Entry of goods into a Local Area, General Sales Tax Act, Goods Vehicle,
Importer, Local Area, Value of the Scheduled Goods
Thc following Actof theT
An Act loprovide for the levy of fax on the entry ofgoods infolocal areasfor
consumption, use or saIe rlrerein.
WHEREASit is necessary to augment the revenue of the State to compe8sate the
expenditure to provide trading facilities including Iaying and rnainlenance,ofroads and
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provision of markels and welfare measures;
. . —
ANDWHEREAS it is considered necessary to levy acd collect taxes on the goods .
BEit enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-second
Year of the Republic of India as follows:-
- (1) This Act may be called the Tamil Nadu Tax on Entry of Goods into Local Short title,
‘ extent end
Areas Act, 2001.
(2) It extends to the whole of the State ofTamil Nadu.
- In lhis Act, unlessthe context otherwise requires,-
(o) “appellate authority” meansan appelIate authority appointed under section
(b) “asscssing authority” means-
(i) in the case of an importer, who is a dealer, the authority as specified under
thc General Sales Tax Act;
(ii) in the case ofan importer, other than a dealer, the ofGcer in-charge of the
check-post, lhrough which the scheduled goods arc brought into the State or the
Corrmcrcial Tax Officer having jurisdiction over thc arca. in which such importer
(c)”entry ofgoods intoa local area” with all its grnmmalicalvariations and cognate
expressions, means entry ofscheduledgoods into a local area from anyplace outside the
State for consumption, use or sale therein;
(4″General SalesTaxAct” meansthe Tamil Nadu General SalesTaxAct, 1959;
(e) “goods vehiclc” means’any motor vehicle constructed or adapted for the I
carriage ofgoods, or any other motor vehicIe not so constructed oradapted when used for
the carriage ofgoods soleIy or in addilion to passengers;
V) “Government”means the State Government;
(g)”importer” means a person who brings or caltses to be brought anyscheduled
goods whc~hcron his own account ar on account of a pritlcipal or any other pcrsan,
into a local arca, from any place outside the State for consumption, usc or sale therein or
who owns thc. scl~etluledgoods at the time of entry inlo the local area;
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