Variations to the Tamil Nadu Value Added Tax Act, 2006

No. 39] CHENNAI, TUESDAY, FEBRUARY 6, 2024 Thai 23, Sobakiruthu, Thiruvalluvar Aandu-2055

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

VARIATIONS TO THE TAMIL NADU VALUE ADDED TAX ACT, 2006

[G.O.Ms. No. 39, Commercial Taxes and Registration (B2), 6th February 2024,

Thai 23, Sobakiruthu, Thiruvalluvar Aandu–2055.]

No. II(2)/CTR/62(f)/2024.

In exercise of of the powers conferred by sub-section (3) of section 30 read with section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following variations to the Commercial Taxes Department Notification No.II(1)/CT/71(b)/2004, dated the 29th October 2004, published at pages 1 and 2 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th October 2004, as subsequently varied.

2. The variations hereby made shall come into force on the 6th day of February 2024.

Variations

In the said Notification,-

(1) (i) against the item "(1) Fishermen having mechanized boats", for the expression "Ninety Thousand Kilo Litres per annum", the expression "Eighty Five Thousand and Five Hundred Kilo Litres per annum " shall be substituted; and

(ii) against the item "(2) Fishermen having country boats fitted with Diesel Engines", for the expression "Sixty Thousand and Eight Hundred Kilo Litres per annum", the expression "Fifty Seven Thousand and Two Hundred Kilo Litres per annum" shall be substituted;

(2) in the 'Form of Declaration', in the tabular column,-

(i) under the heading "(I) For Mechanised Boats - category:", in the first column, for the expression "90,000 Kilo litres", the expression "85,500 Kilo litres" shall be substituted; and (ii) under the heading "(II) For Country Boats fitted with Diesel Engine - category:", in the first column, for the expression "60,800 Kilo litres", the expression "57,200 Kilo litres" shall be substituted.

B.JOTHI NIRMALASAMY, Secretary to Government.