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ABSTRACT Tax-Tamil Nadu Value Added Tax Act, 2006 – Exemption from payment of Value Added Tax on the second and subsequent sale of LPG for domestic use by any distributor to the consumer - Notification - Issued. COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O.Ms.No.10 Read: From the Commissioner of Commercial Taxes letter No. VAT
Cell/ ********* ORDER: The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the 1st January 2007. (BY ORDER OF THE GOVERNOR) M.
DEVARAJ, To The Works Manager, Government Central Press, Chennai-79. (with a request to publish the Notifications in the Extraordinary issue of the Tamil Nadu Government Gazette dated the 1st January, 2007 and send 100 copies to the Government and 1000 copies to the Commissioner of Commercial Taxes, Chennai-5.) The Commissioner of Commercial Taxes, Chepauk, Chennai-5. The Special Commissioner and Commissioner of Revenue Administration, Chepauk, Chennai-5 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 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 Member, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Chennai-104/ Madurai and Coimbatore. Copy to:- Chief Minister’s Office, Chennai-9 The Special PA to Minister (Commercial Taxes), Chennai - 9 The Finance Department, Chennai-9 The Law Department, Chennai-9. The Health and Family Welfare Department 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), Chennai-18. (By name) The Accountant General (Audit)-I, Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600 018 The Accountant General (Audit)-II, Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600 018 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 and Registration (B2) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House). The Commercial Taxes and Registration (C/D/F/U) Department, Chennai-9. NIC, Chennai-9 (with a request to publish the G.O. in the Tamil Nadu Government website www.tn.gov.in) Stock File / Spare Copies /Forwarded by order/ Section Officer ANNEXURE. NOTIFICATION. In exercise of the powers conferred by clause (a) of sub-section (1) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable on the second and subsequent sales of Liquified Petroleum Gas for domestic use to the consumer by any distributor other than by an Oil Company as defined in Explanation III to the Second Schedule to the said Act. 2. This Notification shall come into force on the 1st day of January 2007. M.
DEVARAJ, / True copy / Section officer
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