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  • New No 13, Old No 6/2, Sait Colony, IInd Street, Egmore, Chennai - 600008. Tamil Nadu, India

    Section / Rule Number   Content   
    SECTION-1 Short title and commencement
    SECTION-2 Definitions
    SECTION-3 Levy of Taxes on sales of goods
    SECTION-4 Levy of Tax on right to use any goods
    SECTION-5 Levy of tax on transfer of goods involved in works contract
    SECTION-6 Payment of tax at compounded rate by works contractor
    SECTION-6-A Payment of tax at compounded rate by brick manufacturers
    SECTION-7 Levy of taxes on food and drinks
    SECTION-8 Payment of tax at compounded rate by hotels, restaurants, sweet-stalls and bakeries
    SECTION-9 Levy of tax on bullion and jewellery
    SECTION-10 Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956)
    SECTION-11 Levy of tax on sugar-can
    SECTION-12 Levy of purchase tax
    SECTION-13 Deduction of tax at source in works contract
    SECTION- 13-A Tax deductor idetification number
    SECTION-14Reversal of tax credit
    SECTION-15 Exempted sale
    SECTION-16 Stage of levy of taxes in respect of imported and exported goods
    SECTION-17 Burden of proof
    SECTION-18 Zero-rating
    SECTION-19 Input tax credit
    SECTION-20 Assessment of tax
    SECTION-21Filing of returns
    SECTION-22 [ Deemed Assessment and ] procedure to be followed by the assessing authority
    SECTION-23 Procedure when Assessee claims identical question of law is pending before the High Court or Super Court.
    SECTION-24 Assessment of sales shown in accounts at low prices
    SECTION-25 Procedure to be followed in assessment of certain cases
    SECTION-26 Assessment of legal representatives
    SECTION-27 Assessment of escaped turnover and wrong availment of input tax credit
    SECTION-28 Assessment of turnover not disclosed under compounding provisions
    SECTION-29 Assessment in cases of price variation
    SECTION-30 Power of Government to notify exemption or reduction of tax
    SECTION-31Power of Government to notify remission
    SECTION-32 Power of Government to notify deferred payment of tax
    SECTION-33 Remission of tax deemed to be deferred payment of tax
    SECTION-34 Liability of tax of persons and observing restrictions and conditions notified under Section 30 or Section 31
    SECTION-35 Liability of Firms
    SECTION-36 Liability to tax of partitioned Hindu family, dissolved Firm, etc.
    SECTION-37 Liability to tax private Company on winding up
    SECTION-38 Registration of Dealers
    SECTION-39 Procedure for registration
    SECTION-40 Collection of tax
    SECTION-41Forfeiture of tax collected
    SECTION-42 Payment and recovery of tax, penalty, etc.
    SECTION-43 Transfers to defraud revenue void
    SECTION-44 Recovery of penalty or intrest
    SECTION-45 Further mode of recovery
    SECTION-46 Recovery of tax where business of a dealer is transferred
    SECTION-47 Rounding off of turnover, tax, etc
    SECTION-48 Appointment of Commissioner of Commercial Taxes
    SECTION- 48-A Clarification and Advance Ruling
    SECTION-49 Special powers of 1 [Deputy] Commissioner under Revenue Recovery Act
    SECTION-50 Constitution of Appellate Tribunal
    SECTION-51 Appeal to Appellate 2 [Deputy] Commissioner
    SECTION-52 Appeal to Appellate 1[Joint] Commissioner
    SECTION-53 Special powers of 1 [Joint] Commissioner
    SECTION-54 Powers of revision of 1 [Joint] Commissioner
    SECTION-55 Special powers of 1 [Additional] Commissioner
    SECTION-56 Power to transfer appeals
    SECTION-57 Powers of revision by 1 [Additional] Commissioner (1)
    SECTION- 58 Appeal to Appellate Tribunal.
    SECTION-59 Appeal to the High Court
    SECTION-60 Revision by the High Court
    SECTION-61Petitions and appeals to the High Court to be heard by a Bench of not less than two judges
    SECTION- 62 Amendment of order of assessment etc
    SECTION- 63 Production of accounts
    SECTION-63A Accounts to be audited in certain cases
    SECTION-64 Maintenance of upto date, true and correct accounts and record by dealers
    SECTION-65 Powers to order production of accounts and powers of entry, inspection, etc
    SECTION-66 Powers to inspect goods delivered to a carrier or bailee
    SECTION-67 Establishment of check post or barrier and inspection of goods while in transit
    SECTION 67-A Production of advance Inward Way Bill
    SECTION-68 Possession and submission of certain records by owners, etc., of boat
    SECTION-69 Possession and submission of certain records by owners, etc., of goods vehicle
    SECTION-70 Issue of transit pass
    SECTION-71 Offences and penalties
    SECTION-72 Composition of offences
    SECTION-73 Cognizance of offences
    SECTION-74 Assessment, etc. not to be questioned in prosecution
    SECTION -75 Bar of certain proceedings
    SECTION-76 Limitations for certain suits and prosecutions
    SECTION-77 Bar of suits and proceedings to set aside or modify assessment except as provided in this Act
    SECTION-78 Appearance before any authority in proceedings
    SECTION -79 Publication of information in respect of the Assessees
    SECTION-79-A Automation
    SECTION-80 Power to make Rules.
    SECTION-81 Power to summon witnesses and production of documents
    SECTION-82 Power to get information
    SECTION-83 Power to remove difficulties
    SECTION- 84 Power to rectify any error apparent on the face of the record
    SECTION-85 Prohibition of disclosure of particulars produced before tax authorities
    SECTION- 86 Power to amend Schedules
    SECTION- 87 Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act
    SECTION-87A Assessment of sales in certain cases
    SECTION-88 Repeal and savings
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