Tamil Nadu act 014 of 1970 : The Tamil Nadu Additional Sales Tax Act, 1970

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 Additional Sales Tax Act, 1970

Act 14 of 1970

Keyword(s):

Levy of Additional Sales Tax, Sale or Purchase of Goods, Taxable Turnover Amendments appended: 35 of 1986, 21 of 1989, 23 of 1993, 31 of 1996, 23 of 1998, 37 of 1999, 13 of 2001, 23 of 2002, 14 of 2005

1

. I

740 Additionct l Sales Tax [I970 :' T.N. ' A& 16 ' '

TAMIL NADU A& NQ. 14' OF 1970.~

THE TAMIL NADU ADDITTONAL ' SALES ' TAXs -

'ACT, 5970. veceived the assent of the Governor on the 22nd May 1970, first publ&hed in the Tamil NaGu Government Gazette Extraordinary on the 28th May 1970 (~yaishta 7,1892).; An Act to provide for the levy of additional sales tax. WHEREAS it is as idered pgoessary to lqvv an additioql tax on the sale or purchase of goods ;

BE it enacted by the Legislature of the State of Tamil Xadu in the Twenty-first Year f the Republic of * India i s follows :-

shlwt title and 1. (1) This Act may be called the TamilNadu Additional

1.1mencemedt . . sales ']Fax Act, 1970.

(2) It shall be deemed to have come into force on the f st April 1970.

t .vj of 2. l[(l) (a) The tax payable under the' Tamil N& addition4 tax General Sabs Tax Act, 1959 (Tamil Nadu Aot 1 af,1959) in t h': SO of

c nain dealer. (hereafter in this section referred to aq the said' Act), s lql l , in' the case of a dealer whose taxable turnoyer for a icai' exceeds three lakhs of rdpees, be increased by a,n; qddi-

tiowl tax calculated at the following rates, namely:-'

. . Rate of tax. ti), m+pa the taxabJe turn-

over exceeds prge lakhs o f rupees but

does not exceed five l a a s of rupees. (ii)+Where thetaxabh turn. 0.5

+ . ov~exwadsf iplak~s- . I . o f rupees but c~d ks.' ;

qot exwed . ,Seven ta khs c 1 f rupees.

2

1 ' 19JO : ."&z\lJ., .Act 141 , . Additional Sales T^ax

(iii) -Where - , t:he , -taxable 0.6 per cent of rhe taxa bl. .. .. - 4 . ,

i . . turnover . exceeds * turliovir. - , * 2 & ,.,--

. - . sevei lakhs'of rupees but does not exceed ten lakhs of rupees.

(iv) Where the taxable 0.7 per cent of. the ' turnover exceeds taxable turnover :

,ten lakhs of rupees.

Provided that where in respect of aeclared goods as defined-in clause (k) of section 2 of the said Act, the tax payable by such dealer under the said Act, t o g ther with the additional tax pays ble under this su b-section, exceeds four per a p t of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced t b such ah extent that the tax and the additional tax ,to&ther shall not exceed four per cent of the sale or purchase price of such goods.

* C L .

' (bj The' provisions of the said Act shall apply in relation to t h additional tax payable under clause (a) as they apply in relation to the tax payable under the said

Act.],

- -. -

(1) The tax payable uilder tho Tamil Nadu General Sales ?ax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this 3ection referted'to as the said Act), slisll, in the: case of a dea- i'er whose total'turnover for a year exweds ten Iakhs 6f rupees,

tj'e increased b an additional tax at the rate of five Der cent of r the tax payab e by that dealer for that year and the provisions of the 'said.Act shall apply in relation to the said additional

tax 6s t k y 'apply in relation td the tax payable under 'the said

Act :

