LexThe Tamil Nadu Additional Sales Tax Act, 1970
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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
. 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 asidered 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 is
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), slqll, 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 of rupees but
does not exceed five
laas of rupees.
(ii)+Where thetaxabh turn. 0.5
+. ov~exwadsfiplak~s- .
I. o f rupees but c~d ks.' ;
qot exwed . ,Seven
ta khs c 1 f rupees.
1'
19JO : ."&z\lJ., .Act 141 , . Additional Sales Tax
(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, tog ther with
the additional tax pays ble under this su b-section, exceeds
four per apt of the sale or purchase price thereof, the
rate of additional tax in respect of such goods shall be
reduced tb 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.
* CL.
'
(bj The' provisions of the said Act shall apply in
relation to th 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 tky '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 to 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*+ ~oo~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
pg 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
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 Tux 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 thek day
of April 1986.
2. ~~~~endment 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 forty
lakhs of rupees. . .
(ji) 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. . .._ -
Additional Sales 'Tax
(2) Notwith&alldidg aanything'~ntaind in!tl;b hd
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 tix
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, -*' ?.
tt,: , . ' ,- :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 ~amil Nadu Sales Tax Laws (Amendment kd
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 VI 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. Vl
of 1939) (hereinafter in this section referred to 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 pre
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 ~Uects he ,&(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.". , ..,. . .* --
mrlier in tbe said section 3, in subsection (11, #for the
words "+re per cent", the wrds "ten ~BI 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
. _at'
. l
.%
, 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 hx, in contraven- by dea1.r a(**].
tion of the provisions of sub-section (2) of section 2, * * 1, the assessing authority
F #concerned my, 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 dthe year in which the amount has been collected .I ,. + ',
~oGded 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. Fqt St. George Gazette *and, unless thy are expres-
kid to 'cob into 'force on a paiticular' day, shall' come
into force on the day on which'th&'are so published.
43) 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
~busss 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 CI&~J~ (a) of sub-section (2) of s~ticn 3 of the Tamil
Nadu Sales Tax Laws (Amendment and ~epeal) 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 Garre.
Am 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 l4 ~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 me 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
general information :-
< ACT NO.. 23 OF 1993. I
;Qn Act further to amend the Tamit Nadu Additional Sales fix dct, 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 -. &."- $933.
F 2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub- Amendment of -
WNad~a 6 T: scction (I), in clause (a), for1 items (i) to (v), the following items shall be nodoS2. - . l4 " 3 : substituted, namely :- C 1970 ~i-,;.
" Rate of tax.
'(i) Where the taxable turnover exceeds ten lakhd of 1.5 per cent of the
rupees but does not exceed one crore of taxable turnover:
C rupeeq .
*.
Prorjded that no! additional tax shall be payable
under this item for the first ten lakhs of
rupees of tlhe taxable turnova\
I
re 2 per cent of the
taxable tcrnovcr.
taxable turnover exceeds five crores 2.25. per cent of the
ut does not exceed ten crora taxable turnover.
.. , I
es 2.5 per cent of the
taxable turnover.
3 per cent of the
tasable turnover.
(By order of the Govern(.,1..)
.5 :\I. CO IRA MAN,
Si.cretary to ernment, Lnza D~porfnccnt.
c
I
i TAMIL NADU GO'aRNh4 ENT GAZETTE EXTORDINARY
4- -z--- - -- -. 157
- . -- - -- -
i'h: !allowing Act ci tlla Tamil NaCu Lesislative Assambly ~aceiva~ the
sssont at the Governor o? the 8th sep ember 1996 snc! is hereby putlis!ie~ for
general information :-
ACT ho. 31 OF 1996.
1 .4,i ,lr t flirther to amend the Tamil Nadu Additional Sales Tax Act, 1970,
pr-. ;I . :'(1 b;, ~hc Lcgislativc Assembly of the State of Tamil Nadu in the
Y t:;~ - rll Year of the Republic of India a; follows :-
1 8 7 1 is Act nlay be called the Tamil Nadu Additional Sales Tax (Amend- Short title and
IVC .it! Act, 1996. commencement,
(2, Szction 2 sh(ql1 be deem~~d to have come into force on the first day of
Ati;,~:t 1996 md section 3 shall coine into force on such date as the State Govm-
1 - 31$t, ii:.~y, by notification, appoint.
il Nadu Act 2. i - scctio~~ 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 :-
-'(<a) The tax payable ~rider 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 of 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 ~.tfi;~ it1 this section rcferred to as the said Act, shall, with necessary
n~oil it; 2;l;ion s. ~pply 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 (If f/a/11,~,/,! ,, i !I,, ~~~t~~/fl~/l~#~l 147 l/ll~~l
I , c ,', *,,,,<,,, j/$,,t , ,
< '< ,' ', , ., ',/, , , /,i,
r, K vn1n:t
SWIUGITY fo f;ovurr1~110111,
law J>urwtmerit.
*" ,
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.
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~~icnd 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 of 1970. (I),- sertio~~ 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 IIII~C~ II1c Ti~ttlil N;I~II Gcrlcr;ll S;llcs 'Ti~u Act. 1051)
("Farnil Nadu Act I of 1959) (I~crcallcr in rllis sccliori rcfcrrcd to ;IS ll~c si~id 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 cla~~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)
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 st September200 1 and is hereby published for general information:-
'
ACT No. 13 OF 2001.
,Ill .,I ct jir~.~'rr'r. I,> un1e1'4 T.rr~ril Nndr 4ddirionnl Sales Toa Act. 1970.
BF. il cnacred ty the Lcgislativc Assembly orthe State ofTamil Nadu in the Fifty-second
j'rar or rl~e Republic of India as follows:-
1 , (1) This Acr may te 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 ACI 2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section Amendment of
(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.
- ----
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 of 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~IIIJ Deparrtnent.
The follo~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.
RE 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
1st day of April 1970 and ending with the date of publication of this Act in thr
7;rrt:il N(rrlrr C;o~~~*r.ritnc~rif (;crzc*/tc) shall. for all put.pc~scs. hc (I~*vnlcd to bc ancl to linvi.
;~l\\;~ys h~...ctl, v;\lirlly pail.! or pny;~hlc. ill acco~tl;~ncc \\.IIII \;I\\., .IS if tlro priticilxil Act as
arnencled by section 2 of this Act had been in force at all material times when such interest
was l,;~id or became payable arlcl accorclingly all acts, proccec!ings or things tione or taken
by any authority, officer or person in connection with the p;lyriient 01' such interest for
clclaycd paynient of additional tas or ptwalty shall, fix all prlt-i:oses, be dcenled to be ancl
co lla\:e ,\lways been done or takcli in ~CCOI-~~~~~ICC i\.i~ll la\\..
(By order of the Governor)
Short title and
commence-
ment.
Amendment of
section 2.
Validation.