The Tamil Nadu Government Gazette, published on Wednesday, March 29, 2017, includes a notification from the Commercial Taxes and Registration Department regarding the remission of the difference of tax payable by any dealer on the sale of cycle locks for a certain period under the Tamil Nadu Value Added Tax Act.
The notification pertains to an amendment, documented under [G.O.(2D) No.6, Commercial Taxes and Registration (D2), 20th February 2017]. Specifically, Notification No. II(1)/CTR/9/2017 outlines an amendment made by the Governor of Tamil Nadu, exercising powers conferred by Section 31 read with Section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006). This amends Commercial Taxes and Registration Department Notification No. II(1)/CTR/29/2008, which was published on Page 58 of Part II-Section 1 of the Tamil Nadu Government Gazette, dated July 30, 2008.
The amendment substitutes the expression "20th December 2000 to 17th August 2001" with "1st April 1999 to 19th December 2000."
C. Chandramouli, Additional Chief Secretary (FAC), is listed as the authority for this notification.
Key Entities Referenced
Tamil Nadu Value Added Tax Act, 2006: Act governing value-added tax in Tamil Nadu. The notification concerns remission of tax under this act.
Commercial Taxes and Registration Department: Department issuing the notification regarding remission of tax.
Section 31: Referenced section related to powers conferred regarding the Tamil Nadu Value Added Tax Act.
Section 88: Referenced section related to powers conferred regarding the Tamil Nadu Value Added Tax Act.
Tamil Nadu Government Gazette: Official gazette in which the notification and previous related notifications are published.