;;Provided that where in 'respect of aeclared 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 pllrchhse piice thereof, the rate of additional ta o in redpect of such goods shall be reduced t o such an extent that the tax and the! additional tax together shall not exceed three per ;cent

af thb sale or purch~se pricc 7f rq*+ ~ o o ~ s . ' ' [Earlier in the said original sub-section (1) of section 2,for the words "five per cent", the words "ten per cent9' were sub- .fitituteds by section 2 of the Tamil Nadu Additional Sales. Tax

. (~~nendment) Act, 1974 (Tan111 Nadu . Act 24 of 1974) and in

'the proviso to the said sub-secticln (I), for the .words Yhree

p g cent", the words "four per cent" were substituted by see- tion 2 of the Tamil Natlu Additional Sales Tax and Sales Tax

(surcharge) Amendment Act, 1975 (Tamil Nadu Al;t 45 of 1975).J

3

The following Act of the Tamil Nadu Legislature rece-ived the ,

twent of the Governor on the 4th June 1956 and is hereby A .

publisl~ed for 'general information :-- .-

ACT No. 35 OF 1986,

C

' 7 Act furrhrr lo urnend rhe Tanlil Nadu Additioizal Sales T u x Act,

1970.

BE it enacted by 111e Legislature of the State of Tamil Nadu -h?e .. I Thirtyseventh Yeiir of tlre Republic of India as follows :-

1. short tide ~and comntencement.-(1) This -4ct may be called ^-

the Tamil Nadu Additiondl Sales Tax (Amendment) Act, 1986.

(2) It shall be deemed to have cornelinto f&-ce oil t h e k day of April 1986.

2. ~ ~ ~ ~ e n d m e n t of section 2, Tamil Nadu Azt 14 of 1970.-Ia

section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil' Nadu Act 14 of 1970), in sub-section (I), in clause (a),- ( a ) for the words " tluee lakh:: of rupees ", the words "ten '

lakfis a£ rupees" shall be substitntecl; 4

(b) for i!e.n~s (i) to (iv), [he lollow;ng itetns shall be substituted, '

namely :-

(j) Where lhu taxnblc lurilover 1.25 per cell1 or the tmnbla ex~eeds ten lakbs of rupees t~~rnover ,

hut does not exceed for ty

lakhs of rupees. . . ( j i ) Whetc the taxable turnover 1.5 per cent of the taxjlblo exceeds for^ lnkhs 01' fi~mover.

rupcea, - . (By order of the Governus). ' I

'& - 1

; S. VADTVELU,

Commissioner and Secretary ifi Government, Law Deporiri?ent. . . . _ -

4

Additional Sales 'Tax

(2) Notwith&alldidg aanything'~ntaind in!tl;b h d Act, no dealer rcfehod to in sub-section'(1) shall be entitled to collcct the additional 'tax'' payable under the

syid sub-saotion. ^{, L1} ; * 8 '^{? 1} E . . V ; G .

(3) Any %dealer1-w2i*o"collects the additiond t i x payable under sub-section (11, in- contraventio~of the provisions of sub-sect ion (2), shall be punishable with fine which may extend to one thousand rupees, and no Court below the rank- of a Preside~y Magistrate* or a Magis- trate of the Flrst-Clkss* shall try myasuoh offence, - * ' ? .

t t , : , . ' , - :6 - '

' r . 3. 11 " * ' * . 2 , $1- ;*

, . ,.

.- *' - - -. -- - - C

, *. According to clauses (a) and (c) of sab-section ( 3 ) . 4 ssp

tion 3 of the Code of Criminal Procedure,, 1973 (Central Act 2 of k974), any reference to a Magistrate of the first class shall be construed as a reference to a Judicial Magistrate of the first

class and any teferenca to a Presidency h.lagistrate shall bo

construed as rr reference to a Metropolitan Magistrate with

effect , on and from 1-41.1974.

t " - '. The follilwing section3 was omitted by sub-ktion (1)'of

section 3 of the ~ a m i l Nadu Sales Tax Laws (Amendment k d Repeal) Act, IS81 (Tamil Nadu Act 7 of 1981), which 'wds dmmea to havo come into force on th3 1st Novembsr 1980:-

