VALUE
ADDED TAX ACTS, 2006
INDEX
No Description
1 Short title and commencement
4 Levy of tax on right to use any goods
5 Levy of tax on transfer of goods
involved in works contract
6 Payment of tax at compounded rates by
works contractor
7 Levy of tax on food and drinks
9 Levy of tax on bullion and jewellery
10 Tax on goods purchased by Dealers
registered under Central Act 74 of 1956
13 Deduction of tax at source in works
contract
16 Stage of levy of taxes in respect of
imported and exported goods
18 Zero-rating
22 Procedure to be followed by assessing
authority
23. Procedure when assessee claims identical question of law
is pending before High Court or Supreme Court.
24 Assessment of sales shown in accounts
at low prices
25 Procedure to be followed in
assessment of certain cases
26 Assessment of legal representatives
27 Assessment of escaped turnover and
wrong a ailment of input tax credit
28 Assessment of turnover not disclosed
under compounding provisions
30 Power of Government to notify
exemption or reduction of tax
31 Power of Government to notify
remission
32 Power of Government to notify
deferred payment of tax
33 Remission of tax deemed to be
deferred payment of tax
36 Liability to tax of partitioned Hindu
family, dissolved firm, etc
37 Liability to tax private company on
winding up
42 Payment and recovery of tax, penalty,
etc
43 Transfers to defraud revenue void
44 Recovery of penalty or interest
46 Recovery of tax where business of
dealer is transferred
47 Rounding off of turnover, tax, etc
49 Special powers of Assistant
Commissioner under Revenue Recovery Act
50 Constitution of Appellate Tribunal
51 Appeal to Appellate Assistant
Commissioner
52 Appeal to Appellate Deputy
Commissioner
53 Special powers of Deputy Commissioner
54 Powers of revision of Deputy
Commissioner
55 Special powers of Joint Commissioner
57 Powers of revision by Joint
Commissioner
58 Appeal to Appellate Tribunal
61 Petitions and appeals to High Court
to be heard by a Bench of not less than two Judges
62 Amendment of order of assessment etc
64 Maintenance of upto date, true and
correct accounts and records by dealers
65 Powers to order production of
accounts and powers of entry, inspection, etc
66 Powers to inspect goods delivered to
a carrier or a bailee
67 Establishment of check post or
barrier and inspection of goods while in transit
68 Possession and submission of certain
records by owners, etc. of boats
69 Possession and submission of certain
records by owners, etc. of goods vehicle
74 Assessment, etc. not to be questioned
in prosecution
76 Limitation for certain suits and
prosecutions
77 Bar of suits and proceedings to set
aside or modify assessments except as provided in this Act
78 before any authority in proceedings
79 Publication of information in respect
of the assessees
81 Power to summon witnesses and
production of documents
83 Power to remove difficulties
84 Power to rectify any error apparent
on the face of the record
85 Prohibition of disclosure of
particulars produced before tax authorities
87 Construction of reference to Tamil
Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act