The Tamil Nadu Value Added Tax Notification, 2006.
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Body NOTIFICATION No. G.O. Ms No.121 Dated 14th June, 2007

In exercise of the powers conferred by sub-section (1) 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 tax payable by any dealer on the sale of any goods for use in the execution of turn-key projects by main contractors or sub contractors registered under the said Act, who have entered into agreement either directly or indirectly with Tvl Cheyyar Special Economic Zone Developers Private Limited for construction or development of the footwear product specific SEZ in the area at Cheyyar SIPCOT Industrial Park notified as SEZ by the Government of India, subject to the condition that the dealer obtains and furnishes to the assessing authority, a declaration by the main contractors or sub-contractors duly certified by the Thiruvalargal Cheyyar Special Economic Zone Developers Private Limited once in a year in the form appended to this Notification.

Provided that if the main contractor or sub-contractor after purchasing the goods in respect of which they had furnished any declaration, fails to make use of the goods so purchased for the purpose specified in the declaration but disposes of such goods in any other maner, shall pay the tax at the rate on which tax is payable on turnover relating to purchase of such goods.

APPENDIX

DECLARATION

Name and adddress of the purchaser

Taxpayer Identification Number under the Tamil Nadu Value Added Tax Act, 2006.

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

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

(Name and address of the seller)

(i) Declared that the goods for which the particulars specified below have been purchased by us and utilised/intended to be utilised in the execution of turn-key projects entered into with Thiruvalargal Cheyyar Special Economic Zone Developers Private Limited, an unit located in a Special Economic Zone, Tamil Nadu, notified by the Government of India.

(ii) Declared that I am a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 in the office of the Commercial tax Officer/Deputy Commercial Tax Officer .................. Assessment Circle and filing monthly returns in Form-I including the turnover in the said contract bearing No.................. dated .................

Serial Number	Purchase Order Number and Date	Seller's cash or invoice Number and Date	Description and quantity of goods	Value (in rupees)	Nature of turn-key project Number and Date	Total value of the contract (in rupees)
1	2	3	4	5	6	7

VERIFICATION

The above statements are true to the best of my knowledge and belief and nothing has been concealed therefrom. The goods purchased have been actually utilised in the execution of turn-key project relating to Thiruvalargal Cheyyar Special Economic Zone Developers Private Limited, in the area at Cheyyar SIPCOT Industrial Park, notified as SEZ by the Government of India.

	Signature with date:
	Name and status of the person signing for and on behalf of main/sub-contractors.

CERTIFICATE

Certified that the goods mentioned above are intended for execution of works contract as per our Order No.................. dated.................. given in favour of ..................... (here enter name and status of the dealer)

Signature and status of the person signing the certificate for Cheyyar Special Economic Zone, Cheyyar.

DEBENDRANATH SARANGI

SECRETARY TO GOVERNMENT