ABSTRACT

Central Sales Tax Act, 1956 – Amendment to Central Sales Tax (Tamil Nadu) Rules, 1957 – Notification – Issued.

Commercial Taxes and Registration(C1) Department

G.O.Ms.No 8
Dated: 1-1-2007

Read:

From the Commissioner of Commercial Taxes, Letter No. Drafting Cell-I/ 66003/ 2006, dated 7.12.2006.

* * * * *

ORDER:

The Notification 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 (C1) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House).

 SF/SC.

 

ANNEXURE.

NOTIFICATION.

In exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Act 74 of 1956), the Governor of Tamil Nadu hereby makes the following amendments to the Central Sales Tax (Tamil Nadu) Rules, 1957

2. The amendments hereby made shall come into force on the 1st day of January 2007.

AMENDMENTS.

In the said Rules,-

(1)  in rule 2,-

(a) in clause (f), for the expression “Tamil Nadu General   Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)”, the expression “Tamil  Nadu          General        Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) or the Tamil Nadu Value  Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) as the case may be;” shall be substituted;

(b) in clause (h), for the expression “Tamil Nadu General Sales Tax Rules, 1959, as amended”, the expression “Tamil Nadu General Sales Tax Act, 1959    or the Tamil Nadu Value Added Tax Act, 2006 as the case may be;” shall be substituted;

(c) in clause (i), for the expression “Tamil Nadu General Sales Tax Rules, 1959 as amended”, the expression “Tamil Nadu General Sales Tax Act, 1959    or the Tamil Nadu Value Added Tax Act, 2006 as the case may be” shall be substituted;

(d) in clause (j) for the expression “under section 28 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)”, the expression “under section 28 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil     Nadu Act 1 of 1959) or under section 48 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) as the case may be;” shall be substituted;

(e) in clause (k), for the expression “under section 28 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)”, the expression “under section 28 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) or under section 48 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) as the case may be” shall be substituted;

(2)    in rule 4-B in sub-rule (4), in clause (c), for the expression “under section 52 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)”, the expression “under section 52 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) or under section 78 of the Tamil Nadu Value Added Tax Act, 2006 as the case may be” shall be substituted;

(3)   in rule 5,-

(a) in sub-rule (1), for the expression “Tamil Nadu General Sales Tax Act, 1959 and the Rules made thereunder” the expression “Tamil Nadu General      Sales Tax Act, 1959 and the Rules made thereunder or the Tamil Nadu Value     Added Tax  Act, 2006 and the Rules made thereunder, as the case may be” shall be substituted;

(b) in sub-rule (3), for the expression “Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)”, the expression “Tamil Nadu General Sales          Tax Act, 1959(Tamil Nadu Act 1 of 1959) or the  Tamil Nadu Value Added  Tax Act, 2006 (Tamil Nadu Act 32 of 2006) as the case may be” shall be substituted.

(c) after sub-rule (3), the following sub-rule shall be inserted, namely: -

“(3-A) Where any input tax credit is due to a dealer under section 19 of the Tamil Nadu Valued Added Tax Act, 2006 (Tamil Nadu Act     32 of 2006) in accordance with any return required to be furnished by a registered dealer under section 21 of the said Act, such dealer shall adjust the tax credit towards any tax payable by him in accordance with any return required to be furnished by him under sub rule (2). “

(4)    in Form 1,-

(a) for the expression “TNGST Registration No.”, the expression   “TNGST Registration No./TIN” shall be substituted;

(b) for Appendices I and II, the following Appendices shall be substituted,  namely:-     

“GOODS WISE BREAK UP OF TURNOVER ON ACCOUNT OF SALE TAXABLE UNDER THE ACT

APPENDIX  I – DECLARED GOODS

Sl. No.

Name of the commodity

Commodity Code Number

Rate of tax

Taxable turnover

Tax due

Tax collected

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

 

 

 

 

 

 

 

 

 

 

 

APPENDIX II – OTHER GOODS

 

 

 

 

 

 

 

 

 

 

 

                                                          TOTAL

 

 

 

 

  1. Tax payable as per return in Form  1

  2. (a) Adjustment of Advance tax / Refund

(b) Entry tax, if any paid

 (c) Input Tax Credit available in Form I of the Tamil Nadu VAT Rules, 2007.

  Total

  1. Balance to be paid or Excess carried forward to next month

 

  1. Payment Details

 

 

Rs.

Rs.

 

Rs.

Rs.

Rs.

 

Rs.

 

Sl. No.

Amount (Rs.)

Crossed cheque / Crossed DD/ Crossed Banker’s Cheque No.

Date

Bank

Bank Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

(in words) Rupees

 

 

 

 

  1. I/We declare that the best of my / our knowledge and belief, the information furnished in the above statement is true and complete.

 

  1. I/We declare that I/We am/are authorized by proprietor / deed of partnership / resolution of the Board of directors of the company to sign the return.

 

 

 

 

Place :

 

Date :

Note: 

  1. The turnover details required in the above appendices should be furnished commodity wise

  1. Commodity code in column No. 3 need not be filled in by the dealer

 

 

 

Signature:

 

Name :

 

 

Status and Relationship to the dealer

                                                                                                                                    “

//forwarded//by order//

(M. DEVARAJ)
SECRETARY TO GOVERNMENT