Vidhi Codex

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The Tamil Nadu Value Added Tax (Special Provision) Act, 2010

Tax20104 sections

The Tamil Nadu Value Added Tax (Special Provision) Act, 2010 is a state law designed to give retrospective legal effect to a specific amendment made to the state value-added tax framework. Specifically, it enacts that Section 2 of the Tamil Nadu Value Added Tax (Second Amendment) Act, 2010 is deemed to have taken effect from January 1, 2007, rather than its later publication date in August 2010. By backdating this provision, the Act regulates how commercial tax liabilities and procedures apply to past transactions for registered businesses in Tamil Nadu. It also formally repeals an earlier temporary ordinance while preserving and validating all legal actions taken under it.

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  1. 1. Short Title
  2. 2. Section 2 of Tamil Nadu Act 22 of 2010 deemed to have come into force on the 1st day of January 2007
  3. 3. Repeal And Saving
  4. 0. Preamble

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