The Tamil Nadu Value Added Tax Notification, 2006.
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Body The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 8th November, 2013 and is hereby published for general information:-

ACT No. 28 OF 2013.

An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-fourth Year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2013.

(2) (a) Section 2 Shall come into force on such date as the State Government may, by notification appoint

(b) Section 3 Shall be deemed to have come into force on the 1st day of April, 2013

2. Amendment of section 19 (Tamil Nadu Act 32 of 2006)

In section 19 of the Tamil Nadu Value added tax Act, 2006 (hereinafter referred to as the principal Act),-

(1) to sub-section (2), the following proviso shall be added, namely:-

"Provided that input tax credit shall be allowed in excess of three per cent of tax for the purpose of specified in clause (v).";

(2) in sub-section (4) for the expression "three per cent of tax", the expression "five per cent of tax" shall be substituted;

3. Amendment of Second Schedule.

(1) In the Second Schedule to the principal Act,

(1) for Serial Number 2 and the entries relating thereto, the following Serial Number and entry shall be substituted namely:-

2	(i) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3.	At the point of first sale in the State.	58 per cent
	(ii) Alcoholic liquors of all kinds for human consumption, other than Beer, Wine, draught Beer and liquors falling against Serial Numbers 1 and 3, where basic price per case is,-	At the second point of sale in the State
	(a) upto Rs. 421		245 per cent
	(b) from Rs. 422 upto Rs.435		240 per cent
	(c) from Rs. 436 upto Rs.455		230 per cent
	(d) from Rs. 456 upto Rs.469		225 per cent
	(e) from Rs. 470 upto Rs.499		220 per cent
	(f) from Rs. 500 upto Rs.514		215 per cent
	(g) from Rs. 515 upto Rs.527		210 per cent
	(h) from Rs. 528 upto Rs.717		205 per cent
	(i) from Rs. 718 upto Rs.760		195 per cent
	(j) from Rs. 761 upto Rs.4726		190 per cent
	(k) from Rs. 4727 and above		185 per cent
	(iii) Beer	At the second point of sale in the State	260 per cent
	(iv) Wine	At the second point of sale in the State	250 per cent
	(v) Draught Beer	At the second point of sale in the State	270 per cent
	(i) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3.	At the third point of sale in the State.	14.5 per cent.";

(2) In Explanation I, after clause (b), the following clauses shall be added, namely:-

"(c) "basic price" means the price paid for alcoholic liquors by the Tamil Nadu state Marketing Corporation Limited, a Corporation Wholly owned and controlled by the State Government, to the suppliers, which includes ex-factory price and transport charges:

(d) "per case" means alcoholic liquor of 8.640 litres in the case of 180 ml pack and 9.000 litres in the case of other packes.".

4. Amendment of Sixth Schedule.

(1) In the Sixth Schedule to the principal Act, after serial number 12 and the entries relating thereto, the following serial numbers and entries shall respectively be added, namely:-

'13 Vegetable oils including refined vegetable oils

14 Iron and steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)".

(By order of the Governor)

G. JAYACHANDRAN

Secretary to Government

Law Department