ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 – Reduction in rate of tax payable by any dealer under the Tamil Nadu General Sales Tax Act 1959, on the sale of LPG Conversion Kits for automobiles approved as a pollution control equipment by the Tamil Nadu Pollution Control Board - Notification- Issued

COMMERCIAL TAXES (B2) DEPARTMENT

G.O.(Ms).NO. 110                                                     

DATED: 19.10.2005

READ:-

1. From the Chairperson, Tamil Nadu Pollution Control Board, D.O. Letter No. 560/DDL/2004, Dated 27.12.04

2. From the Commissioner of Commercial Taxes, Chennai-5 Lr. No. Acts Cell-III/57611/2004, dated 3.2.2005.

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ORDER:

In G.O.Ms.No.45, Commercial Taxes, dated.12.2.2004, notification was issued making a reduction in rate of tax from 12% to 4% in respect of the tax payable by any dealer on the sale of Pollution Control Equipments and instruments listed in the notification. The LPG Kits for automobiles was not included in the said notification as it was not certified then by the Tamil Nadu Pollution Control Board as a pollution control equipment.

2. The Tamil Nadu Pollution Control Board has now, certified that LPG Kit for automobiles is an Air Pollution Control device and recommended that the rate of tax for the LPG kit for automobiles may be reduced to 4% as has been notified for other pollution control equipments.

3. The Government, after careful consideration, have decided to reduce the rate of tax on sale of LPG kits approved by the Tamil Nadu Pollution Control Board for fitting in automobiles as an air pollution control equipment to 4%.

4. The notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazettee dated 19 th October, 2005.

(BY ORDER OF THE GOVERNOR)

S.RAJARETHINAM

SECRETARY TO GOVERNMENT

To

The Tamil Nadu Pollution Control Board, No.76, Mount Road, Guindy, Chennai –32. 

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

(with a request to publish the Notification in the issue of the Tamil Nadu Government Gazette dated 19 th October, 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.

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.

The Chief Minister's Secretariat, Chennai-9

Copy to:-

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

The Special P.A. to Minister (Forest & Environment), Chennai-9.

The Finance Department, Chennai-9

The Law Department, Chennai-9

The Environment & Forest 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.

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 a reduction in rate of tax to four percent in respect of the tax payable under the said Act, on the sale of LPG Conversion Kits for automobiles.

2. The Notification shall come into force on the 19th October, 2005

S.RAJARETHINAM

SECRETARY TO GOVERNMENT

/ True Copy /

SECTION OFFICER.

Commercial Taxes (B2) Dept.

EXPLANATORY NOTE

(This does not form part of the Notification, but it is intended to indicate its general purport)

In G.O.Ms.No.45, Commercial Taxes, dated.12.2.2004, notification was issued making a reduction in rate of tax from 12% to 4% in respect of the tax payable by any dealer on the sale of Pollution Control Equipments and instruments listed in the notification. The LPG Kits for automobiles was not included in the said notification as it was not certified then by the Tamil Nadu Pollution Control Board as a pollution control equipment.

2. The Tamil Nadu Pollution Control Board has now, certified that LPG Kit for automobiles is an Air Pollution Control device and recommended that the rate of tax for the LPG kit for automobiles may be reduced to 4% as has been notified for other pollution control equipments.

3. The Government, after careful consideration, have decided to reduce the rate of tax on sale of LPG kits approved by the Tamil Nadu Pollution Control Board for fitting in automobiles as an air pollution control equipment to 4% and issued a notification accordingly vide G.O.Ms.No.110 Commercial Taxes Department, dated 19.10.2005.