"3. Levy of additional tax in the case of importers and ylwlescrle dealers uttder Tamil Nadu Act V I of 1939.-(1) Tb: Tax Wyable by a ~ y impor'ter or wholssals deal:r under tho' Tamif EVaju Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act. V l of 1939) (hereinafter in this section referred t o as the said Ad), &all be increased by an ,additional tax at tbe rate of five

per cent of the tax payable under the said Act and the p r e

visions of the said Act sball amly in reletion to the said ad&- tiond tax as they apply in relation to the tax pay@& under the said Act.

(2) Notwithstanding anything contained in the mid Act, no importer or wholosale dealer referred to in sub-section (I)

shall be entitlzd to collect the additional tax pc~yable underthe

said sub-section.

(3) Any importer or wholesale dealer who ~ U e c t s h e ,&(iai. tional - tax payable undcr sub-section (I), in contravention 0 f

the .provisions of sub section (2), shall be punishable with fine

which may extend to one thous d rupees and no Court &low v the rank of a Presidency Magi rate or a Magistmte of the First Class shall try any such offence.". , ..,.

. . * - - mrl ier in tbe said section 3, in subsection (11, #for the

words "+re per cent", the wrds "ten ~ B I cents9 wet8 subgttr&?d

"v ststion 2 of the Tamil Nadu Additional Sales Tax (An#ndw) Act, 1974 (Tamil Nadu Act .24 of 1974).] . . . +-r

. 1 ZA>P

, 1: - I . _ a t ' . l

5

.% , 1 [3-A. If any dealer * rlr Penalty 1t.r

col1t:cti on of * ]collectsanyamountbywa~ofadditiona~tara~d~ti~~~~ tor

or puiportiog to bt, by way of additional h x , in contraven- by dea1.r a(**]. tion of the provisions of sub-section (2) of section 2, * * 1, the assessing authority

F #concerned m y , after giving such dealer * k

* I

a reasonable opportunity of being heard, by order in 6 writing impose upon him by way of penalty, a sum not 9 e~ceeding. one and a half times such amount :

Provided that no proceedings undm this section shall be commenced after a period of five years from the

expiry d t h e year in which the amount has been collected . I ,. + ' ,

~ o G d e d furthei that nci prosecution for 'an offen&,

under sub-section (3) of section 2 $1 * r6 - . 1,. shall. b instituted in respect of the same facts on which a p6nirlty has been imposed'ukaer , ' . I this section.] c . i I . ' i

4. (1) The &vernment may make rules to &rry ou4 POW=

the.purposes of this Act. rules. *

'(2) AU rules made hnd& tgid'~ct'sha1i be published in the. F q t St. George Gazette *and, unless t^hyare expres-

kid to ' c o b into 'force on a paiticular' day, shall' come

into force on the day on which'th&'are so published.

4 3 ) Every rule made under: this Act shall, as soon ~s.possible after it is made, be placed'on the table of both

~ouses of the Legislature and if, before the expiry of the

session inkwhich it is so placed or the next session, both ~ b u s s s agree in ma king any mo'dification in any such rule or both Houses agree that the rule should not be made.

the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however,

that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

mis section was inserted by sectton 3 of the Tamil Nadu

Additional Sales Tax and Sales Tax (Stlrcharge) Amendment Act, 1975 (Tamil Nadu Act 45 of 1975).

fi The words "importer or wholesalt dealer" were omitted by C I & ~ J ~ (a) of sub-section (2) of s ~ t i c n 3 of the Tamil

Nadu Sales Tax Laws (Amendment and ~ e p e a l ) Act, 1981

(Tarn11 Nadu Act 7 of 1981), which Was deemed to have come into force on the 1st November 1980.

