6 Payment of tax at Compounded rates by works Contractor

S.6(a) Payment of tax at compounded rate by brick manufacturers

S.7 Levy of tax on food and drinks

S.8 Payment of tax

S.9 Levy of tax on bullion and Jewellery

S.10 Tax on goods purchased by dealers registered under Central Act 74 of 1956

S.11 Levy of tax on sugarcane

S.12 Levy of purchase tax

S.13 Deduction of tax at source in works contract

S.14 Reversal of tax credit

S.15 Exempted sale

S.16 Stage of levy of taxes in respect of imported and exported goods

S.17 Burden of proof

S.18 Zero-rating

S.19 Input tax credit

S.20 Assessment of tax

S.21 Filling of returns

S.22 Procedure to be followed by assessing authority

S.23 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

S.24 Assessment of sales shown in accounts at low prices

S.25 Procedure to be followed in assessment of certain cases

S.26 Assessment of legal representatives

S.27 Assessment of escaped turnover and wrong availment of input tax credit

S.28 Assessment of turnover not disclosed under compounding provisions

S.29 Assessment in cases of price variation

S.30 Power of Government to notify exemption or reduction of tax

S.31 Power of Government to notify remission

S.32 Power of Government to notify deferred payment of tax

S.33 Remission of tax deemed to be deferred payment of tax

S.34 Liability of tax of persons not observing restrictions and conditions notified under section 30 or 31

S.35 Liability of firms

S.36 Liability to tax of partitioned Hindu family, dissolved firm, etc

S.37 Liability to tax private company on winding up

S.38 Registration of dealers

S.39 Procedure for registration

S.40 Collection of tax

S.41 Forfeiture of

S.42 Payment and recovery of tax, penalty, etc

S.43 Transfers to defraud revenue void

S.44 Recovery of penalty or interest

S.45 Further mode of recovery

S.46 Recovery of tax where business of dealer is transferred

S.47 Rounding off of turnover, tax, etc.

S.48 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.49 Special powers of Assistant Commissioner under Revenue Recovery Act

S.50 Constitution of Appellate Tribunal

S.51 Appeal to Appellate Assistant Commissioner

S.52 Appeal to Appellate Deputy Commissioner

S.53 Special powers of Deputy Commissioner

S.54 Powers of revision of Deputy Commissioner

S.55 Special powers of Joint Commissioner

S.56 Power to transfer appeals

S.57 Powers of revision by Joint Commissioner

S.58 Appeal to Appellate Tribunal

S.59 Appeal to High Court

S.60 Revision by High Court

S.61 Petitions and appeals to High Court to be heard by a Bench of not less than two Judges

S.62 Amendment of order of assessment etc.

S.63 Production of accounts

S.64 Maintenance of upto date, true and correct accounts and records by dealers

S.65 Powers to order production of accounts and powers of entry, inspection, etc.

S.66 Powers to inspect goods delivered to a carrier or a bailee

S.67 Establishment of check post or barrier and inspection of goods while in transit

S.68 Possession and submission of certain records by owners, etc. of boats

S.69 Possession and submission of certain records by owners, etc. of goods vehicle

S.70 Issue of transit pass

S.71 Offences and penalties

S.72 Composition of offences

S.73 Cognizance of offences

S.74 Assessment, etc. not to be questioned in prosecution

S.75 Bar of certain proceedings

S.76 Limitation for certain suits and Prosecitions

S.77 Bar of suits and proceedings to set aside or modify assessments except as provided in this Act

S.78 Appearance before any authority in proceedings

S.79 Publication of information in respect of the assessees