Tamilnadu VAT ACT 2006

Tamilnadu VAT ACT 2006

SECTION-1 Short title and commencement
SECTION-2 Definitions
SECTION-3 Levy of Taxes on sales of goods
SECTION-4 Levy of Tax on right to use any goods
SECTION-5 Levy of tax on transfer of goods involved in works contract
SECTION-6 Payment of tax at compounded rate by works contractor
SECTION-6-A Payment of tax at compounded rate by brick manufacturers
SECTION-7 Levy of taxes on food and drinks
SECTION-8 Payment of tax at compounded rate by hotels, restaurants, sweet-stalls and bakeries
SECTION-9 Levy of tax on bullion and jewellery
SECTION-10 Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956)
SECTION-11 Levy of tax on sugar-cane
SECTION-12 Levy of purchase tax
SECTION-13 Deduction of tax at source in works contract
SECTION-13-A Tax deductor identification number
SECTION-14 Reversal of tax credit
SECTION-15 Exempted sale
SECTION-16 Stage of levy of taxes in respect of imported and exported goods
SECTION-17 Burden of proof
SECTION-18 Zero-rating
SECTION-19 Input tax credit
SECTION-20 Assessment of tax
SECTION-21 Filing of returns
SECTION-22 [Deemed Assessment and] procedure to be followed by the assessing authority
SECTION-23 Procedure when Assessee claims identical question of law is pending before the High Court or Supreme Court
SECTION-24 Assessment of sales shown in accounts at low prices
SECTION-25 Procedure to be followed in assessment of certain cases
SECTION-26 Assessment of legal representatives
SECTION-27 Assessment of escaped turnover and wrong availment of input tax credit
SECTION-28 Assessment of turnover not disclosed under compounding provisions
SECTION-29 Assessment in cases of price variation
SECTION-30 Power of Government to notify exemption or reduction of tax
SECTION-31 Power of Government to notify remission
SECTION-32 Power of Government to notify deferred payment of tax
SECTION-33 Remission of tax deemed to be deferred payment of tax
SECTION-34 Liability of tax of persons and observing restrictions and conditions notified under Section 30 or Section 31
SECTION-35 Liability of Firms
SECTION-36 Liability to tax of partitioned Hindu family, dissolved Firm, etc.
SECTION-37 Liability to tax private Company on winding up
SECTION-38 Registration of Dealers
SECTION-39 Procedure for registration
SECTION-40 Collection of tax
SECTION-41 Forfeiture of tax collected
SECTION-42 Payment and recovery of tax, penalty, etc.
SECTION-43 Transfers to defraud revenue void
SECTION-44 Recovery of penalty or interest
SECTION-45 Further mode of recovery
SECTION-46 Recovery of tax where business of a dealer is transferred
SECTION-47 Rounding off of turnover, tax, etc
SECTION-48 Appointment of Commissioner of Commercial Taxes
SECTION-48-A Clarification and Advance Ruling
SECTION-49 Special powers of [Deputy] Commissioner under Revenue Recovery Act
SECTION-50 Constitution of Appellate Tribunal
SECTION-51 Appeal to Appellate [Deputy] Commissioner
SECTION-52 Appeal to Appellate [Joint] Commissioner
SECTION-53 Special powers of [Joint] Commissioner
SECTION-54 Powers of revision of [Joint] Commissioner
SECTION-55 Special powers of [Additional] Commissioner
SECTION-56 Power to transfer appeals
SECTION-57 Powers of revision by [Additional] Commissioner
SECTION-58 Appeal to Appellate Tribunal
SECTION-59 Appeal to the High Court
SECTION-60 Revision by the High Court
SECTION-61 Petitions and appeals to the High Court to be heard by a Bench of not less than two judges
SECTION-62 Amendment of order of assessment, etc
SECTION-63 Production of accounts
SECTION-63A Accounts to be audited in certain cases
SECTION-64 Maintenance of up-to-date, true, and correct accounts and record by dealers
SECTION-65 Powers to order production of accounts and powers of entry, inspection, etc
SECTION-66 Powers to inspect goods delivered to a carrier or bailee
SECTION-67 Establishment of check post or barrier and inspection of goods while in transit
SECTION-67-A Production of advance Inward Way Bill
SECTION-68 Possession and submission of certain records by owners, etc., of boats
SECTION-69 Possession and submission of certain records by owners, etc., of goods vehicles
SECTION-70 Issue of transit pass
SECTION-71 Offences and penalties
SECTION-72 Composition of offences
SECTION-73 Cognizance of offences
SECTION-74 Assessment, etc. not to be questioned in prosecution
SECTION -75 Bar of certain proceedings
SECTION-76 Limitations for certain suits and prosecutions
SECTION-77 Bar of suits and proceedings to set aside or modify assessment except as provided in this Act
SECTION-78 Appearance before any authority in proceedings
SECTION-79 Publication of information in respect of the assessees
SECTION-79-A Automation
SECTION-80 Power to make rules
SECTION-81 Power to summon witnesses and production of documents
SECTION-82 Power to get information
SECTION-83 Power to remove difficulties
SECTION-84 Power to rectify any error apparent on the face of the record
SECTION-85 Prohibition of disclosure of particulars produced before tax authorities
SECTION-86 Power to impose penalty for furnishing incorrect information
SECTION-87 Power to grant installment in respect of tax or penalty
SECTION-87A Assessment of sales in certain cases
SECTION-88 Repeal and savings
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