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-can SECTION-12 Levy of purchase tax SECTION-13 Deduction of tax at source in works contract SECTION- 13-A Tax deductor idetification 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-21Filing 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 Super 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-31Power 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-41Forfeiture 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 intrest 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 1 [Deputy] Commissioner under Revenue Recovery Act SECTION-50 Constitution of Appellate Tribunal SECTION-51 Appeal to Appellate 2 [Deputy] Commissioner SECTION-52 Appeal to Appellate 1[Joint] Commissioner SECTION-53 Special powers of 1 [Joint] Commissioner SECTION-54 Powers of revision of 1 [Joint] Commissioner SECTION-55 Special powers of 1 [Additional] Commissioner SECTION-56 Power to transfer appeals SECTION-57 Powers of revision by 1 [Additional] Commissioner (1) 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 upto 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 boat SECTION-69 Possession and submission of certain records by owners, etc., of goods vehicle 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 amend Schedules SECTION- 87 Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act SECTION-87A Assessment of sales in certain cases SECTION-88 Repeal and savings