The Tamil Nadu Value Added Tax Notification, 2006.
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Body NOTIFICATION-III. G.O. Ms. No. 77, No. II(1)/CTR/12(R-17)/2011. Commercial Taxes and Registration (B2), 11th July 2011,

In exercise of the powers conferred by sub-sections (1) and (3) of Section 30 read with clause (i) of sub-section (3) of Section 88 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes Department Notification No. (ll)(1)/CT/19(b-10)/2002, dated the 27th March 2002, published at Pages 36 and 37 of Part II-Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 27th March 2002, the Governor of Tamil Nadu hereby makes a reduction in respect of tax payable by any dealer to five percent on the sale of any goods except petrol, diesel and cement to the following, for use in generation, transmission and distribution for electrical energy:-

(i) Tamil Nadu Electricity Board Limited;

(ii) Tamil Nadu Generation and Distribution Corporation Ltd., (TANGEDCO);

(iii) Tamil Nadu Transmission Corporation Limited (TANTRANSCO);

(iv) Neyveli Lignite Corporation Limited, Neyveli;

(v) Local Authorities and Co-operative Societies who are licensees under the Electricity Act, 2003 (Central Act 36 of 2003)

Subject to the condition that the dealer obtains and furnishes a certificate in the form specified below:-

CERTIFICATE.

To:

(Name and address of the selling dealer)

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

Tax Identification No.

It is hereby certified that the goods listed below are purchased by for use in generation, transmission and distribution of electrical energy :

Serial No.	Invoice Number / date	Description of Goods	Quantity	Value (Rs.)


			Total

(Rupees ................................................ only)

Place:	(Signature)
Date:	Name:
	Status:
	Seal of Office:

2. The Notification shall come into force on the 12th July 2011.

ERRATUM TO NOTIFICATION No. G. O. 86 Dated 19th July, 2011.

The following erratum is issued to the Commercial Taxes and Registration Department Notification No.II(l)/CTR/12(R-17)/2Qll, published at page 8 of Part II-Secticr, 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 11^th July 2011:-

ERRATUM.

In the said Notification, for "Tamil Nadu Transmission and Distribution of Electrical Energy (TANTRANSCO)", read "Tamil Nadu Transmission Corporation Limited (TANTRANSCO)".