The Tamil Nadu Additional Sales Tax Act, 1970

(1) This Act may be called the TamilNadu Additional Sales Tax Act, 1970. (2) It shall be deemed to have come into force on the f st April 1970. (1) This Act may be called the Tamil Nadu Additional Sales Tax (Amendment) Act, 1999 (and subsequent acts of 2001, 2002, 2005). (2) [Various commencement dates for specific sections as per the respective amendment acts].

(1) (a) The tax payable under the Tamil Nadu General Sabs Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereafter in this section referred to aq the said Act), slqll, in' the case of a dealer whose taxable turnoyer for a icai' exceeds three lakhs of rdpees, be increased by a,n; qddi- tiowl tax calculated at the following rates, namely:- (i) Where the taxabJe turnover exceeds three lakhs of rupees but does not exceed five lakhs of rupees 0.5 per cent of the taxable turnover; (ii) Where the taxable turnover exceeds five lakhs of rupees but does not exceed seven lakhs of rupees 0.5 per cent of the taxable turnover; (iii) Where the taxable turnover exceeds seven lakhs of rupees but does not exceed ten lakhs of rupees 0.6 per cent of the taxable turnover; (iv) Where the taxable turnover exceeds ten lakhs of rupees 0.7 per cent of the taxable turnover: Provided that where in respect of aeclared goods as defined in clause (k) of section 2 of the said Act, the tax payable by such dealer under the said Act, togther with the additional tax pays ble under this sub-section, exceeds four per cent of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such ah extent that the tax and the additional tax together shall not exceed four per cent of the sale or purchase price of such goods. (b) The provisions of the said Act shall apply in relation to the additional tax payable under clause (a) as they apply in relation to the tax payable under the said Act. (1) The tax payable uilder tho Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this 3ection referted'to as the said Act), slisll, in the: case of a dea- i'er whose total'turnover for a year exweds ten Iakhs 6f rupees, tj'e increased b an additional tax at the rate of five Der cent of the tax payab e by that dealer for that year and the provisions of the 'said.Act shall apply in relation to the said additional tax 6s t k y 'apply in relation td the tax payable under 'the said Act : Provided that where in 'respect of aeclared goods as defined in- clause. (h) of section. 2 of the said act, the tax payable by such dealer under the said Act together with the additional tax payable under this sub-section, exceeds three per cent of the sale or pllrchhse piice thereof, the rate of additional ta o in redpect of such goods shall be reduced t o such an extent that the tax and the! additional tax together shall not exceed three per cent af thb sale or purch~se pricc 7f rq*+ ~ o o ~ s . In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section (1),— (1) clause (a) shall be omitted; (2) in clause (aa),— (a) for the expression commencing with the words "The tax payable under the said Act" and ending with the words "outside the State", the following expression shall be substituted, namely:-"The tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this section referred to as the said Act), shall, in the case of a dealer including the principal selling or buying goods through agents"; (b) the Explanation shall be re-numbered as Explanation 1 and in Explanation 1 as so re-numbered, the expression "in this State" shall be omitted; (c) after Explanation I, the following Explanation shall be inserted, namely:-"Explanation II.—Notwithstanding anything contained in the said Act, for the purpose of this clause, "turnover" in respect of sugarcane excluding sugarcane setts shall be arrived at by multiplying the total metric tonnes of sugarcane excluding sugarcane setts purchased during the year, by the minimum price fixed under clause 3 and the additional price determined under clause 5-A of the Sugarcane (Control) Order, 1966 and such turnover shall be included in the total turnover of the dealer and the taxable turnover shall be arrived at accordingly for the purpose of this clause."; (d) in clause (b), for the expression "under clause (a)", the expression "under clause (aa)" shall be substituted. [Further amendments made by 2001, 2002, and 2005 Acts include modifying thresholds, adding Explanations III, IV, V, and inserting clause (aaa) regarding interest].

If any dealer collects any amount by way of additional tax or purporting to be by way of additional tax, in contravention of the provisions of sub-section (2) of section 2, the assessing authority concerned may, after giving such dealer a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty, a sum not exceeding one and a half times such amount: Provided that no proceedings under this section shall be commenced after a period of five years from the expiry of the year in which the amount has been collected: Provided further that no prosecution for an offence under sub-section (3) of section 2 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.

All the provisions relating to offences of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), in this section referred to as the said Act, shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any additional tax required to be collected under this Act, or in relation to any process connected with such assessment, re-assessment, collection or enforcement.

(2) Notwith&alldidg aanything'~ntaind in!tl;b h d Act, no dealer rcfehod to in sub-section'(1) shall be entitled to collcct the additional 'tax'' payable under the syid sub-saotion. (3) Any %dealer1-w2i*o"collects the additiond t i x payable under sub-section (11, in- contraventio~of the provisions of sub-sect ion (2), shall be punishable with fine which may extend to one thousand rupees, and no Court below the rank of a Preside~y Magistrate or a Magis- trate of the Flrst-Clkss shall try myasuoh offence. (1) The Government may make rules to carry out the purposes of this Act. (2) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.