Tamil Nadu Additional Sales Tax (Amendment) Act, 1996*
| [Tamil Nadu Act No. 31 of 1996] | [8th September, 1996] |
An Act further to amend the Tamil Nadu Additional Sales Tax Act, 1970
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the ??? Year of the Republic of India as follows:-
* Received the assent of the Governor on the 8th September, 1996 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Additional Sales Tax (Amendment) Act, 1996.
(2) Section 2 shall be deemed to have come into force on the first day of August, 1996 and section 3 shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 2.- In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act of 1970) (hereinafter referred to as the principal Act), in sub-section (1),-
(i) in clause (a), for the word "dealer", the words "causal trader or agent of a non-resident dealer or a local branch of a firm or company situate outside the State" shall be substituted;
(ii) after clause (a) and before the proviso thereto, the following shall be inserted, namely:-
"(aa) The tax payable under the said Act, shall in the case of a dealer including the principal selling or buying goods in this State through agents other than a casual trader or agent of a non-resident dealer or a local branch or a firm or company situated outside the State whose taxable turnover for a year exceeds one hundred crores of rupees, be increased by an additional tax calculated at the following rates, namely:-
| Rate of tax. | |
| (i) Where the taxable turnover exceeds one hundred crores of rupees but does not exceed three hundred crores of rupees. | 2.5 per cent of the taxable turnover. |
| (ii) Where the taxable turnover exceeds three hundred crores of rupees. | 3 per cent of the taxable turnover. |
Explanation.-‘Taxable Turnover’ for the purpose of this clause in respect of a principal selling or buying goods in this State through agents shall be the aggregate taxable turnover of all his agents relating to the sale or purchase of the goods of such principal within the State.".
3. Insertion of new section 3-B.- After section 3-A of the principal Act, the following section shall be inserted, namely:-
"3-B. Levy and collection of penalty.-All the provisions relating to offences and penalties of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), hereafter in this section referred to as the said Act, shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any additional tax required to be collected under this Act or in relation to any process connected with such assessment, ???
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