The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification I G.O. Ms. No.85 Dated 23rd September, 2008

In exercise of the powers conferred by sub-sections (1) and (2) 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 the tax payable on the sale of Aviation Turbine Fuel by the Oil Companies in Tamil Nadu to aircraft of any other country other than India which is a party to the Convention on International Civil Aviation or which has entered into Air Services Agreements with India, operating a scheduled or non-scheduled International Air Service to or from India, subject to the condition that the oil companies 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 23rd November 2002.

APPENDIX

CERTIFICATE

………………………………

(Name of the selling dealer (oil companies)).

Certified that our Aircraft is a party to the Convention on International Civil Aviation. We have entered into Air Services Agreement with India, operating a scheduled or non-scheduled International Air Service to or from India. (strike out whichever is not applicable)

Sl. 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 Aircraft :