Tamil Nadu General Sales Tax (Twelfth Amendment) Act, 2000*
| [Tamil Nadu Act No. 41 of 2000] | [5th December, 2000] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 5th December, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title.- This Act may be called the Tamil Nadu General Sales Tax (Twelfth Amendment) Act, 2000.
2. Amendment of section 12.- In section 12 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), in sub-section Act 1 of (1), in clause (a), for the second proviso, the following proviso shall be substituted, namely:-
"Provided further that subject to the provisions of sub-section (1-A), a dealer whose total turnover in a year exceeds twenty lakhs of rupees but does not exceed one crore of rupees, shall make a self-assessment for that year subject to the conditions that he gets his accounts,-
(i) in respect of the goods manufactured and sold by him, audited and certified by a Chartered Accountant or by a Cost Accountant;
(ii) in respect of other goods, audited and certified by a Chartered Accountant;
and submits to the assessing authority a copy of the audited and certified statement of accounts and such other statements, as may be prescribed, on or before the 30th day of September of the succeeding year, and such return so filed by him shall be accepted without calling for the accounts."