Tamil Nadu General Sales Tax Act, 1959

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Sections from the Act

  • Section 1: Short title, extent and commencement
  • Section 2: Definition
  • Section 3: Levy of taxes on sales or purchases of goods
  • Section 3A: Levy of Tax on Right to use any goods
  • Section 3B: Levy of tax on the transfer of goods involved in works contract
  • Section 3C: Input tax credit
  • Section 3D: Payment of Tax by Hotels, Restaurants and sweet stalls
  • Section 3E: Payment of Tax by dealers in Jewellery
  • Section 3F: Levy of Tax on Sugarcane
  • Section 3G: Payment of tax at compounded rate by printers
  • Section 3H: Levy of resale tax
  • Section 3I: Levy of surcharge
  • Section 3J: Levy of tax on trade mark holder
  • Section 4: Tax in respect of declared goods
  • Section 4A: Reimbursement of refund of tax paid in certain cases
  • Section 4B: Special provision in respect of certain Declared Goods
  • Section 4C: Refund of tax on sales returns
  • Section 4D: Refund of tax on unfructified sale
  • Section 4E: Refund of tax in certain Cases
  • Section 4F: Payment of tax by dealers in rice
  • Section 5: Tax on goods purchased by dealers registered under Central Act 74 of 1956
  • Section 6: Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other Law
  • Section 7: Payment of Tax at Compounded Rates
  • Section 7A: Levy of Purchase Tax
  • Section 7B: Compounded rate of taxes for Hotels and Restaurants upto 31.3.1992
  • Section 7C: Payment of Tax at compounded rates by Works contractor
  • Section 7D: Levy of Tax on Lottery Tickets
  • Section 7E: Payment of tax at compounded rates on Turnover upto Rs.10 lakhs
  • Section 7F: Deduction of tax at source in Works contract
  • Section 8: Exemption from tax
  • Section 9: Stage of levy of taxes in respect of imported and exported goods.
  • Section 10: Burden of Proof
  • Section 11: Assessment of Tax
  • Section 12: Procedure to be followed by the assessing authority
  • Section 12A: Assessment of sales shown in accounts at low prices
  • Section 12B: Assessment of sales in certain cases
  • Section 13: Advance payment of tax
  • Section 13A: Dealer to continue payment for the year of tax (as determined) in the preceding year under *Section 13.
  • Section 14: Fresh assessment in certain cases
  • Section 15: Assessment of Legal Representatives
  • Section 16: Assessment of escaped turnover
  • Section 16A: Assessment of turnover not declared under the compounding provisions
  • Section 16AA: Assessment of turnover not declared under *Section 7C
  • Section 16AAA: Assessment of draw not declared under *Section 7D
  • Section 16B: Power to reduce or waive penalty in certain cases
  • Section 16C: Assessment in cases of price variation
  • Section 16D: Constitution of special committee


17


Power of Government to notify exemptions and reductions of tax


17A


Power of Government to notify deferred payment of tax for new industries, etc


18


Liability to tax of persons not observing restrictions and conditions notified under *Section 17


