ABSTRACT

Tax-Tamil Nadu Value Added Tax Act, 2006 – Exemption from payment of  Value Added Tax  on the medicinal herbs and country drugs including roots in fresh or dried form - Notification - Issued.

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT

 G.O.Ms.No. 5
 Dated: 1.1.2007

Read:

From the Commissioner of Commercial Taxes letter No.VAT Cell/41809/2005, dated 25.12.2006

*********

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the 1^st  January  2007. 

(M. DEVARAJ)
SECRETARY TO GOVERNMENT

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 1^st  January, 2007 and send 100 copies to the Government and 1000  copies to  the  Commissioner of Commercial  Taxes,  Chennai-5.)

The Tamil Nadu Country Drugs Merchants’ Association, “Dhanvantri Bhavan”, 59/2, Govindappa Naicken Street, 1^st Floor, Chennai-1

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

ANNEXURE.

NOTIFICATION.

In exercise of the powers conferred by 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 by any dealer under the said Act on the sale of the following medicinal herbs and country drugs including roots in fresh or dried form:-

Pipercubebalinn, Kaempeearia-galang, Tribulus-Terrestrusliun, Wood-fordia-Fruiticosa Kura, Aconitum-Hterrophyllumwall, Quercus Infectoria Oliv, Magnolia-Fuscata Andr, Somolocis Racemosa Roxb, Indigofera-Tinctoria Linn, Boerhaavia Diffusa Linn, Nellikai, Thippilli, Cassia Flower, Galangal roots, Big Galangal roots, Karbogarisi, Hemidusmus, Calamus root, Gymnena Sylvestra, Sarja Rasam(Damarbatu), Bondu nut, Black cumin, Athimaturam (Clyzorrizha or Liquorice roots), Nellap Panai Kizangu, Andrographic Paniculat, Mulaippal Vidhai, Andropogan Muricatus, Osxilium Savivum, Satavari, Bishop Weed, Dill seeds, Withania Somnifetra, Benjamine, Pomogranite shell, Vilvapazham, Vlampazham, Siruthekku, Pippra Moolam, Patakam, Stramonium seeds, Saraswathi leaves, Thulasi leaves, Stone flower, Vempadapattai (Hibiscus, Kasthuri turmeric and kasini keerai powders),  Senna leaves, pods and cassia and vinca rosea (Nithya Kalyani) leaves and roots.

2. This notification shall come into force on the 1^st day of January 2007.

(M. DEVARAJ)
SECRETARY TO GOVERNMENT