Tamil Nadu Value Added Tax Act, 2006
State Act of Tamil Nadu ยท Act 32 of 200671 provisions4 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 32 of 2006 |
| Year | 2006 |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
| Provisions published | 71 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title and commencement
- Section 2 **In Section 2 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the principal Act),- Definitions
- Section 3 Levy of Taxes on sales of goods1 citing judgment
- Section 5 Levy of tax on transfer of goods involved in works contract
- Section 6 Payment of tax at compounded rate by works contractor
- Section 12 Levy of purchase tax
- Section 13 deduction of tax at source in works contract
- Section 14 Reversal of tax credit
- Section 15 Exempted sale
- Section 17 Burden of proof
- Section 18 Zero-rating
- Section 19 Input tax credit2 citing judgments
- Section 20 Assessment of tax
- Section 21 Filing of returns
- Section 22 Deemed Assessment and ] procedure to be followed by the assessing authority
- Section 23 Procedure when Assessee claims identical question of law is pending before the High Court or Super Court
- Section 24 Assessment of sales shown in accounts at low prices
- Section 25 Procedure to be followed in assessment of certain cases
- Section 26 Assessment of legal representatives
- Section 28 Assessment of turnover not disclosed under compounding provisions
- Section 29 Assessment in cases of price variation
- Section 30 Power of Government to notify exemption or reduction of tax
- Section 31 Power of Government to notify remission
- Section 32 Power of Government to notify deferred payment of tax
- Section 33 Remission of tax deemed to be deferred payment of tax
- Section 34 Liability of tax of persons and observing restrictions and conditions notified under Section 30 or Section 31
- Section 35 Liability of Firms
- Section 36 Liability to tax of partitioned Hindu family, dissolved Firm, etc.
- Section 37 Liability to tax private Company on winding up
- Section 38 Registration of Dealers
- Section 39 Procedure for registration
- Section 41 Forfeiture of tax collected.
- Section 42 Payment and recovery of tax, penalty, etc
- Section 43 Transfers to defraud revenue void
- Section 44 Recovery of penalty or intrest
- Section 45 Further mode of recovery
- Section 46 Recovery of tax where business of a dealer is transferred
- Section 47 Rounding off of turnover, tax, etc
- Section 50 Constitution of Appellate Tribunal
- Section 52 Appeal to Appellate 1[Joint] Commissioner
- Section 53 Special powers of 1[Joint] Commissioner
- Section 54 Powers of revision of 1[Joint] Commissioner
- Section 55 Special powers of 1[Additional] Commissioner
- Section 58 Appeal to Appellate Tribunal1 citing judgment
- Section 59 Appeal to the High Court
- Section 61 Petitions and appeals to the High Court to be heard by a Bench of not less than two judges
- Section 62 Amendment of order of assessment etc
- Section 63 Production of accounts
- Section 64 (1) Every person registered under this Act, every dealer liable 1[63-A. Accounts to be audited in certain cases
- Section 66 Powers to inspect goods delivered to a carrier or bailee
- Section 67 Establishment of check post or barrier and inspection of goods while in transit
- Section 68 Possession and submission of certain records by owners, etc., of boats
- Section 69 Possession and submission of certain records by owners, etc., of goods vehicle
- Section 70 Issue of transit pass
- Section 71 Offences and penalties
- Section 72 Composition of offences
- Section 73 Cognizance of offences
- Section 74 Assessment, etc. not to be questioned in prosecution
- Section 76 Limitations for certain suits and prosecutions
- Section 77 Bar of suits and proceedings to set aside or modify assessment except as provided in this Act
- Section 78 Appearance before any authority in proceedings
- Section 79 Publication of information in respect of the Assessees
- Section 80 Power to make Rules
- Section 81 Power to summon witnesses and production of documents
- Section 82 Power to get information
- Section 83 Power to remove difficulties
- Section 84 Power to rectify any error apparent on the face of the record
- Section 85 Prohibition of disclosure of particulars produced before tax authorities
- Section 86 Power to amend Schedules
- Section 87 Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act
- Section 88 Repeal and savings
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