TAMIL
NADU GENERAL SALES TAX RULES, 1959
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Rule
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Rule
Heading |
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01 |
Short Title |
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02 |
Commencement |
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03 |
Definition - In these rules, unless there is anything repugnant
in the subject or context |
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04 |
Appellate Tribunal |
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04-A |
Additional Member of the Appellate Tribunal |
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05 |
Procedure for assessment |
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05-A |
Exclusions from turnover |
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05-B |
Determination of turnover of re-sale |
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05-C |
Admissible deductions in total turnover of re-sale |
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05-D |
Formula to arrive at value added tax |
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06 |
Admissible Deductions |
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06-A |
Determination
of Turnover for resale tax |
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06-B |
Omitted
w.e.f. 22-12-1993 |
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07 |
Returns
by dealer including those having more than one place of business |
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08 |
Omitted
w.e.f. 24-05-1963 |
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09 |
Return
of estimated turnover |
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10 |
Advance
payment of tax |
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11 |
Determination
of provisional turnover of tax by best judgement |
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12 |
Notice
before demand of advance tax |
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13 |
Issue
of demand notice for advance payment of tax |
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14 |
Casual
traders - special procedure |
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15 |
Annual
return - advance payment of tax, assessment, etc. |
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16 |
Final
assessment of provisional assesses |
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17 |
Provisional
tax to be rounded off to the nearest rupee |
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18 |
Monthly
return - Advance payment on actual monthly turnover, assessment
etc. |
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18-A |
Procedure
for issue of notice of demand of tax on revision of assessment |
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18-AA |
Tax
payable by dealer in lottery tickets |
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18-B |
Furnishing
of return by Government department |
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18-C |
Determination
of prevailing market price for assessment u/s 12-A |
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18-D |
Returns
to be submitted in duplicate |
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18-E |
Furnishing
of return where dealer is liable to pay tax or entitled to
refund of tax under Section 16-C |
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18-F |
Deposit
of tax deducted at source in works contract |
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19 |
Furnishing
of return where exemption is claimed |
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19-A |
Furnishing
of return where dealer is liable to pay tax under section
7-A |
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19-B |
Furnishing
of return where exemption is claimed |
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20 |
Fixation
of value of goods received in exchange |
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21 |
Furnishing
of return where the turnover is liable to different rates
of tax |
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21-A |
Furnishing
of Half yearly return |
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22 |
Purchase
of specified goods at concessional rates under section 3(3)
and 3(5) |
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22-A |
Omitted
w.e.f.18-07-1986 |
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22-B |
Purchase
of goods under Fifth Schedule |
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23 |
Reimbursement
of tax paid on declared goods |
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23-A |
Claim
for payment of interest by Government |
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24 |
Registration |
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25 |
Issue
of permits to travelling salesman and representatives |
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25-A |
Form
of written authorisation by registered dealers in favour of
travelling salesman, fees, and duplicate of form |
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26 |
Accounts
to be maintained by dealers |
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26-A |
Application
seeking clarifications by the Commissioner of Commercial Taxes |
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27 |
Appeal
to the Appellate Assistant Commissioner/Deputy Commissioner |
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27-A |
Intimation
to Departmental Representative and hearing of appeal |
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28 |
Revision
petition to Deputy Commissioner and Joint Commissioner of
Commercial Taxes |
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28-A |
Liability
of legal representative to pending proceedings on the death
of a dealer |
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29 |
Appeal
and Applications for review by Appellate Tribunal |
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30 |
Appeals
and applications for review before the Special Appellate Tribunal |
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31 |
Security
Bond |
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32 |
Communication
of order by Appellate and Revising authorities |
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33 |
Revision
of assessment on the basis of order under rule 32 |
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34 |
Revision
of assessment on the basis of orders of Appellate Tribunal
and Special Appellate Tribunal |
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35 |
Check
posts |
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35-A |
Movement
of goods for export and documents to be carried in respect
of such goods |
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35-B |
Procedure
for obtaining Transit Pass for goods specified in the Seventh
Schedule |
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36 |
Records
to be carried by a owner or a person incharge of goods vehicle |
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36-A |
Officer
empowered to inspect goods delivered to a carrier or bailee |
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36-B |
Production
of documents by carrier or bailee |
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36-C |
Furnishing
of declaration to the Inspecting Officer |
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37 |
Safe
custody of Form XX etc., and maintenance of register by dealer |
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38 |
Omitted |
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39 |
Procedure
to be followed before search and seizure |
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40 |
Entering
into partnership |
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41 |
Intimation
in the change of partnership |
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42 |
Dissolution
of partnership |
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43 |
Intimation
of closure of business, etc. |
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44 |
Liabilities
of guardian, trustee or agent of minor, etc. |
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45 |
Declaration
by HUF, Association, club Society, etc. |
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46 |
Business
owned by insolvents, duties of Receivers, Official Assignee
and Administrator - General |
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47 |
Power
to issue summons for appearance or production of documents |
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47-A |
Form
for objection to notice under section 26 |
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48 |
Payment
of T.A. etc. to witnesses |
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48-A |
Power
of Government for remission of tax sought by dealer |
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48-B |
Intimation
to the Assessing authority details of contract or lease entered
into |
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49 |
Appearance
by authorised representatives |
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50 |
Appearance
of Sales Tax Practitioners before the Officers of the C.T.
Department |
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51 |
Authorisation
of representative and appointment of legal practitioner |
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52 |
Service
of notices |
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53 |
Officers
empowered to compound offences |
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54 |
Furnishing
of information by Banks and Clearing Houses |
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54-A |
Publication
of information respecting assessees |
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55 |
Modes
of payment |
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56 |
Penalty
for breach of rules |
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57 |
Forms,
returns, etc. used should be those as prescribed by Government |
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58 |
Variations
in the forms to be notified by Commissioner of Commercial
Taxes |
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59 |
TNGST
Rules 1939 will continue to be followed in respect of all
matters prior to 01-04-1959 |
