(1) The Tamil Nadu General Sales Tax Act, 1959 ( Tamil Nadu Act I of 1959) and the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) (hereafter in this section referred to “the said Act or 1970 Act”) are hereby repealed:
Provided that such repeal shall not affect the previous operation of the said Act or 1970 Act, as the case may be, or any right, privilege, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment made, any notification, notice or order issued, any rule or regulation framed or forms prescribed and any certificate, licence or permit granted in exercise of any power conferred by or under the said Act or 1970 Act, as the case may be, shall be valid and always as deemed to have been valid, during the period the said Act or 1970 Act, as the case may be was in force notwithstanding the repeal of the said Act or 1970 Act as the case may be.
(2) A registered dealer, who would have continued to be so under the said Act or 1970 Act, as the case may be, had this Act not come into force, shall be a registered dealer till a fresh certificate of registration is granted to him under this Act.
(3) Notwithstanding the repeal of the said Act or 1970 Act, as the case may be, --
(a) any action or proceedings already initiated under the said Act or 1970 Act, as the case may be shall validly be continued under the provisions of the said Act or 1970 Act, as the case may be which relates to the period prior to the coming into force of this Act;
(b) any person liable to pay any tax, fee, penalty, interest or other amount under the said Act or 1970 Act, as the case may be for any period before coming into force of this Act, shall be levied, assessed and collected under the provisions of this Act, as if this Act were in force during the said period;
(c) any fee paid for registration or renewal of such registration under the said Act, shall be deemed to have been paid for the registration under this Act;
(d) any person appointed by the Government as the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer under section 28 of the said Act and continuing in office as such immediately before the commencement of this Act, shall, on and from the date of commencement of this Act, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer;
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1. This Section was added from 18th June 2008 by Section 4 of the Amendment Act (No.49 of)
2008.
(e) the Chairman or any members of the Appellate Tribunal appointed under section 30 of the said Act and continuing in office as such immediately before the commencement of this Act, shall, on and from the date of commencement of this Act, be deemed to have been appointed as the Chairman and members of the Appellate Tribunal under this Act and shall continue in office as such till he ceases to be such Chairman or member;
(f) the officers of the enforcement wing who had jurisdiction and powers under the said Act or 1970 Act, as the case may be, immediately before the commencement of this Act, shall on and from the commencement of this Act, be deemed to have been continued, and shall have jurisdiction and powers, under this Act;
(g) any accounts, registers or documents of any dealer retained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, shall on the day immediately before the commencement of this Act, continued to be retained in accordance with provisions of this Act;
(h) any goods including goods detained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, and not released before the commencement of this Act, shall continue to remain detained until such goods are released in accordance with the provisions of this Act;
(i) all rules, regulations, notifications, clarifications or orders made or issued under any of the provisions of the said Act or 1970 Act, as the case may be, and continuing in force on the date immediately before the commencement of this Act, shall continue in force on or after such date in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder until they are repealed or amended.
(4) All arrears of tax, interest, penalty, fee or other amount due under the said Act or 1970 Act, as the case may be, on the date of commencement of this Act, whether assessed or levied before such commencement, or assessed or levied after such commencement, may be recovered as if such tax, penalty, interest, fee or other amount is assessed or levied under the provisions of this Act and all methods of recovery including levy of penalty, interest or prosecution provided under this Act, shall apply to such arrears, as if such amounts are assessed, levied and demanded under this Act.
(5) Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any authority under the said Act or 1970 Act, as the case may be, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act, as if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred.
(6) (a) Every registered dealer shall be entitled to claim input tax credit for the sales tax paid under the said Act on the goods held in stock excluding capital goods, on the date of commencement of this Act, subject to the conditions and in the manner as may be prescribed :
Provided that such goods should have been purchased not more than one year prior to the date of commencement of this Act and are eligible for input tax credit.
(b) The registered dealer, who claims input tax credit on stock, shall furnish to the assessing authority, stock inventory with the details of purchases within 1[fifty nine] days from the date of commencement of this Act.
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1. The words ‘fifty nine’ were substituted for the word ‘thirty’ by Section 8 of Amendment Act (21 of ) 2007, effective from 1st January 2007.
