ABSTRACT

Central Sales Tax Act, 1956 - Budget Announcements for the year 2004-05 - Change in the tax structure - Reduction - Notification - Issued.

COMMERCIAL TAXES (C1) DEPARTMENT

G.O.Ms.No.46
Dated 12-02-2004

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the 12^th February, 2004.

(BY ORDER OF THE GOVERNOR)

S. RAJARETHINAM,
SECRETARY TO GOVERNMENT

To

The 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 12.2.2004  and send 100 copies to the Government and 1000 copies to the Commissioner of Commercial Taxes, Chepauk, Chennai-5.)

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the 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 (C1) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House).

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

The Commercial Taxes (C1 ) Department, Chennai-9.

stock file / spare copies.

//Forwarded /By Order//

Section Officer

ANNEXURE

NOTIFICATION.

In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Governor of Tamil Nadu having been satisfied that it is necessary so to do in the public interest, hereby directs that the tax payable under the said Act by any dealer with Form 'C' appended to the Central Sales Tax Act (Registration and Turnover) Rules, 1957 in respect of inter-state sale of computer peripherals and spares shall be calculated at the reduced rate of two percent.

2. The Notification shall come into force on the 12th day of February 2004.

S. RAJARETHINAM,
SECRETARY TO GOVERNMENT

//True Copy//

SECTION OFFICER.