ABSTRACT

Tax-Tamil Nadu General Sales Tax Act, 1959 – Tsunami Relief Work - Exemption from payment of sales tax on the sale of 1000 Table Fans by Tvl.Dinesh Enterprises, Tirunelveli to Tvl. German Leprosy and TB Relief Association, Shenoy Nagar, Chennai - Notification - Issued.

COMMERCIAL TAXES (B2) DEPARTMENT

G.O.(Ms).NO. 88

DATED: 2.8.2005

READ:-

1. Special Commissioner and Commissioner of Revenue Administration, Chennai letter No.NC.III(2) / TSUNAMI / TABLEFAN / 2005 dated 2.2.2005

2. From the Commissioner of Commercial Taxes Letter No. A.C.V / 11753 / 2005 dated 24.2.2005 and 28.7.2005

ORDER:

The Notification annexed to this order will be published in the next issue of the Tamil Nadu Government Gazette.

(BY ORDER OF THE GOVERNOR)

S.RAJARETHINAM,
SECRETARY TO GOVERNMENT.

To

Tvl. Dinesh Enterprises, Swami Sannnadhi Street, Tirunelveli

Tvl.German Leprosy and TB Relief Association, Shenoy Nagar, Chennai-30

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

(with a request to publish the Notification in the next issue of the Tamil Nadu Government Gazette 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

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.

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 (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 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 an exemption in respect of tax payable by Thiruvalargal Dinesh Enterprises, Swami Sannadhi Street, Tirunelveli on the sale of 1000 Table Fans by Invoice No.497, dated 25 th January 2005 to Thiruvalargal German Leprosy and TB Relief Association, Shenoy Nagar, Chennai, for distribution to Tsunami affected victims in Kanyakumari district, subject to the following conditions, namely:-

1. The seller should refund the tax, collected from the purchaser in respect of the above transaction to the purchaser;

2. The seller should obtain from the District Collector, Kanyakumari or any other official authorised by the District Collector and submit to their assessing authority a certificate as appended to this Notification.

2. The Notification shall be deemed to have come into force on the 25 th January 2005.

S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.

/ True copy/

SECTION OFFICER.

APPENDIX

CERTIFICATE

This is to certify that 1000 Table Fans sold by Thiruvalargal Dinesh Enterprises (TNGST No.5640468 and CST No.451427 dated 1.2.91), Swami Sannadhi Street, Tirunelveli in Invoice No.497, dated 25.1.2005 to Thiruvalargal German Leprosy and T.B. Relief Association, Shenoy Nagar, Chennai-30 were actually distributed to Tsunami affected victims at Kanyakumari District.

Signature of the District Collector, Kanyakumari or any official authorised by the District Collector, Kanyakumari

Office seal:

S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.

/ True copy /

SECTION OFFICER.