The Tamil Nadu Value Added Tax Notification, 2006.
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Body NOTIFICATION IV No. G.O. Ms.No. 15, Dated 29th January, 2016

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) and in supersession of the Commercial Taxes and Registration Department Notification No.II(l)/CTR/58(h-l4)/2006 published at pages 8 and 9 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 30th December, 2006, the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by any dealer on the sale of goods made by such dealer to a registered dealer for the purpose of setting up, operation and maintenance of a unit located in a Special Economic Zone in the State of Tamil Nadu as notified by the Government of India, or for development, operation and maintenance of a Special Economic Zone by the developer of the Special Economic Zone, if such registered dealer is authorized to establish such units or such other establishments within the Special Economic Zone or to develop, operate and maintain such Special Economic Zone by the Authority specified by the Government of India, subject to the following conditions, namely:-

(a) the dealer obtains and furnishes a Certificate in the format appended below; and

(b) the goods purchased are used only for the aforesaid purposes.

CERTIFICATE.

Name and address of the purchasing dealer with Taxpayer Identification Number and Central Sales Tax Number
Name and address of the selling dealer with Taxpayer Identification Number and Central Sales Tax Number

(i) Certified that the goods listed below were purchased by us for the purpose of setting up or development, operation, and maintenance of Special Economic Zone, .................../of our unit located in Special Economic Zone,

(ii) Certified that we are authorized to set up or develop, operate, and maintain Special Economic Zone ................ by the Authority specified by the Government of India.

(iii) For this purpose, the goods listed below were purchased during the year .........from 01.04.20...... to 31.03.20........

Serial Number	Invoice Number and Date	Description of goods	Quantity of goods	Value of goods (Rs.)
(1)	(2)	(3)	(4)	(5)

Total

	Signature
	Name
	Status
	Place
	Date
	Seal of the firm or Unit

2. The Notification shall come into force on the 29th day of January 2016.

MD. Nasimuddin

Principal Secretary to Government (FAC)