ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 – Budget Announcement for the year 2006-07 - Exemption / Reduction of tax - Notifications - Issued.

COMMERCIAL TAXES AND REGISTRATION (B2) DEPARTMENT

G.O. Ms. No.71
Dated: 22.07.2006.

Read:

ORDER:

The Notifications annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette dated the 22^nd July, 2006.

(By Order of the Governor)

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 22^nd July,2006 and

send 100 copies to the Government and 1000 copies to the

Commissioner of Commercial Taxes, Chennai-5.)

The Special Commissioner and Commissioner of Commercial Taxes, 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:-

The Special PA to Minister (Commercial Taxes), Chennai - 9

The Special PA to Minister (Finance), Chennai - 9

The Finance Department, Chennai-9

The Law Department, Chennai-9.

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, 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 (O.P) Department, Chennai-9.

Stock File / Spare Copies

ANNEXURE.

NOTIFICATION-I

In exercise of the powers conferred by sub-section (1) 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 an exemption in respect of tax payable under the said Act on the sale of the following pulses and grams including broken, splits, husk and dust thereof by any dealer whose turnover in respect of the goods in each item does not exceed rupees three hundred crores in a year.

(i) Gram or gulab gram

(ii) Tur or arhar

(iii) Moong or green gram

(iv) Masur or lentil

(v) Urad or black gram

(vi) Moth

(vii) Lekh or Khesari

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-II.

In exercise of the powers conferred by sub-section (1) 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 an exemption in respect of tax payable under the said Act on the sale of coconut oil, gingelly oil, groundnut oil, sunflower oil, cotton seed oil, rice-bran oil and all refined oils including refined palm oil, refined cotton seed oil and refined rice bran oil by any dealer whose total turnover on the sale of all these goods does not exceed rupees three hundred crores per year.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-III.

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 Department Notification No. II(2)/CT/30(a-2)/2003 published at page 1 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary dated 29^th May 2003.

VARIATION

In the said Notification, for the expression "four per cent", the expression "one per cent" shall be substituted.

2. The above variation shall come into force on the 22^nd July 2006.

NOTIFICATION-IV

In exercise of the powers conferred by sub-section (1) 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 a reduction in the rate of tax payable on the rate of tea mentioned in sub-item (v) of item 9 of Part C of the First Schedule to the said Act at the auction centres at Coimbatore and Coonoor to 4 percent.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-V.

In exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (Central Act No.74 of 1956) and in supersession of Notification II(i)/CT/30(a-3)/2003 published at page 2 of Part II – Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated 29^th May 2003, the Governor of Tamil Nadu having satisfied that it is necessary so to do in the public interest hereby makes a reduction in the rate of tax payable under the said Act on the inter-state sale of tea at the auction centre "Teaserve" at Coonoor to one percent subject to production of Form C or D.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-VI.

In exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (Central Act No.74 of 1956) the Governor of Tamil Nadu having satisfied that it is necessary so to do in the public interest hereby makes a reduction in the rate of tax payable under the said Act on the inter-state sale of tea at the auction centres at Coimbatore and Coonoor to 2 percent subject to production of Form C or D.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-VII.

In exercise of the powers conferred by sub-section (1) of Section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), read with clause (b) of sub-section (1) of Section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), the Governor of Tamil Nadu hereby makes an exemption in respect of the additional sales tax payable under the said Tamil Nadu Act 14 of 1970 on the taxable turnover relating to rate of Tea made at the auction centres at Coimbatore and Coonoor including the auction centre "Teaserve" at Coonoor.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-VIII.

In exercise of the powers conferred by sub-section (1) 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 an exemption in respect of the surcharge payable under Section 3-I of the said Act on the tax payable on the sale of Tea made at the auction centres at Coonoor and Coimbatore including the auction centre "Teaserve" at Coonoor.

2. This notification shall come into force on the 22^nd July 2006.

NOTIFICATION-IX.

In exercise of the powers conferred by sub-section (1) of Section 59 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following amendments to the First, Second and the Third Schedules to the said Act.

2. The amendments hereby made shall come into force on the 22^nd July, 2006.

AMENDMENTS

(i) sub-item(iii) of item 1 and the entries relating thereto shall be omitted;

"(ii) Licensed software, including IT software but excluding licensed software, with complete Tamil version."

"55 Licensed software with complete Tamil version

56 Hank yarn

57 Gum Benzoin (Sambirani)"

NOTIFICATION-X

In exercise of the powers conferred by sub-section (1) 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 an exemption in respect of tax payable by any dealer under the said Act on Fly Ash purchased by brick manufacturers.

2. This notification shall come into force on the 22^nd July 2006.

M. DEVARAJ,

SECRETARY TO GOVERNMENT.