The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification No. G.O. Ms No. 47 Dated 1st March, 2011

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 with TIDEL Park Coimbatore Limited, co developer in the IT/ITES/SEZ at Vilankurichi, Coimbatore, developed by ELCOT for the Construction of IT park at ELCOT's IT Special Economic Zone at Vilankurichi, Coimbatore, subject to the condition that the dealer obtains and furnishes to the assessing authority, a declaration by the main contractor or sub-contractors duly certified by the TIDEL Park Coimbatore 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 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 manner, shall pay the tax at the rate on which tax is payable on turnover relating to purchase of such goods.

2. This Notification shall be deemed to have come into force on the 22nd May, 2008.

APPENDIX

DECLARATION

Name and address of the purchaser

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

To,

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

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 utilized in the execution of turn-key projects entered into with TIDEL Park Coimbatore Limited, co developer in the IT/ITES/ Special Economic Zone at Vilankurichi, Coimbatore, developed by ELCOT

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

Serial No	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 Statement are true to the best of my knowledge and belief and nothing has been concealed therefrom. The goods purchased have been actually utilized in the execution of turn-key project relating to TIDEL Park Coimbatore Limited, co developer in the IT/ITES/ Special Economic Zone at Vilankurichi, Coimbatore, developed by ELCOT

	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
	TIDEL Park Coimbatore Limited
	TIN No.