8. The Words "importer or . wholesale daalsr" occurring in both these places were omitted by clause (b) of su; zaption

(2) of sectiob 3, Bid, 5 4 The expression. 6;or su5-section (2) of section 3, as the. 1 case may be* was omitted by clause (c) of sub-section (2) of I;

z section 3, ikid. , 5 The expression "or sub-section (3) of section 3" was omit.

k t ed by clat so (d) of sub-section (2) cf section 3, ibid.

?

i(:

a NOW the Tamil Aradu Gmgtament G a r r e .

6

A m No. 21 OF 1989, A,, Arr ,further to anrend the Tamij Nodu Additional Sales Tax Act, 1970. BE it enacted- by the Legislative Assembly of the State of Tanid t ad; in the Fortieth Year- of the KqubIric of India as follows :-

I . (1) This Act may be called the Tamil Nadu Additicmal Sales Tax ,d (Amendment) Act, 1989.

(2) It shall bo deemed to have come into farce on the 1st April 1989.

2. In section 2 of thq Tamil Nadu Additional Sales Tax Act, 1970, in kit l 4 ~ub-~ection (I), in clause (a) , for itam (ii), the fillawing items shall be substituted, namely :-^{10, I}

" (ii) Wbers the taxable turnover exceeds 1.5 per cent of the taxable forty lakhs of! rupees but does not . turnover.

exceed m e crore cR rupees.

(iii) .Where the taxable turnover exceeds 2 cent of the taxable

\ \ '

one crore o$ rupees. turnover. " . '

(By order of the Governor.) .

7 P. JEYASXNGK PETER,

Secretary to Government, Luw Department. ',

i I

I

7

general information :-

<

ACT NO.. 23 OF 1993. ^I

;Qn Act further to amend the Tamit Nadu Additional Sales f i x d c t , 19741.

BE it enacted by the Legigative Assembly of the State of Tamil Nadu in tht;

Fmaty-fourth Year the Republic of India as follows :-

1. (1) This Act may be called the Tamil Nadu Additional Sales TLX gnolt title

(Amcndmcnt) Act, 1993. and 1

r commencement,

i (2) It shall be deemed to have come into force on tlie 1st day of April

F -. &."- $933. F 2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub- Amendment of -

W N a d ~ a 6 T: scction (I), in clause (a), for1 items (i) to (v), the following items shall be nodoS2. - .

l4 " 3 : substituted, namely :- C 1970 ~ i - , ; .

" Rate of tax.

'(i) Where the taxable turnover exceeds ten lakhd of 1 .5 per cent of the

rupees but does not exceed one crore of taxable turnover:

C rupeeq . *.

Prorjded that no! additional tax shall be payable under this item for the first ten lakhs of rupees of tlhe taxable turnova\

I

re 2 per cent of the taxable tcrnovcr. taxable turnover exceeds five crores 2.25. per cent of the ut does not exceed ten crora taxable turnover.

. . , I

es 2 . 5 per cent of the taxable turnover.

3 per cent of the tasable turnover. (By order of the Govern(.,1..)

. 5

:\I. CO IRA MAN,

Si.cretary to ernment, Lnza D~porfnccnt. c

I

8

i TAMIL NADU GO'aRNh4 ENT GAZETTE EXTORDINARY 4- -z--- - -- -. 157 - . -- - -- - i'h: !allowing Act ci tlla Tamil NaCu Lesislative Assambly ~ a c e i v a ~ the sssont at the Governor o? the 8th sep ember 1996 snc! is hereby putlis!ie~ for general information :-

ACT ho. 31 OF 1996.

1 .4,i ,lr t flirther to amend the Tamil Nadu Additional Sales Tax Act, 1970,

pr-. ; I . :'(1 b;, ~ h c Lcgislativc Assembly of the State of Tamil Nadu in the

Y t:;~ -^rllYear of the Republic of India a; follows :-

1 8 7 1 i s Act nlay be called the Tamil Nadu Additional Sales Tax (Amend- Short title and

IVC .it! Act, 1996. commencement, ( 2 , Szction 2 sh(ql1 be deem~~d to have come into force on the first day of Ati;,~:t 1996 m d section 3 shall coine into force on such date as the State Govm-

1 - 31$t, ii:.~y, by notification, appoint. il Nadu Act 2. i - scct io~~ 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (hereinafter Amendment r 1970. rc5~11.cJ ti) '1s the principal Act), in sub-section (I),- section 2.

