DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS). The contents of this document have been obtained from sources PRS 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. PRS or any persons connected with it do not accept any liability arising from the use of this document. PRS 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. The Tamil Nadu General Sales Tax (Special Provisions) Act, 1964
Act 37 of 1964
Keyword(s):
Dressed Hides and Skins, Tax
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General Sales Tax (Special 38 Provisions)
YTAMIL NADU] ACT No. 37 OF 19642. ;[TAMIL NADU GENERAL SALES TAX b (SPEC IAL PRO ISIONS) ACT, 1964.
id cceived the assent of the GdGernor on the 21st Noveniber 1964, Jirst published in the Fort St. George Gxzette ort the 25th November 1964 (Agrahayana 4, 1886).]
Act to make certain specialprovisions in respect of tax on sale of dressed hides and skins in certain casrs.
it enacted by the Legislature of the 3[Stai r of Tamil adu] in th: Fifteenth Year of the ' Republic of India as
be called the l[Tamil Nadu] General Short title
ons) Act, 1964. and come mencement.
:emed to have come into fbrcc on the ing anything contained in th: Special pro- cs Tax Act, 1939 (Madras Act IX visions in respect of tax referred to as the saic! Act), or in the sale of cr (hereinafter referred to as the said dresyef, hides
of dressed lzidcs and. skins (which and skins in
x under thc said Act as rc? w hides certain cases.
dcr the said Act shall be levicd from State is the first seller in such hides
an$ skins not exempt from taxation u n d ~ r sub-section (3)
of section 3 of the said Act-
(i) for the period commencing on t lie 1 st April 1955
and ending on the 31st March 1957, at thc rate of one and
nine-sixteenth per cent, and
(ii) for the period commencing on the 1st fipril
1957 and ending on the 3 1st Idarch 1959, at the rate of two the amount for wldch such hides and skins were last
purchased in the untanned condition.
8xplana tion I.-The harden of proving that a tra nsao
tion is not liable to taxation under this sub-section shall be
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1 These words were substituted for the word " Madras " by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of ~ W S ( econd Amendment) bjects and Reasons, see Fbrt st. George
Gazette Extraordinary, dated the 21st .October 1964, Part IV- Section 3, pages 405-406.
a This expression was substituted for the expression " State of Madras " by the Tamil Nadu Adaptation of Laws order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969,
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82 - General Snlcs Tax ( ~ p e c i a t [I964 : T*N, Act 37
Pro visions )
Expfu~tution 11.--For the remova 1 of doubts, it is hereby declared ihat in respect of sales to which sub-section (1) applies, nothing in rule 16 (2) of tltc Madras General Sales Tim (Turnover nnd Asszssinent) Rtrlcs, 1939, shall apply or shall be dcomed evcr to have applied.
(2) The provisions of the said Act and the said sulcs
shall b.: dccn~td to bo in fore: subject 1.0 the provisiors of sub-ssciion (1) during the periods mentioned in sub-section
(1) and, not wi ilistantiing any provision regarding limit a- tion in ths said Act and. the said rulcs, the authority or officcr concerned sirs11 reassess and recover the tax on sale
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~ !' ! of dressed hid :s and skins during the periods mentioned in
i # a . S ' sub-section ( 1 ) as if this+ Act: had been in force at the relevant l i m ~ . I ! I , i
(3) (a) Every dealer in dressed bides and skins. who
has been assesscd-
' t I
* ::, , .<;. [ .!.
(i) under rule 16 (2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, or '< '
. " r ' t I f .
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(ii) under the Madras General Sales Tax (Special Provisions) Act, 1963 (Madras Aci 11 cf 1963), - I
sh:rll, within a period of ninety days fro in the 5th September 1964, submit a return relating to his turmver to the authority or officer concerncti for reasscssmellt under the provisions of this Act:
Providcd that the aut hcjrit y or officer ccIilcerned may
allow furth-r time: not excced;ng thi:-~y days for sub-
mitting snoh return if it or he is satisfit d that the dealer had sufficient cause for not submiitjng ihe return thin
thc said period.
(b) If no rcturn is submit tc d by the dealer under
clause (a) before 1112 d;:ie spccificd in that clacse, or if the
geturn subn~irterl by hint appear3 lo the nutl~ority or officer
~once r~~ .cd to be incorrt ct or incomplete, such authority or
officcr shat 1 rea ;se ss the dealer uilder the provisions of h t to thr best uf its or his ju gmcni : P
Provid~d that before taking action under this clause,
the dealer s ! I1 be given a rc.;soiiable opportu~ity of prov- ing the correctness and complzteness of any return sub
mitted by him.
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- - - . ':* T.N. Act 571 General Safes Tax (Spec iat Pro visio~zr)
The provisicns of the said Act and t h ~ said rulcs ly to a return requircd to be sutmittec! under to the reassessment msdz under clause (b), as a r;turn required to b;#ubmitttd ind dm sub- ction 9, or to thc assessment niadc unde:
f section 9, of the said Act. The amount of tax on salc of dressed hides and ing ths p:riods mentioned in sub-scction (1) already ted from any dealer slzall be in deposit with the rnment and shall be adjusted towards ht: te x ciue from
n such sale as a result of reassessment in accordance
the provisions of this Act and if the tax on such
(i) is in exccss of the amaunt of tax on stich salc
sscd hides and skins already collcctd fwrn such
r, such excess sha 11 be recovered frc m hiin ; or
(ii) is less than the amount of tax on s~ich sale of hides and skins already collected from such dealer,
rence shall be rzfunded to him.
5 ) Except as otkerwise providrd in this Act, notking
Act slznll bs deemed to rcvive the said Act 01% the saki ' 3. Madras General Sales Tax (Specirl Provisions)
1963 (Madras Act 11 of 1963) and thc Msilrli 3 Genera I ax (Special Provisions) Amendment Ordinancr , (Madras Ordinance 1 of 1964) are hereby repealed.
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