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The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notifciation No. G.O. Ms. No. 178, Commercial Taxes and Registration (B2), No. II(1)/CTR/65/2007 31st October 2007

In exercise of the powers conferred by sub-section (1) of Section 30 read with sub-section (4) of Section 88 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 under Section 12 of the said Act by the exporters of Gold Jewellery on the purchase of gold imported from Foreign Countries on the following basis under the Gold Jewellery Export Promotion and Replenishment Scheme of Government of India:-

(a) replenishment scheme after completion of export;

(b) outright purchase basis in advance; and

(c) on loand basis

from Mineral and Metals Trading Corporation and the following fourteen Scheduled Commercial Banks authorized by the Reserve Bank of India:-

(1) Allahabad Bank

(2) Bank of India

(3) Canara Bank

(4) Indian Overseas Bank

(5) ABN-Amro Bank

(6) Bank of Nova Scotia

(7) Standard Chartered Bank

(8) State Bank of India

(9) Corporation Bank

(10) Oriental Bank of Commerce

(11) Bank of Baroda

(12) Punjab and Sind Bank

(13) Syndicate Bank

(14) Dena Bank

2. The Notification shall be deemed to have come into force on the 1st April 1999 and shall be deemd to have remained in force up to and inclusive of the 31st December 2006.