(i) in clause (a), for the word "deale:", 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 clausl: (a) and before the proviso therzto, the following shall be inserted, namely :-

-'(The tax payable ~r ider the said Act, sllall in the case of a dealer includitlg the principal selling or buying goods in this State through agents other than a ca,u~i trader or ageai of a non-resident dea!er or a local branch or a firm or con~p~unp situated outside the State whose taxable turnover for , year exceeds one hundred crores of rupees, be il~creaszd by an additional tax calculated at the following rates, namely :-

Rate of tax.

(i) Where the taxable turnover exceeds one hundred 2.5 per cent of the taxable crores o f rupees but does not exceed three hundred turnover. crores oC rupeea.

(ii) Where the taxable turnover exceeds three hundred 3 per cent of the taxable crores of nlpees. turnover.

- .. - -* -

Ex-plmzntion .-'Taxable ~urn;ver'-for the purpose of this clause in respect of a principal selling or buying goods in this State through agents shall be the aggr* gate r~uctble turnover of all his agents relating to the sale or purchase of the goods or sue11 principal within the stat^.".^I

rtion of 3. Xter section 3-A of the principal Act, the following section shall be inserted, section 3-3. ilnmsly :-

'- 3-B, Levy and collection ofpe~zalty.-All the provisions relating to offences ,u1J 17511 ~ l ~ i , " ; ?f the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1\59), , ,s ~ . t f i ; ~ it1 this section rcferred to as the said Act, shall, with necessary n~oil it; 2;l;ion s. ~ p p l y in relat~on to the assessment, re-assessment, collection and t112 enforcement of payment of any additional tax required to be collected und.1 t:? .^lct,r'r In rclat~on to . ,ny process conne,.tetl with sucll assessment, re-

r 1 , (, l ~ , ' ~ # ! ~ / , , , , l , t ( I f f/a/11,~,/,! , , i ! I , , ~ ~ ~ t ~ ~ / f l ~ / l ~ # ~ l 147 l / l l ~ ~ l

I , c , ' , *,,,,<,,, j/$,,t , , < ' < ,' ', , ., ',/, , , / , i ,

r, K vn1n:t

SWIUGITY f o f;ovurr1~110111, l a w J>urwtmerit.

9

*" , i::.,. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5'7

islative Assembly received the assent of the by published for general information:-

ACT No. 23 OF 1998. An Act further to amend the Tamil Nadu Additional Sales Tax Act, 1970. BE it enacted by the Legislativc Assenibly of the State of Tamil Nadu in the Forty-ninth Year of the Republic of India as follows:-

I.(]) This Act may be called the Tamil Nadu Additional Sales Tax (Amendment) Act, Short title and

1998. commencement.

(2) It shall be deemed to have come into force on the 1st day of April 1998.

2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section (I), Amendmentof 'of 1970. for clause (aa), the following clause shall be substituted, namely:- section 2.

"(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 ca.sual trader or agent of a non-resident dealer or a local branch of a firm or company situated outside the State whose taxable turnover for a year exceeds twenty-five crores of rupees, be increased by an additional tax, calculated at the following rates, namely:-

Rate of tax.

(i) Where the taxable turnover exceeds 1.5 per cent of the taxable turn- twenty five crores of rupees but does over.

not exceed fifty crores of rupees.

(ii) Where the taxable turnover exceeds fifty 2 per cent of the taxable turnover. crores of rupees but does not cxceed

one hundred crores of rupees.

,

(iii) Where the taxable turnover exceeds 2.5 per cent of the taxable turn- one hundred crores of rupees but does over.

not exceed three hundred crores of

rupees.

