Vidhi Codex

Bare Act

The Tamil Nadu Additional Sales Tax Act, 1970

Tax19705 sections

This Act amends the Tamil Nadu General Sales Tax Act to impose an extra tax on businesses operating in the state. It specifically targets dealers whose annual sales exceed three lakh rupees, charging them a percentage of their turnover based on the amount sold. For high-volume dealers with over ten lakh rupees in sales, the additional tax is set at five percent of their total tax liability. The law also includes special rules for "declared goods" to ensure the combined tax rate does not exceed a specific limit. This measure allows the state government to generate extra revenue to fund public services and infrastructure development.

Start reading →Read full ActSections
  1. 1. Short title and extent
  2. 2. Levy of additional tax in the case of certain dealer
  3. 3-A. Penalty for collection of tax by dealer
  4. 3-B. Levy and collection of penalty
  5. 4. Power of dealer to collect tax

PDF: pending for this language.