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Section 87: Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act

Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006

Reference to "Tamil Nadu General Sales Tax Act" or “Tamil Nadu Additional Sales Tax Act” or in any Act, or in any rule, notification, proceeding, order, or other instrument made or issued under that Act, shall be construed as reference to "Tamil Nadu Value Added Tax Act".

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1. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.

1[87-A. Assessment of sales in certain cases.—Not withstanding anything contained in this Act, the assessment of a dealer under the Tamil Nadu General Sales Tax Act, 1959 ( Tamil Nadu Act I of 1959) or under the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), in respect of the assessment for the period from the 1st day of April 2006 to the 31st day of December 2006, shall be on the basis of the return filed by him, within such time and in such manner as may be prescribed and such return shall be accepted in accordance with the Rules as may be prescribed.]

Where this provision sits

ActTamil Nadu Value Added Tax Act, 2006
Section87
Marginal noteConstruction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act
JurisdictionState of Tamil Nadu
StatusIn force as published by the source

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