(iv) Where the taxable turnover exceeds 3 per cent of the taxable turnover. three hundred crores of rupees.

&planation.-'Taxable turnover' for the purpose of this clause in respcct of a principal selling or buying goods in this State through agents shall bc the ~ggtegote taxable over of all his agents relating to the sale or purchase of the goods of such principal

(By order of the Governor)

A.K. RAJAN,

Sccretury to Government, Law Department.

10

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 193

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor 011 the 18th June 1999 and is hereby published for general illformation:-

ACT No. 37 OF 1999. A17 Acl jirrther lo n ~ ~ i c n d the 'l'otrlil Nadu ,4dd fiorlal ,Sakes 'lhx Act, f 970.

Y

BE it enacted by tlie Legislative Assembly of the State of Tamil Nadu in the Fiftieth Year of the Republic of India as follows:-

1. (1) This Act may be called the Tan~il Nadu Additional Sales Tax (Amendment) Short title and

Act, 1999. conmlencc- nlerrt.

(2) Sub-clausc (c) of clausc (2) of sectioli 2 shall be deemed to have come into forcc on the 1st day of April 1997.

2. In scction 2 cf ~,hc Tamil Nadu Additional Sales Tax Act, 1070. in sub-scction^{i\~~ac~~tl~~~rnt}

14 o f 1970. (I),- ser t io~~ 2. I (1) clause (a) sliall be omitted;

fb (2) in clause @a),-

(a) for the expression conlmencing with the words "The tax payable under the said Acl" and ending with the words "outside the State", thc following espression shall be substituted, namely:-

"'l'hc (;IS p;~y;lblc I I I I ~ C ~ II1c Ti~ttlil N ; I ~ I I Gcrlcr;ll S;llcs 'Ti~u Act. 1051) ("Farnil Nadu Act I of 1959) (I~crcallcr i n rllis sccliori rcfcrrcd to ;IS l l~c s i ~ i d Acl), sl~;~ll,

in the casc of a dcalcr including thc principal selling or buying goods tl~rough agcnls";

(b) the Explanation shall be re-numbered as Expfonatron 1 and in Explanation

1 as so re-numbered. the expression "in this State" shall be omitted;

(c) after Explanation I, the following Explanation shall be inserted, namely:-

"Expfanatiorr 11.-Notwithstanding anything contained in the said Act, for the purpose of this clause, "turnover" in respect of sugarcane zsc.luding sugarcane setts shall be arrived at by multiplying the total melric tonties of suk arcane escluding sugarcane setts purchased during the year, by the mininluni price fixed under clause 3 and the additional price determined under c la~~se 5-A of the Sugarcane (Control) Order, 1966 and such turnover shall bc included in the total turnover of tlie dealer and the tasable turnover shall be arrived at accordingly for the purposc of this clausc.";

(d) in clausc (b), for the expression "under ciause (a)", tlie expression "under clause (aa)" shall be si~bstituted.

(By order of 111c (;overrror)

11

TAMIL. NADU GOVERNMENT GAZETTE EXTRAORDINARY

--

67

-

'111~ following Act of the Tamil Nadu Legislalive Assembly received the assent of thc

Governor on rhe 2 I s t September200 1 and is hereby published for general information:- ^'

ACT No. 13 OF 2001.

,Ill .,I ct j i r ~ . ~ ' r r ' r . I,> un1e1'4 T.rr~ril Nndr 4ddirionnl Sales Toa Act. 1970.

BF. il cnacred t y the Lcgislativc Assembly orthe State ofTamil Nadu in the Fifty-second j'rar o r rl~e Republic of India as follows:-

1 , ( 1 ) This Acr may t e called the Tamil Nadu Addilional Sales Tax (Amendment) Short 1i11e and Acl. 2001. commcnce-

mcn I .

( 2 ) 11 shal1 corne into force on such date as ;he Slate Government may, by 1101 illcation, appoint.

