ABSTRACT
Tax-Tamil
Nadu General Sales Tax Act, 1959 – Exemption from
levy of sales tax, purchase tax, surcharge, resale
tax and additional sales tax payable under the
Tamil Nadu General Sales Tax Act, 1959 on the sale
of any goods for use in the execution of turn-key
projects by main/sub-contractors to Thiruvalargal
Nokia India Private Limited, Chennai, an unit located
in Special Economic Zone - Notification - Issued.
COMMERCIAL
TAXES (B2) DEPARTMENT
G.O.(Ms).NO.
101
DATED:
27.9.2005
READ:-
1. Industries Department letter
No.10237MIB1/2005-2 dated 22.6.2005
2. From the Commissioner of Commercial
Taxes Letter No. AC.III/26565/2005 dated 22.7.2005 ORDER:
The Notifications
annexed to this order will be published in the
Extraordinary issue of the Tamil Nadu Government
Gazette dated the 27 th September, 2005.
(BY ORDER OF THE GOVERNOR)
S.RAJARETHINAM,
SECRETARY TO GOVERNMENT.
To
The Commissioner of Commercial
Taxes, Chepauk, Chennai-5.
Tvl.Nokia India Private Limited,
Commercial Place, Eivassion Complex,
National Highway, Mahipalpur,
New Delhi-110 037
The Works Manager, Government
Central Press, Chennai-79.
(with a request to publish the
Notification in the Tamil Nadu Government Extraordinary
dated 27 th September 2005 and send 100 copies
to the Government and 1000 copies to the Commissioner
of commercial Taxes, Chennai-5.)
The Chief Minister's Office, Chennai-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 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:-
The Finance Department, Chennai-9
The Law 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.
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 the sales tax,
purchase tax, surcharge, resale tax and additional
sales tax payable by any dealer on the sale of
any goods for use in the execution of turn-key
projects by main/sub-contractors registered under
the Tamil Nadu General Sales Tax Act, 1959 who
have entered into agreement either directly or
indirectly with Thiruvalargal Nokia India Private
Limited, Chennai, an unit located in Special Economic
Zone in Tamil Nadu notified by the Government of
India, subject to the condition that the dealer
obtains and furnishes to the assessing authority,
a declaration by the main/sub-contractors duly
certified by the Thiruvalargal Nokia India Private
Limited once in a year in the form appended to this Notification:
Provided that if the main contractor/sub-contractor
after purchasing the goods in respect of which
they had furnished any declaration, fails to make
use of the goods so purchased for the purpose specified
in the declaration but disposes of such goods in
any other manner, shall pay the tax at the rate
on which tax is payable on turnover relating to
purchase of such goods.
2. The notification shall come
into force on the 27 th September, 2005. S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.
/ True copy /
SECTION OFFICER.
APPENDIX
DECLARATION.
Name and address of the purchaser
Registration Number under Tamil
Nadu General Sales Tax Act
To
.......................................................
......................................................
(Name and address of the seller)
(i) Declared that the goods for
which the particulars specified below have been
purchased by us and utilised/ intended to be utilised
in the execution of turn-key projects entered into
with Thiruvalargal Nokia India Private Limited,
Chennai, an unit located in Special Economic Zone,
Tamil Nadu, notified by the Government of India.
(ii) Declared that I am a registered
dealer under the Tamil Nadu General Sales Tax Act,
1959 in the office of the Commercial Tax Officer/
Deputy Commercial Tax officer ..............Assessment
circle and filing monthly returns in Form-A1 including
the turnover involved in the said contract bearing
No. .................. dated .............
Serial Number. |
Purchase Order Number
and Date |
Seller's cash or invoice
Number and Date |
Description and quantity
of goods |
Value (in rupees) |
Nature of turn-key project
Number and Date |
Total value of the contract
(in rupees) |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
VERIFICATION.
The above statements are true
to the best of my knowledge and belief and nothing
has been concealed therefrom. The goods purchased
have been actually utilised in the execution of
turn-key project relating to Thiruvalargal Nokia
India Private Limited, Chennai.
|
Signature
with date: |
|
Name
and status of the person signing for and
on behalf of main/sub-contractors |
CERTICATE.
Certified that the goods mentioned
above are intended for execution of works contract
as per our order No. .........dated .............given
in favour of ......................(here enter
name and status of the dealer).
|
Signature
and Status of the person signing the certificate
for Nokia India Private Limited, Chennai. |
|
Tamil
Nadu General Sales Tax No. |
S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.
/ True copy/
SECTION OFFICER.
EXPLANATORY NOTE
(This does not form part of the
Notification, but it is intended to indicate its
General purport)
In G.O.Ms.No.58, Industries Department,
dated.29.4.2005 among other things, the Government
have approved the proposal of M/s.Nokia for establishing
a manufacturing plant in Sriperumbudur and announced
that the project is proposed to be located in a
Special Economic Zone the tax on inputs will automatically
be exempted.
2. On 17.8.05, the Government
of India have notified the area of the special
Economic zone at Sriperumbudur comprising the survey
numbers and size of each survey specified.
3. Based
on the above, in G.O.Ms.No.101, Commercial Taxes
(B2) Department, dated.27.9.05, Government have
issued exemption notification under sub section
(1) of Section 17 of the Tamil Nadu General Sales
Tax Act, 1959 in respect of the the sales tax,
purchase tax, surcharge, resale tax and additional
sales tax payable by any dealer on the sale of
any goods for use in the execution of turn-key
projects by main/sub-contractors registered under
the Tamil Nadu General Sales Tax Act, 1959 who
have entered into agreement either directly or
indirectly with Thiruvalargal Nokia India Private
Limited, Chennai, an unit located in Special
Economic Zone in Tamil Nadu notified by the Government
of India, subject to the condition that the dealer
obtains and furnishes to the assessing authority,
a declaration by the main/sub-contractors duly
certified by the Thiruvalargal Nokia India Private
Limited once in a year in the form appended to
the Notification.
4. The notification is intended
to achieve the above object.
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