19


Liability of firms

  • Section 19A: Liability to tax of partitioned Hindu family, dissolved firm, etc.
  • Section 19B: Liability to tax private company on winding up
  • Section 20: Registration of Dealer
  • Section 21: Procedure for registration
  • Section 21A: Issue of permit
  • Section 22: Collection of tax by dealer
  • Section 23: Levy of penalty in certain cases
  • Section 24: Payment and recovery of tax
  • Section 24A: Transfers to defraud revenue void
  • Section 25: Recovery of penalty or interest
  • Section 26: Further mode of recovery
  • Section 27: Recovery of tax where business of dealer is transferred
  • Section 27A: Rounding off of turnover, tax, etc
  • Section 28: Appointment of CCT, JC, ADC, DC, AC and CTO.
  • Section 28A: Power to issue clarification by Commissioner of Commercial Taxes
  • Section 29: Special powers of Assistant Commissioner under Revenue Recovery Act
  • Section 30: Appellate Tribunal
  • Section 31: Appeal to the Appellate Assistant Commissioner
  • Section 31A: Appeal to the Appellate Deputy Commissioner
  • Section 32: Special Powers of the Deputy Commissioner
  • Section 33: Powers of revision of Deputy Commissioner
  • Section 34: Special Powers of Joint Commissioner of Commercial Taxes
  • Section 34A: Power to transfer appeals
  • Section 35: Powers of revision by Joint Commissioner of Commercial Taxes
  • Section 36: Appeal to the Appellate Tribunal
  • Section 36A: Tribunals under Articles 323B of the Constitution for sales tax matters
  • Section 37: Appeal to the Special Tribunal
  • Section 38: Revision by Special Tribunal
  • Section 38A: Special Powers of Revision by Special Tribunal
  • Section 39: Constitution of sales Tax Settlement Commission
  • Section 39A: Amendment of order of assessment etc.
  • Section 39B: Production of Accounts
  • Section 40: Maintenance of upto date, true and correct accounts and records by dealers
  • Section 41: Power to order production of accounts, and powers of entry, inspection etc.
  • Section 41A: Power to inspect goods delivered to a carrier or a bailee
  • Section 42: Establishment of check post or barrier and inspection of goods
  • Section 43: Possession and submission of certain records by owners, etc., of boats
  • Section 44: Possession and submission of certain records by owners, etc., of goods vehicle
  • Section 44A: Issue of transit pass
  • Section 45: Offences and Penalties
  • Section 46: Composition of offences
  • Section 47: Cognizance of offences
  • Section 48: Assessment, etc., not to be questioned in pro*Section
  • Section 49: Bar of certain proceedings
  • Section 50: Limitation for certain suits and prosecutions
  • Section 51: Bar of suits and proceedings to set aside or modify assessments except as provided in this Act
  • Section 52: Appearance before any authority in proceedings
  • Section 52A: Publication of Information respecting assessees
  • Section 53: Power to make rules
  • Section 54: Power to summon witnesses and production of documents
  • Section 54A: Power to get information
  • Section 55: Power to rectify any error apparent on the face of the record
  • Section 56: Omitted
  • Section 57: Prohibition of disclosure of particulars produced before sales tax authorities
  • Section 58: Sale or purchase deemed to have taken place inside the State on or before 691955 in certain circumstances
  • Section 59: Power to amend Schedules
  • Section 60: Certain transactions deemed to be first sales or purchases
  • Section 60A: Payment of tax in respect of goods shifted from single point to multipoint
  • Section 60B: Payment of tax in respect of goods shifted from multipoint to single point.
  • Section 61: Repeal

Recent Cases / Court & Tribunal Decisions

  • Entry IV(1)(a) of the Second Schedule - Condemned Articles
    • March 16, 2011: Commissioner of Commercial Taxes vs Chitrahar Traders (SC): Where plants and machineries became condemned articles, sale of same would be liable to tax at 4%, and not at 15% plus surcharge.

See Also

  • Central Sales Tax Act
  • Andhra Pradesh General Sales Tax Act
  • Delhi Value Added Tax (Amendment) Act, 2011
  • Delhi Value Added Tax (Amendment) Act, 2010
  • Maharashtra Value Added Tax Act, 2002
  • Maharashtra Value Added Tax (Amendment) Act, 2010
  • Rajasthan Value Added Tax (Amendment) Act, 2010
  • Tamil Nadu General Sales Tax Act, 1959
  • Tamil Nadu General Sales Tax (Emergency Provisions) Act, 1958
  • Tamil Nadu General Sales Tax (Special Provisions And Validation) Act, 1998
  • Tamil Nadu General Sales Tax (Special Provisions) Act, 1964
  • Tamil Nadu General Sales Tax (Turnover and Assessment) Rules Validation Act, 1959
  • Tamil Nadu General Sales Tax (Validation) Act, 1987
  • Tamil Nadu Value Added Tax (Special Provision) Act, 2010
  • Tamil Nadu Sales Tax (Settlement of Arrears) Amendment Act, 2010
  • Tamil Nadu Value Added Tax (Second Amendment) Act, 2010
  • Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010
  • Uttar Pradesh Value Added Tax (Amendment) Act, 2010
  • Uttarakhand (The Uttaranchal Value Added Tax) (Third Amendment) Act, 2009
  • Uttarakhand Value Added Tax (Amendment) Act, 2010


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