The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification I No. (Ms) No.168 Dated 9th November, 2020

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 an Oil Company as defined in Explanation-Ill to the Second Schedule of the said Act on the sale of Aviation Turbine Fuel including jet fuel to Kingfisher Airlines, which is notified as a "designated Indian carrier" by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No.S.0.2282(E), published at page 1 of Part II-Section 3-Sub-section (ii) of the Gazette of India. Extraordinary, dated the 8th September, 2009, for the purpose of their International flights, subject to the condition that the oil companies shall obtain and furnish a certificate in the Form appended to this Notification.

2. The Notification shall be deemed to have come into force on the 8th September, 2009.

APPENDIX.

CERTIFICATE.

................................

[Name of the selling dealer (oil companies)]

Certified that our airline is a designated Indian carrier notified by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No.S.0.2282(E) published at page 1 of Part II-Section 3-Sub-section (ii) of the Gazette of India, Extraordinary, dated the 8th September, 2009, for the purpose of International flights.

SI. No.	Description of goods	Invoice No. & date	Flight No.	Destination	Quantity	Value
(1)	(2)	(3)	(4)	(5)	(6)	(7)

Total

Place:	Signature:
Date:	Name:
	Designation:
	Name of the designated Indian carrier:

Dr. BEELA RAJESH

SECRETARY TO GOVERNMENT