Tamil Nadu A C I 2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section Amendment o f

(l) , inclause(aa),- section 2.

( I ) for the expression "for a year exceeds twenty-five crores of rupees". the

expression "for a ycar exceeds ten crores of rupees" shall be substituted;

(2) for item ( i ) , the following items shalI be substituted, namely:-

" (i) Where the taxable turnover exceeds ten I'per cent crows of rupees but does not exceed of [he taxable twenty-five crores of rupees. turnover. ( i - n ) Where the taxabIe turnover exceeds 1.5 per cent twenty-five, crores of rupees but of the taxable does not exceed fifty crores of rupees. turnover.". (By order of the Governor)

M. BAULIAH,

Secretary ro Government, Law Deparrmenr.

12

- ----

YNMENT GAZETTE EXTRAORDINARY -- The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 25th May 2002 and is hereby published for general information:-

I

J

ACT No. 23 o f 2002. An Act further to aniend the Tartiil Nadu Additional Sules Tax Act, 1970.

BE it enacted by the 1,egislative Assembly of the State of Tamil Nadu in the Fifty-third Year of the Republic of India as follows :-- I

1 . (I) This Act may be called the Tamil Nadu Additional Sales Tax (Amendment) short title and

Act, 2002. conipence- ment.

(2) It shall come into force on such date as the State Oovernment may, by notitication, appoint.

Padu Act 2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section ( I ) Amendment of f1970, in clause (aa), after the Explanation 11, the following Exp1anatior.s shall be inserted, namely:-

"Explanation 111.- 'Taxable turnover' for the purpose of this clause in respect of a , dealer liable to pay tax under section 3-G of the said Act shall be the total turnover.

Explanation IV.- 'Taxable turnover' for the purpose of this clause does not include the turnover of resale taxable urlder section 3-H of the said Act.

Explanation V.-. 'Taxable turnover' for the purpose of this clause in respect of a dealer liable to pay tax under section 7-C of the said Act for the financial years commencing on the 1st day of April 1993, shall be t!le total value referred to in the said section.".

I (By order of the Governor)

A. KRISHNANKUTTY NAIR,

Sccre f a? lo C;overnn~eriI, L ~ I I I J Deparrtnent.

13

The f o l l o ~ i ~ ~ g Act of the T-imil Nadu Legislative Assenibly received the assent of the Governor on the 12th October 2005 and is hereby publisl~~tl for general information:--

I .ACT NO. 14 OF 2005.

An Act firrtl~er to arncvrrf tile Tarnil Nndu Arlrlitiotiol Snlt>s TRY Act, 1970.

R E it enacted by the Legislalive Assenlbly cf the State of 'Tamil Nadu in the Fifty-sixth Year of the Republic of India as follows :--

I. ( I ) This Act may be called the Tamil Nadu Additional Sales Tax (~rnendment) Act, 2005.

(2) Section 2 shall be deemed to have come into force on tlie I st day of April 1970.

2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970 (hereinafter referred to as the principal Act), in sub-section (I),--

(1) after clause (act), the following clause shall be inserted, namely:-

"(uaa) On any amount of additional tax or penalty ~lnposed by the assessir g authnlity remaining unpaid under this Act, the dealer referred to in clause (an) shall pz y interest as specified in sub-section (3) of section 24 of the said Act., in addition to such amount of additional tax or penalty due.".

(2) for clause (b), the following clause shall be substituted, namely:-

"(b)The provisions of the said Act shall apply in relation to the additional tax payable under clause (au) and the interest payable under clause (ciaa) as they apply in

relation to the tax and interest payable under the said Act.".

3. Notwithstanding anything contained in the prirlcipal Act or in any judgment, decree or order of any court, tribunal or other authority, any interest paid or payable fur delayed payment of additonal tax or penalty which is in conformity with the provisions of the principal Act as amended by section 2 of this Act for the period com:ncing on the

14