Keyword(s):
Branded, Business, Capital Goods, Casual Trader, Dealer, Declared Goods,
Exempted Goods, Input, Input Tax, Manufacture, Output Tax, Place of
Business, Registered Dealer, Reversal of Tax Credit, Sale, Tax Invoice, Taxable
Goods, Taxable Turnover, Total Turnover
The following Act of the Tamil Nadu Legislative Assembly rec
assent of the Governor on the 14th December 2006 and is hereby published
information:-
I
ACT No. 32 OF 2006
An Act to consolidate and amend the law relating to the levy of tax on the sale or
purchase of goods in the State of Tamil Nadu.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the
Fifty-seventh Year of the Republic of India as follows:-
- (1) This Act may be called the Tamil Nadu Value Added Tax Act, 2006. Short t~tleand
Commence- .
rnent
(2) It extends to the whole of the State of Tamil Nadu.
(3) It shall come into force on such date as the Government may, by notification,
appoint.
Defin~tions
FI
B
P
i - In this Act, unless the context otherwise requires,-
(1) “Administrative Assistant Commissioner” means any person appointed to be
an Administrative Assistant Commissioner of Commercial Taxes under section 48;
(2) “Appellate Assistant Commissioner” means any person appointed to be an
Appellate Assistant Commissioner of Commercial Taxes under section 48;
(3) “Appellate Deputy Commissioner” means any person appointed to be an
Appellate Deputy Commissioner of Commercial Taxes under section 48;
(4) “Appellate Tribunal” means the Tribunal constituted under section 50;
(5) “Assessing authority” rfleans any person authorised by the Government or by
the Commissioner to make any assessment under this Act;
(6) “Assistant Commercial Tax Officer” means any person appo~ntedby the
Commissioner by name or by vrrtue of his office, to exercise the powers of an
Assistant Commercial Tax Officer;
(7) “Assistant Commissioner (Assessment)” means any person appointed to
be an Assistant Commissioner of Commercial Taxes (Assessment) under section 48,
(8) “Assistant Commissioner (Enforcement)” means any person appointed to
be an Assistant Cornmissloner of Commerc~alTaxes (Enforcement) under sectron 48;
t*. (9) “branded” means any goods sold under a name or a trade mark registered
or pending registration or pending registration of transfer under the Trade and Merchandise
Marks Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47 of
(10) “business” includes-
, (i) any trade or commerce or manufacture or any adventure or concern In
‘the nature of trade, commerce or manufacture, whether or not such trade,
manufacture, adventure or concern IS carried on w~tha motrve to make gain
whether or not any profit accrues from such trade, commerce, manufacture, adventure or
concern, and
(i~) any transaction in connection wrth, or ~ncldentalor ancillary to, such
trade, commerce, manufacture, adventure or concern(I I) “capital goods” means,-
(a) plant, machinery, equipment, apparatlls, tools, appliances or electrical
installation for producing, mak~ng,extracting or processing of any goods or for extracting
or for bringing about any change in any substance for the manufacture of final products: .
(b) pollution control, quality control, laboratory and cold storage equipments;
(d) moulds, dies, jigs and fixtures;
(e) refractors and refractory materials;
( storage tanks; and
(g) tubes, pipes and fittings thereof
. . used in the State for the purpose of manufacture, processing, packing or storing of goods
in the course of business excluding civil structures and such goods as may be notified
by the Government.:
(12) “casual trader” means a person who has, .whether as principal, agent or
in any other capacity, occasional transactions of a business nature involving the buying,
selling, supply or distributi~nof goods in the State, whether for cash, or for deferred
payment, or for commission, remuneration, or other valuable consideration, and who
does not reside or has no fixed place of business within the State;
DISCLAIMER: This document is being furnished to you for your information by Blinkvisa. The contents of this document have been obtained from sources Blinkvisa believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. Blinkvisa or any persons connected with it do not accept any liability arising from the use of this document. Blinkvisa or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document.
