Exemption from payment of Value Added Tax on - Tamil Nadu VAT

ABSTRACT
<strong>Tax</strong> – Tamil Nadu <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> Act, 2006 – <strong>Exemption</strong> <strong>from</strong> <strong>payment</strong> <strong>of</strong> <strong>Value</strong>
<strong>Added</strong> <strong>Tax</strong> on the sale <strong>of</strong> beedi, beedi tobacco, tobacco leaves, snuff and cheroot –
Notification – Issued.
________________________________________________________________________
COMMERCIAL TAXES AND REGISTRATION (B2) DEPARTMENT
G.O. Ms. No.146 Dated : 8.8.2007
ORDER:
Read :
1. From the Commissioner <strong>of</strong> Commercial <strong>Tax</strong>es Letter No. VAT Cell /
41809 / 2005, dated 25.04.2007.
2. From the Commissioner <strong>of</strong> Commercial <strong>Tax</strong>es letter No.VAT
Cell/31132/2007 dated 18.07.2007.
-oOo-
The Notification annexed to this order will be published in the Extraordinary issue
<strong>of</strong> the Tamil Nadu Government Gazette, dated the 8 th August 2007.
(BY ORDER OF THE GOVERNOR)
M. DEVARAJ,
SECRETARY TO GOVERNMENT.
To
The Works Manager, Government Central Press, Chennai-79.
(with a request to publish the Notitfications in the Extraordinary issue <strong>of</strong>
the Tamil Nadu Government Gazette dated the 8 th August 2007 and send
100 copies to the Government and 1000 copies to the Commissioner <strong>of</strong>
Commercial <strong>Tax</strong>es, Chennai-5)
The Commissioner <strong>of</strong> Commercial <strong>Tax</strong>es, Chennai-5.
Tvl. Beedi Manufacturers Association <strong>of</strong> Tirunelveli, 18 South Car Street,
Tirunelveli Town.
Tvl. Nellai Mavatta Beedi Urpathiyalar Sangam, 4-G (2 nd Floor) Salai Street,
Tirunelveli Town
Tvl. Nellai Mavatta Beedi Urpathiyalar Sangam, 4-G (2 nd Floor) Salai Street,
Sindupoondurai, Tirunelveli 627 001

Tvl. Hindustan Chamber <strong>of</strong> Commerce, "Greams Dugar" 5 th Floor
South Wing, 149 Greams Road, Chennai 600 006
Tvl. Andhra Chamber <strong>of</strong> Commerce, "Velagapudi Ramakrishna Building",
23, 3 rd Cross Street, West CIT Nagar, Nandanam, Chennai 600 035
The Madras State Snuff & Tobacco Merchants' Association,
125 Varadamuthiappan Street, Chennai 600 001
All Joint Commissioners / All Deputy Commissioners <strong>of</strong> Commercial <strong>Tax</strong>es
Department (Through Commissioner <strong>of</strong> Commercial <strong>Tax</strong>es, Chennai-5).
Copy to:
The Chief Minister's Office, Chennai-9
Chief Minister's Special Cell, Chennai-9
The Special PA to Minister (Commercial <strong>Tax</strong>es), Chennai – 9
The Commissioner <strong>of</strong> Commercial <strong>Tax</strong>es, Government <strong>of</strong> Kerala,
Tiruvananthapuram
The Finance Department, Chennai-9
The Law Department, Chennai-9
The Health and Family Welfare Department, Chennai-9
The Legislative Assembly, Secretariat, Chennai-9
The Accountant General (Accounts and Entitlements), Chennai-18
The Accountant General, (Accounts and Entitlements), Chennai-18. (By name)
The Accountant General (Audit)-I / (Audit) – II, Tamil Nadu, Lekha Pariksha Bhavan,
361 Anna Salai, Chennai 600 018
The Comptroller and Auditor-General <strong>of</strong> India, New Delhi 110 001
The Secretary to Government <strong>of</strong> India, Ministry <strong>of</strong> Finance, Department <strong>of</strong> Revenue,
New Delhi 110 001
The Commercial <strong>Tax</strong>es and Registration (B2) Department, Chennai-9 (for taking further
action regarding paper placing on the Table <strong>of</strong> the House).
The Commercial <strong>Tax</strong>es and Registration (C/D/F/U) Department, Chennai-9.
NIC, Chennai-9 (with a request to publish the G.O. in the Tamil Nadu Government
website www.tn.gov.in)
Stock File / Spare Copies
// Forwarded / By order //
SECTION OFFICER.

ANNEXURE
NOTIFICATION
In exercise <strong>of</strong> the powers conferred by sub-section (1) <strong>of</strong> section 30 <strong>of</strong> the Tamil
Nadu <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> Act, 2006 (Tamil Nadu Act 32 <strong>of</strong> 2006), the Governor <strong>of</strong> Tamil
Nadu hereby makes an exemption in respect <strong>of</strong> tax payable under the said Act on the sale
<strong>of</strong> beedi, beedi tobacco, tobacco leaves, snuff and cheroot.
2007.
2. This Notification shall be deemed to have come into force on the 1 st April
// True copy //
M. DEVARAJ,
SECRETARY TO GOVERNMENT.
SECTION OFFICER.