ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 – Budget Announcements for the year 2003-2004 – Changes in tax structures –  Certain Exemption/ Reduction of tax  - Notifications - Issued.


COMMERCIAL TAXES (B2) DEPARTMENT

G.O.Ms.No.26
Dated:   21.3.2003

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette,  dated the  21st March, 2003.

(By Order of the Governor)

SHAKTIKANTA DAS
SECRETARY TO GOVERNMENT

To

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

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

(with a request to publish the Notification in the  Tamil Nadu Government  Gazette,  Extraordinary dated 21.3.2003 and send 200 copies to the Government and 1000  copies to  the Special Commissioner and Commissioner of commercial Taxes,  Chennai-5.)

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes

Department (Through the Special Commissioner and Commissioner of Commercial Taxes,   Chenna-5.)

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

The Chairman, Tamil Nadu Taxation Special Tribunal. Singaravelar Maligai, Collectorate, Chennai-1

The Chief Minister’s Office, Chennai-9.

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

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

 

Copy to:-

 

The Registrar, High Court, Chennai-104.

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

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

The Accountant General (Audit)-I, Periyar Buildings, 474, Anna Salai, Nandanam, Chennai-600 035 (By name)

The Accountant General (Audit)-II, Tamil Nadu, 44, Greams Road, Chennai-6

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 Secretary to Government, Law Department,Chennai-9.

The Legislative Assembly, Secretariat, Chennai-9.

The Finance Department, Chennai-9

The Information and Tourism Department, Chennai-9.

The Law Department, Chennai-9

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.

ANNEXURE.

NOTIFICATION-I.

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),  and in supersession of Commercial Taxes Department notification
No.II (1)/CT/74(d)/2002, dated 24th December, 2002 published in Part II- Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated  the 24th December, 2002,   the Governor of Tamil Nadu hereby makes a reduction in the rate of tax to four percent in respect of the tax payable by any dealer under sub-section (2) of section 3 of the said Act on the sale of cellular telephones.

(2).    The Notification shall come into force at once.

NOTIFICATION-II.

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), the Governor of Tamil Nadu hereby makes an exemption in respect of the surcharge  payable by any dealer under section 3-I of the said Act on the tax payable on the sale of Aviation Gasoline, Aviation turbine fuel including jet fuel, Petrol, High Speed Diesel and  Light Diesel Oil specified in the Eleventh Schedule.

(2) The Notification shall come into force at once.

NOTIFICATION-III.

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 additional sales tax payable by any dealer under the said Act on the sale or purchase of Aviation gasoline, Aviation turbine fuel including jet fuel and  Light Diesel Oil.

(2) The Notification shall  come into force at once.

SAKTHIKANTA DAS,
SECRETARY TO GOVERNMENT.

// True copy //

SECTION OFFICER.