ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 – Tsunami Relief Work - Exemption from payment of sales tax on the purchase of Cement, A.C. Sheets and other goods from Tvl. Tamil Nadu Cement Corporation Limited(TANCEM) - Notification - Issued.

COMMERCIAL TAXES (B2) DEPARTMENT

G.O.(Ms).NO. 85

DATED: 22.7.2005

READ:-

1. G.O.Ms.No.11, Commercial Taxes (B2) Department, dated 7.2.2005.

2. Tamil Nadu Cement Corporation Limited (TANCEM) letter No.Tancem / Accts / ST Exemption / 2005 dated 15.2.2005

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the 6 th July 2005.

(BY ORDER OF THE GOVERNOR)

S.RAJARETHINAM,
SECRETARY TO GOVERNMENT.

To

The Works Manager, Government Central Press, Chennai-79.

(with a request to publish the Notification in the Tamil Nadu Government Extraordinary dated 22.7.2005 and send 100 copies to the Government and 1000 copies to the Commissioner of commercial Taxes, Chennai-5.)

The Commissioner of Commercial Taxes, Chepauk, Chennai-5.

The Special Commissioner and Commissioner of Revenue Administration, Chennai-5/ Officer on Special Duty, Disaster Management , Chepauk, Chennai-5

The District Collector, Chennai, Thiruvallur, Kancheepuram , Villupuram, Cuddalore, Nagapattinam, Thiruvarur, Thanjavur, Pudukkottai, Ramanathapuram, Thoothukudi, Tirunelveli, and Kanyakumari

The Tamil Nadu Cement Corporation Limited, 735, L.L.A. Buildings, Anna Salai, Chennai-600 002

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the Commissioner of Commercial Taxes, Chennai-5.)

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal,Chennai-104.

The Second Member, Main Bench, Tamil Nadu Sales Tax Appellate Tribunal, High Court Buildings, Chennai-104.

The Additional Judicial Member, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Chennai-104/ Madurai and Coimbatore.

The Chief Minister's Office, Chennai-9.

Copy to:-

The Special P.A to Minister (Education & Commercial Taxes), Chennai-9

The Special P.A to Minister (Revenue), Chennai-9

The Public (SC) Department, Chennai-9

The Finance Department, Chennai-9

The Law Department, Chennai-9

The Revenue (NC.III) Department, Chennai-9

The Industries Department, Chennai-9

The Information and Tourism Department, Chennai-9.

The Legislative Assembly, Secretariat, Chennai-9.

The Registrar, High Court, Chennai-104.
The Accountant General,(Accounts and Entitlements)Chennai-18
The Accountant General,(Accounts and Entitlements), 18(Byname)
The Accountant General (Audit-I), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-18
The Accountant General (Audit-II), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-18
The Comptroller and Auditor-General of India, New Delhi-110 001.
The Secretary to Government of India, Ministry of Finance, Department of Revenue, New Delhi-110 001.
The Director General of Supplies and Disposals, New Delhi-110 001.
The Commercial Taxes (B2) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House).
Commercial Taxes (O.P) Department, Chennai-9.
SF/SCs.

/ Forwarded: By order /

SECTION OFFICER.

ANNEXURE.

NOTIFICATION - I.

In exercise of the powers conferred by sub-section (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby cancels the Commercial Taxes Department Notification No.II(1)/CT/7(b)/2005, dated the 7 th February 2005, published at pages 1 to 2 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 7 th February 2005.

NOTIFICATION - II. .

In exercise of the powers conferred by sub-section (1) of
section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the said Act, on the sale of Cement, Asbestos Cement Sheets-flat or corrugated, Cement articles, Asbestos articles, Asbestos Cement articles and Stoneware pipes by Thiruvalargal Tamil Nadu Cement Corporation Limited for relief works to Tsunami affected victims in the districts mentioned below through the District Collectors, subject to filing of a declaration in the format appended to this notification:-

Name of the Districts:-

2. The Notification shall be deemed to have come into force on the 7 th February 2005.

APPENDIX.

DECLARATION

To

Thiruvalargal Tamil Nadu Cement Corporation Limited,

Tamil Nadu General Sales Tax No.:

It is hereby certified that the goods listed below are purchased from Tamil Nadu Cement Corporation Limited for use in relief works to Tsunami affected victims in the district of ................

(Rupees .................................................................only)

Signature

District Collector/Authorised Officer

Place :                                                                   Name :

Date :                                                                    Status:

               Seal of office:

S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.

/ True copy/

SECTION OFFICER.