APPENDIX NOTIFICATION - I In exercise of the powers conferred by sub-section (2) of section 1 of the Tamil Nadu Value Added Tax (Second Amendment) Act, 2015 (Tamil Nadu Act 13 of 2015), the Governor of Tamil Nadu hereby appoints the 29th day of January 2016 as the date on which the said Act shall come into force.
NOTIFICATION – II In exercise of the powers conferred by sub-section (1) of section 79-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby notifies that the provisions contained in the Information Technology Act, 2000 (Central Act 21 of 2000) and the rules made and directions given under the said Act, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates, shall apply to the procedures relating to application for registration, filing of monthly or annual returns with prescribed enclosures, application for refund of excess tax paid or input tax credit at the excess or related to export of goods outside the country, assessment, reassessment, revision or rectification of assessment, notice of demand or refund due as per such assessment, reassessment or revision or rectification, input tax credit claim, availment or reversal, appeal or revision petitions, payment, forfeiture and recovery of tax and other levies or fees and all other procedures laid down under the said Tamil Nadu Act 32 of 2006 and the rules made thereunder.
2. The Notification shall come into force on the 29th day of January 2016.
NOTIFICATION – III Under section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby notifies the following goods for the purposes of the said section:-
(a) Refrigerators, air-conditioners, air-coolers and water – coolers;
(b)Alcoholic Liquors of all kinds for human consumption falling under the Second Schedule to the Act.
(c) All kinds of non-ferrous scraps;
(d)All types of plastic granules, plastic raw materials including master batches, scraps and all kinds of plastic products;
(e) Tobacco products falling under the Second Schedule to the Act;
(f) Cement, including white cement and their substitutes and concrete mixture;
(g) Granite blocks, ceramic tiles, and marbles of all kinds;
(h) Electrical goods of all kinds;
(i) Iron and Steel as specified in clause (iv)of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel sheets, iron and steel products;
(j) Cellular Telephone (Mobile Phone) including smart phones and its accessories;
(k) Oil seeds as specified in clause (vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
(l) Raw Rubber of all grades and qualities;
(m) Sanitary equipments and fittings of every description;
(n) Timber, plywood and wood based products;
(o) Vegetables oils including refined vegetable oils; and
(p) Cotton and Readymade garments.
2. The Notification shall come into force on the 29th day of January 2016.
NOTIFICATION - IV In exercise of the powers conferred by sub-sections (1) and (2) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No. II(1)/CTR/58(h-14)/2006 published at pages 8 and 9 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary dated the 30th December, 2006, the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by any dealer on the sale of goods made by such dealer to a registered dealer for the purpose of setting up, operation and maintenance of a unit located in a Special Economic Zone in the State of Tamil Nadu as notified by the Government of India, or for development, operation and maintenance of a Special Economic Zone by the developer of the Special Economic Zone, if such registered dealer is authorized to establish such units or such other establishments within the Special Economic Zone or to develop, operate and maintain such Special Economic Zone by the Authority specified by the Government of India, subject to the following conditions, namely:-
(a) the dealer obtains and furnishes a Certificate in the format appended below; and
(b)the goods purchased are used only for the aforesaid purposes.
APPENDIX CERTIFICATE Name and address of the purchasing dealer with Taxpayer Identification Number and Central Sales Tax Number Name and address of the selling dealer with Taxpayer Identification Number and Central Sales Tax Number
(i) Certified that the goods listed below were purchased by us for the purpose of setting up or development, operation, and maintenance of Special Economic Zone, ……………of our unit located in Special Economic Zone, ……………….
(ii) Certified that we are authorized to set up or develop, operate, and maintain Special Economic Zone ……………… by the Authority specified by the Government of India.
(iii) For this purpose, the goods listed below were purchased during the year ……….. from
01.04.20……. to 31.03.20………..
Serial Number
(1) Invoice Number and Date
(2) Description of goods
(3) Quantity of goods
(4) Value of goods (Rs.)
(5) Total Signature Name Status Place Date Seal of the firm or Unit
2. The Notification shall come into force on the 29th day of January 2016.