©GOVERNMENT OF TAMIL NADU2007[Regd. No. Tamil Nadu/CCN/117/2006-08.
[Price : Rs.35.20 Paise.
TAMIL NADUGOVERNMENT GAZETTE
PUBLISHED BY AUTHORITY
No. 1] CHENNAI, MONDAY, JANUARY 1, 2007Margazhi 17, Viya, Thiruvalluvar Aandu—2037
PART III – SECTION 1 (a)
General Statutory Rules, Notifications, Orders, Regulations, etc.,issued by Secretariat Departments. _________ NOTIFICATIONS BY GOVERNMENT _________
COMMERCIAL TAXES AND REGISTRATION DEPARTMENTTAMIL NADU VALUE ADDED TAX RULES, 2007.
[G.O. Ms. No.1, Commercial Taxes and Registration (B1), 1
No. SRO A-(a-1)/2007.
In exercise of the powers conferred by subsection (1) of section 80 of the Tamil Nadu Value Added Tax Act,2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following rules:-RULES1.
.- These rules may be called the Tamil Nadu Value Added Tax Rules, 2007.2.
- They shall come into force on the 1st day of January, 2007.3.
.- In these rules, unless there is anything repugnant to the subject or context—
"Act" means the Tamil Nadu Value Added Tax Act, 2006;
"departmental representative" means an officer appointed by the State Government to receive on behalf of the assessing authority, notices issued by the Appellate Assistant Commissioner or Appellate DeputyCommissioner and to appear, act and plead on behalf of the assessing authority before the Appellate AssistantCommissioner or Appellate Deputy Commissioner, as the case may be;
"Form" means a form appended to these rules;
“Government Treasury” means a treasury or sub-treasury of the State Government and includesState Bank of India or any other bank authorised by the Government from time to time;
"importer" means any dealer who imports goods into the State from outside India;
"month" means a calendar month;