Tamil Nadu Additional Sales Tax Act, 1970*
| [Tamil Nadu Act No. 14 of 1970]* | [28th May, 1970] |
An Act to provide for the levy of additional sales tax
Whereas it is considered necessary to levy an additional tax on the sale or purchase of goods;
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 22nd May, 1970, first published in the Tamil Nadu Government Gazette Extraordinary on the 28th May, 1970 (Jyaishia 7, 1892)
* For Statement of Objects and Reasons, see Fort St. George Gazette Extraordinary, dated the 4th April, 1970, Part IV-Section 3, pages 68-69.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Additional Sales Tax Act, 1970.
(2) It shall be deemed to have come into force on the 1st April, 1970.
2. Levy of additional tax in the case of certain dealer.- 1[(1)(a) The tax payable under the Tamil Nadu General Safes Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereafter in this section referred to as, the said Act), shall, in the case of a dealer whose taxable turnover for, a year exceeds three lakhs of rupees, be increased by an, additional tax calculated at the following rates, namely:-
Rate of tax
| (i) Where the taxable turnover exceeds three lakhs of rupees but does not exceed five lakhs of rupees. | 0.4 Per cent of the taxable turnover. |
| (ii) Where the taxable turnover exceeds five lakhs of rupees but does not exceed, seven lakhs of rupees. | 0.5 per cent of the taxable turnover. |
| (iii) Where the taxable turnover exceeds seven lakhs of rupees but does not exceed ten lakhs of rupees. | 0.6 per cent of the taxable turnover. |
| (iv) Where the taxable turnover exceeds ten lakhs of rupees. | 0.7 per cent of the taxable turnover: |
Provided that where in respect of declared goods as defined in clause (h) of section 2 of the said Act, the tax payable by such dealer under the said Act, together with the additional tax payable under this sub-section, exceeds four per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such an extent that the tax and the additional tax together shall not exceed four per cent of the sale or purchase price of such goods.
(b) The provisions of the said Act shall apply in relation to the additional tax payable under clause (a) as they apply in relation to the tax payable under the said Act.
1 This sub-section was, substituted for the following original sub-section (1) as subsequently amended by section 2 of the Tamil Nadu Additional Sales Tax (Amendment) Act, 1976 (President's Act 2 of 1976), which came into force on the 1st April, 1976:-
"(1) The tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this section referred to as the said Act), shall, in the case of a dealer whose total turnover for a year exceeds ten lakhs of rupees, be increased by an additional tax at the rate of five per cent of the tax payable by that dealer for that year and the provisions of the said Act shall apply in relation to the said additional tax as they apply in relation to the tax payable under the said Act:
Provided that where in respect of declared goods as defined in clause (h) of section 2 of the said Act, the tax payable by such dealer under the said Act together with the additional tax payable under this sub-section, exceeds three per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such an extent that the tax and the additional tax together shall not exceed three per cent of the sale or purchase price of such goods."
Earlier in the said original sub-section (1) of section 2, for the words "five per cent", the words "ten per cent" were substituted by section 2 of the Tamil Nadu Additional Sales Tax (Amendment) Act, 1974 (Tamil Nadu Act 24 of 1974) and in the proviso to the said sub-section (1), for the words "three per cent", the words "four per cent" were substituted by section 2 of the Tamil Nadu Additional Sales Tax and Sales Tax (Surcharge) Amendment Act, 1975 (Tamil Nadu Act 45 of 1975).