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Tamilnadu_VAT_ACT_2006

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

Corporate Secretarial & Compliance Services

The firm specializes in providing comprehensive secretarial services ensuring compliance with corporate legislation. Services include the preparation and filing of statutory forms, maintenance of statutory registers, compliance with the Companies Act, drafting of notices for meetings, and preparation of annual reports.

Mergers & Acquisitions (M&A) & Corporate Restructuring

Arthur & Co. LLP has extensive experience in handling mergers, demergers, acquisitions, and corporate restructuring. The firm provides end-to-end services, including due diligence, structuring of transactions, and assisting with regulatory approvals and filings with authorities like NCLT and SEBI

Insolvency & Bankruptcy Matters

With a strong expertise in the Insolvency and Bankruptcy Code (IBC), 2016, the firm provides services related to Corporate Insolvency Resolution Process (CIRP), drafting Information Memorandums, Resolution Plans, and conducting Committee of Creditors (COC) meetings. It also assists clients in loan restructuring and managing financial crises.

Secretarial Audits & Corporate Governance

The firm conducts detailed secretarial audits for public and private companies, ensuring statutory compliance and good corporate governance practices. This includes preparing and filing annual returns, auditing corporate governance reports, and assisting clients in maintaining the transparency and accountability of their corporate structures.

Legal Advisory & Dispute Resolution

Arthur & Co. LLP offers expert legal advisory services on a wide range of corporate matters, including the drafting of commercial contracts, shareholder agreements, joint ventures, mergers, and acquisitions. The firm also represents clients in dispute resolution and regulatory proceedings before various forums, including NCLT and SEBI.

Taxation & Financial Services

The firm provides expert services in income tax planning, GST advisory and compliance, and financial documentation. It also assists businesses in preparing financial reports and ensuring compliance with tax laws.

Intellectual Property (IP) Services

The firm offers comprehensive trademark registration, protection, and enforcement services, helping clients safeguard their intellectual property rights.

Regulatory Compliances (SEBI, FEMA, RBI, Stock Exchanges)

The firm provides guidance on regulatory compliance under various laws, including the Securities and Exchange Board of India (SEBI), Foreign Exchange Management Act (FEMA), and Reserve Bank of India (RBI) regulations. Services also extend to stock exchange compliances, including SME listing and revocation of suspension of trading of securities.

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