ABSTRACT

Tax – Tamil Nadu General Sales Tax Act 1959 – Value Added Tax –Levy of tax on resale of goods under section 3-C of the Tamil  Nadu  General  Sales  Tax   Act 1959 -  Extension of exemption with effect from 1.4.2001 – Notification –Issued.

COMMERCIAL TAXES( B1) DEPARTMENT

G.O.Ms.No44                                                                                                                                                   Dated:28-3-2001

 Read

1.      G.O.Ms.No.57, Commercial  Taxes  Department dated  29.3.2000.

2.      From the Principal Commissioner and Commissioner of Commercial Taxes  letter No.19799/2001,dt:15.3.2001.

  …..

ORDER;-

            The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette  dated the 28^th March, 2001.

                                                (By  Order of the  Governor)

                                                                                                SUSAN MATHEW

SECRETARY TO GOVERNMENT

To

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

Works Manager, Government Central Press, Chennai-79. ( with a request to publish the Notification in the  Tamil Nadu Government  Gazette, Extra - ordinary dated 28.3.2001  and send 100 copies to the Government and 1000 copies to the Principal Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-5.)                                                                              

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the Principal 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).

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

The Commercial Taxes (F2) Department, Chennai-9.

stock file / spare copies.

//Forwarded: by  Order//

  SECTION  OFFICER

ANNEXURE

NOTIFICATION

In exercise of the powers conferred by sub-section (3) 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 the following variation to the Commercial Taxes and Religious Endowments Department Notification No.II(1)/CTand RE/(a-9)/98, dated the 12^th January  1998 published at page 1 of Part II- Section 1 of the Tamil Nadu Government Gazette,   Extraordinary, dated  the 12^th  January 1998 as subsequently varied.

 VARIATION

In the said  Notification,  in paragraph 2, for the expression “31^st March 2001”, the expression “31^st March 2002”  shall be substituted.

   SUSAN MATHEW

SECRETARY TO GOVERNMENT

/true copy/

                                                                                    SECTION  OFFICER

EXPLANATORY NOTE

            (This does not form part of the notification but is intended to indicate its general purport).

            In  the Notification issued with G.O.Ms.No.57, CT, dt:29.3.2000, the Government extended the exemption granted from the levy of Value Added Tax under Section 3-C of the Tamil Nadu General Sales Tax Act 1959 for the period upto 31.3.2001. The Government have now decided to implement levy of tax on resale of goods as per the provisions of Section 3-C of the Tamil Nadu General Sales Tax Act  with effect from 1.4.2002. Hence, the      exemption available upto 31.3.2001 from payment of tax by dealers has to be extended from 1.4.2001 to 31.3.2002.

2. The Notification is intended to achieve the above said object.

SUSAN MATHEW

SECRETARY TO GOVERNMENT

 

 /true copy/

SECTION  OFFICER