ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 – Exemption from levy of sales tax, purchase tax, surcharge, resale tax and additional sales tax payable under the Tamil Nadu General Sales Tax Act, 1959 on the sale of any goods for use in the execution of turn-key projects by main/sub-contractors to Thiruvalargal Nokia India Private Limited, Chennai, an unit located in Special Economic Zone - Notification - Issued.

COMMERCIAL TAXES (B2) DEPARTMENT

G.O.Ms.No. 101                                                                             Dated: 27.9.2005

Read:

1. Industries Department letter No.10237MIB1/2005-2 dated 22.6.2005

2. From the Commissioner of Commercial Taxes Letter No. AC.III/26565/2005 dated 22.7.2005

The Notifications annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette dated the 27^th September, 2005.

(BY ORDER OF THE GOVERNOR)

To

The Commissioner of Commercial Taxes, Chepauk, Chennai-5.

Tvl.Nokia India Private Limited, Commercial Place, Eivassion Complex,

National Highway, Mahipalpur, New Delhi-110 037

The Works Manager, Government Central Press, Chennai-79.

(with a request to publish the Notification in the Tamil Nadu Government Extraordinary dated 27^th September 2005 and send 100 copies to the Government and 1000 copies to the Commissioner of commercial Taxes, Chennai-5.)

The Chief Minister’s Office, Chennai-9.

All Joint Commissioners / All Deputy Commissioners of Commercial

Taxes Department (Through the Commissioner of Commercial Taxes, Chennai-5.)

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal,Chennai-104.

The Second Member, Main Bench, Tamil Nadu Sales Tax Appellate Tribunal, High Court Buildings, Chennai-104.

The Additional Judicial Member, Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench) Chennai-104/ Madurai and Coimbatore.

The Finance Department, Chennai-9

The Law Department, Chennai-9

The Industries Department, Chennai-9

The Information and Tourism Department, Chennai-9.

The Legislative Assembly Secretariat, Chennai-9.

The Registrar, High Court, Chennai-104.

The Accountant General,(Accounts and Entitlements)Chennai-18

The Accountant General,(Accounts and Entitlements), 18(Byname)

The Accountant General (Audit-I), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-18

The Accountant General (Audit-II), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-18

The Comptroller and Auditor-General of India, New Delhi-110 001.

The Secretary to Government of India, Ministry of Finance,

Department of Revenue, New Delhi-110 001.

The Director General of Supplies and Disposals, New Delhi-110 001.

The Commercial Taxes (B2) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House).

Commercial Taxes (O.P) Department, Chennai-9.

SF/SCs.

/ Forwarded: By order /

SECTION OFFICER.

In exercise of the powers conferred by sub-section (1) of
section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) read with clause (b) of sub-section (1) of section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), the Governor of Tamil Nadu hereby makes an exemption in respect of the sales tax, purchase tax, surcharge, resale tax and additional sales tax payable by any dealer on the sale of any goods for use in the execution of turn-key projects by main/sub-contractors registered under the Tamil Nadu General Sales Tax Act, 1959 who have entered into agreement either directly or indirectly with Thiruvalargal Nokia India Private Limited, Chennai, an unit located in Special Economic Zone in Tamil Nadu notified by the Government of India, subject to the condition that the dealer obtains and furnishes to the assessing authority, a declaration by the main/sub-contractors duly certified by the Thiruvalargal Nokia India Private Limited once in a year in the form appended to this Notification:

Provided that if the main contractor/sub-contractor after purchasing the goods in respect of which they had furnished any declaration, fails to make use of the goods so purchased for the purpose specified in the declaration but disposes of such goods in any other manner, shall pay the tax at the rate on which tax is payable on turnover relating to purchase of such goods.

2. The notification shall come into force on the 27^th September, 2005.

/ True copy /

SECTION OFFICER.

APPENDIX.

DECLARATION.

Name and address of the purchaser

Registration Number under Tamil Nadu General Sales Tax Act

To

.......................................................

......................................................

(Name and address of the seller)

(i) Declared that the goods for which the particulars specified below have been purchased by us and utilised/ intended to be utilised in the execution of turn-key projects entered into with Thiruvalargal Nokia India Private Limited, Chennai, an unit located in Special Economic Zone, Tamil Nadu, notified by the Government of India.

(ii) Declared that I am a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 in the office of the Commercial Tax Officer/ Deputy Commercial Tax officer ..............Assessment circle and filing monthly returns in Form-A1 including the turnover involved in the said contract bearing
No. .................. dated .............

The above statements are true to the best of my knowledge and belief and nothing has been concealed therefrom. The goods purchased have been actually utilised in the execution of turn-key project relating to Thiruvalargal Nokia India Private Limited, Chennai.

Certified that the goods mentioned above are intended for execution of works contract as per our order No. .........dated .............given in favour of ......................(here enter name and status of the dealer).

/ True copy /

SECTION OFFICER.

(This does not form part of the Notification, but it is intended to indicate its General purport)

In G.O.Ms.No.58, Industries Department, dated.29.4.2005 among other things, the Government have approved the proposal of M/s.Nokia for establishing a manufacturing plant in Sriperumbudur and announced that the project is proposed to be located in a Special Economic Zone the tax on inputs will automatically be exempted.

2. On 17.8.05, the Government of India have notified the area of the special Economic zone at Sriperumbudur comprising the survey numbers and size of each survey specified.

3. Based on the above, in G.O.Ms.No.101, Commercial Taxes (B2) Department, dated.27.9.05, Government have issued exemption notification under sub section (1) of Section 17 of the Tamil Nadu General Sales Tax Act, 1959 in respect of the the sales tax, purchase tax, surcharge, resale tax and additional sales tax payable by any dealer on the sale of any goods for use in the execution of turn-key projects by main/sub-contractors registered under the Tamil Nadu General Sales Tax Act, 1959 who have entered into agreement either directly or indirectly with Thiruvalargal Nokia India Private Limited, Chennai, an unit located in  Special Economic Zone in Tamil Nadu notified by the Government of India, subject to the condition that the dealer obtains and furnishes to the assessing authority, a declaration by the main/sub-contractors duly certified by the Thiruvalargal Nokia India Private Limited once in a year in the form appended to the Notification.

4. The notification is intended to achieve the above object.