ABSTRACT

Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 –Amendment to Tamil Nadu Tax on Entry of Goods into Local Areas Rules, 2001 and amendment to Notification - Issued

Commercial Taxes and Registration(C2) Department

G.O.Ms.No 6
Dated: 1-1-2007

Read:

From the Special Commissioner and Commissioner of Commercial Taxes, D.O. Letter No. Drafting Cell-I/21213/2003, dated 18.10.2006.

* * * * *

ORDER:

The Notifications annexed to this order will be published in the extraordinary issue of the Tamil Nadu Government Gazette dated 1st day of January 2007.

(BY ORDER OF THE GOVERNOR)

(M. DEVARAJ)
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, Extra-ordinary dated 1-1-2007 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 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:-

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, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600 018 .

The Accountant General (Audit)-II, Tamil Nadu, Lekha Pariksha   Bhavan, 361, Anna Salai, Chennai-18.

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 Senior P.A. to Minister (Commercial Taxes), 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 (C2) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House). 

SF/SC.

ANNEXURE.

NOTIFICATION-I

In exercise of the powers conferred by sub-section (1) of section 14 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Governor of Tamil Nadu hereby makes the following amendments to the Tamil Nadu Tax on Entry of Goods into Local Areas Rules, 2001.

AMENDMENTS.

In the said Rules,-

(1) in rule 2,-

(a)   in sub-rule (1), after clause (g), the following clause shall be                                    added, namely:-"(h) “Value Added Tax Rules” means the

Tamil Nadu Value Added Tax Rules, 2007";

(b)  in sub-rule (2), for the expression  “the Tamil Nadu General Sales Tax Rules, 1959", the following expression shall be substituted, namely:-

" the Tamil Nadu General Sales Tax Rules, 1959 or the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) or the Tamil Nadu Value Added Tax Rules, 2007, as the case may be";

 

(2) in rule 3, in sub-rule (4), for the expression "General Sales Tax Rules",  the expression "General Sales Tax Rules or Value Added Tax Rules, as the case may be" shall be substituted;

(3) in rule 6, in sub-rule (1), for the expression "General Sales Tax Rules",  the expression "General Sales Tax Rules or Value Added Tax Rules, as the case may be" shall be substituted; 

(4) in Form I, in Serial  No. (3), for the expression "TNGST", the expression                  " TNGST / TNVAT" shall be substituted.

NOTIFICATION-II.

In exercise of the powers conferred by sub-section (1) of section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001) and in supersession of the earlier notifications issued under sub-section (1) of the section 3 of the said Act, fixing the rate of tax for scheduled goods, the Governor of Tamil Nadu, hereby fixes the rates of taxes specified in column (3) of the Table below for the scheduled goods specified in the corresponding entries in column (2) thereof:-

THE TABLE

Serial No.

The scheduled goods

Rate of Tax
(per cent)

(1)

Refrigerators 

12.5

(2)

Air conditioners 

12.5

(3)

(i)  High speed diesel oil

(ii) Light diesel oil 

23.43

25

(4)

Furnace oil 

12.5

(5)

Low Sulphur Heavy Stock (LSHS) 

12.5

(6)

Aluminium 

12.5

(7)

Asbestos cement sheets 

12.5

(8)

Atta, Maida, Sooji, Rava and Wheat flour

4

(9)

Bitumen

4

(10)

Ceramic sanitary wares and sanitary fittings of every description

12.5

(11)

 

Parts and accessories including compressors of window and non-ducted split air conditioners and domestic refrigerators 

12.5

 

(12)

HDPE granules and PVC resins 

4

(13)

HDPE/PP Woven fabrics 

4

(14)

Steel rods and steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes)

4

(15)

(i) Lubricating oil; (ii) Grease; and (iii)Lube base oil

 

12.5

(16)

(i)Marble and Marble tiles;

(ii)Granite  blocks and slabs; and

(iii) Ceramic tiles, glazed floor, roofing and wall tiles 

12.5

(17)

Petrol with or without additives 

30

(18)

Newsprint 

4

(19)

Paper and paper boards excluding coated paper, tissue paper, MICR, electrical grade paper, glassine paper file boards, coated boards, duplex boards, straw boards, kraft paper, cellophane paper, poster paper and surface sized maplitho paper

4

 

 

 

(20)

(i)Potassium Chlorate;

(ii) Linear Alkyl  Benzene (LAB);

(iii) Soda Ash; (iv)Caustic soda and  (v) Chlorine 

4

(21)

PVC pipes, tubes  and fittings 

4

(22)

Tobacco and tobacco products including cigarettes, cigarillos, cigar, cheroots, mixtures of tobacco for pipes, cut tobacco, hookah tobacco snuff of tobacco and chewing tobacco excluding beedies 

4

(23)

HDPE and PP Woven sacks 

4

(24)

Low Density Polyethylene and Polypropylene in all forms including granules, tapes and wastes 

4

(25)

Washing machines 

12.5

(26)

Ethanol that is anhydrous ethyl alcohol 

12.5

 

//Forwarded//by order

(M. DEVARAJ)
SECRETARY TO GOVERNMENT