ABSTRACT
Tax - Tamil Nadu General Sales Tax Act, 1959 - Formation of Special Economic
Zone in Chennai as per the Tamil Nadu Special Economic Zone Policy, 2003- concession
of sales tax exemption - Notifications - Issued.
COMMERCIAL
TAXES (B2) DEPARTMENT
G.O.(Ms).NO.
75
DATED:
28.6.2005
READ:-
From the Special Commissioner and Commissioner of Commercial Taxes, Chennai
letter No. A.C.IV / 7324 / 2004 dated 10.8.2004
ORDER:
The Notifications annexed to this order will be published in the Extraordinary
issue of the Tamil Nadu Government Gazette dated the 28 th June 2005.
(BY ORDER OF THE GOVERNOR)
S.RAJARETHINAM,
SECRETARY TO GOVERNMENT.
To
The Commissioner of Commercial
Taxes, Chepauk, Chennai-5.
The Works Manager, Government
Central Press, Chennai-79.
(with a request to publish the
Notifications in the Tamil Nadu Government Gazette,
Extraordinary dated 28.6.2005 and send 100 copies
to the Government and 1000 copies to the Commissioner
of commercial Taxes, Chennai-5.)
The Secretary to Government, Industries
Department, Chenai-9
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 Chief Minister's Office, Chennai-9.
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. Copy to:-
Madras Export Processing Zone,
Chennai-47
The Registrar, High Court, Chennai-104.
The Accountant General, (Accounts
and Entitlements), Chennai-18.
The Accountant General, (Accounts
and Entitlements), Chennai-18.(By name)
The Accountant General (Audit-I),
Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600
018
The Accountant General (Audit-II),
Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna
Salai, Chennai-600 018
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 Secretary to Government,
Law Department, Chennai-9.
The Legislative Assembly, Secretariat,
Chennai-9.
The Finance Department, Chennai-9
The Industries Department, Chennai-9.
The Information and Tourism
Department, Chennai-9.
The Law Department, Chennai-9
The Commercial Taxes (B2) Department,
Chennai-9 (for taking further action in respect
of paper to be placed on the table of the house)
The
Commercial Taxes (C, D, F, U & 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 makes
the following variation to the Commercial Taxes
and Religious Endowments Department Notification
No.II (1)/CTRE/41/94, dated the 31 st March 1994,
published at page 29 of Part II - Section 1 of
the Tamil Nadu Government Gazette, dated the 4
th May 1994.
VARIATION.
In the
said Notification, for the expression "Madras Export Processing Zone" occurring
in two places, the expression "Madras Special Economic
Zone, Tambaram, Chennai and units located in Special
Economic Zones in the State of Tamil Nadu notified
by the Government of India" shall be substituted.
NOTIFICATION-II.
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 makes
the following variation to the Commercial Taxes
and Religious Endowments Department Notification
No.II (1)/CTRE/100/97, dated the 21 st November
1997, published at page 90 of Part II - Section
1 of the Tamil Nadu Government Gazette, dated the
17 th December 1997, as subsequently amended:-
VARIATION.
In the
said Notification, the expression "and units located in the Chennai Export
Processing Zone" shall be omitted.
NOTIFICATION-III.
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), read with clause (b) of sub-section (1)
of section 2 of the Tamil Nadu Additional Sales
Tax Act, 1970 (Tamil Nadu Act 14 of 1970), the
Governor of Tamil Nadu hereby makes an exemption
in respect of sales tax, surcharge, resale tax
and additional sales tax payable by any dealer
on the sale of any goods, made by such dealer to
a registered dealer for the purpose of setting
up, operation, maintenance, manufacture, trading,
production, processing, assembling, repairing,
reconditioning, re-engineering, packaging or for
use as packing material or packing accessories
in an unit located in Madras Special Economic Zone,
Tambaram, Chennai and other Special Economic Zones
in the State of Tamil Nadu notified by the Government
of India or for development, operation and maintenance
of Special Economic Zone by the developer of the
Special Economic Zone, if such registered dealer
has been authorised to establish such unit or such
other establishments within the Special Economic
Zone or to develop, operate and maintain such Special
Economic Zone by the authority specified by the
Central Government, subject to the following conditions,
namely:-
(a) the dealer obtains and furnishes
a certificate in the form appended below duly countersigned
by the Special Economic Zone Authority; and
(b) the goods purchased are used
only for the aforesaid purposes.
APPENDIX.
CERTIFICATE
Name and address of the
purchasing dealer |
To
(Name and address of the selling dealer) |
| TNGST No: |
TNGST No: |
CST No |
CST No |
(i) Certified that the goods
listed below were purchased by us for the purpose
of setting up, operation, maintenance, manufacture,
trading, production, processing, assembling,
repairing, reconditioning, re-engineering, packaging
or for use as packing material or packing accessories
in our unit, located in .............Special
Economic Zone .............. for export out of
India (*)
(ii) Certified that we are authorised
to develop, operate and maintain ..................Special
Economic Zone by the authority specified by the
Central Government. For this purpose, the goods
listed below were purchased during the year from
1.4.200..... to 31.3.200.....
Sl. No |
Invoice No.
and Date |
Description
of goods |
Quantity |
Value |
|
|
|
|
|
Total |
|
|
Place:
Date:
Signature:
Name:
Status:
Seal of the Firm or Unit:
Countersigned
(to be signed by the Special
Economic Zone authority)
Place:
Date:
Signature:
Name:
(Seal)
(*) Note: Strike out certificate
not applicable S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.
/ True copy/
SECTION OFFICER. |
