The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification No. II(2)/CTR/94(a-2)/2015. G.O.Ms. No.31, Commercial Taxes and Registration (B2), Dated 23rd February 2015,

In exercise of the powers conferred by sub-sections (1) and (2) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by the oil companies specified in Explanation III of the Second Schedule to the said Act on the sale of Naphtha to Thiruvalargal Madras Fertilizers Limited, Manali, a Central Public Sector undertaking, and Thiruvalargal Southern Petro Chemical Industries Corporation, Tuticorin, for production of Urea, subject to the condition that the said oil companies shall furnish a declaration duly filled in and signed by the purchasers, namely, Thiruvalargal Madras Fertilizers Limited, Manali or Thiruvalargal Southern Petro Chemical Industries Corporation, Tuticorin, as the case may be, in the format annexed herewith, alongwith the monthly return, to the assessing officers concerned.

2. The exemption hereby made shall come into force on and from the date of issue of this Notification and shall remain in force until further orders.

ANNEXURE

DECLARATION

(Name and address of the Oil Company)

…………………………………

……………………………………

I/We………………………… certify that Naphtha supplied by you under Purchase Order Number ………… dated ………… as detailed below has been purchased by us in connection with production of Urea by our unit situated in the State of Tamil Nadu.

Bill Number and Date	Description of goods purchased	Value.	Purpose of purchase.
(1)	(2)	(3)	(4)

	for and on behalf of the Purchasing Company.
	Signature and status of the person signing the declaration.
Seal:	Date

S.K. PRABAKAR,

Principal Secretary to Government.