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TAX NEWS
VOL.XXXV MAY-AUGUST 2012 No.4
ANDHRA CHAMBER OF COMMERCE
(For Private Circulation)
C O N T E N T S I - DIRECT TAXES
Income-Tax (Sixth Amendment) Rules, 2012 - insertion of Rule 10AB
Exemption of salaried employees from requirement of filing of returns for assessment year 2012-13
II - CENTRAL SALES TAX
Central Sales Tax (Tamil Nadu) Rules, 1957 – Amendment to
III - TAMIL NADU VALUE ADDED TAX
Tamil Nadu Value Added Tax (Third Amendment) Act, 2012
Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2012
Tamil Nadu Value Added Tax Act (Fifth Amendment) Act, 2012
Tamil Nadu Value Added Tax (Sixth Amendment ) Act, 2012
Tamil Nadu Value Added Tax Rules, 2007 -- Amendment to
Tamil Nadu Value Added Tax Rules, 2007 – Amendments to Rules 3, 9, 13, 14, 15, 17, 20 and 21 and Forms E, G, U, X, Y, Z, AA, CC, DD, HH, SS, TT and UU
Tamil Nadu Value Added Tax Rules, 2007 – Amendment to Rule 9(2)
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Exemption from payment of Value Added Tax on the sale of Furnace Oil for use in Gensets by the HT consumers for the period from 1.2.2012 to 30.9.2012
Tamil Nadu Value Added Tax Rules, 2007 – Amendment to Form I and Form J
Tamil Nadu Value Added Tax (Third Amendment) Act, 2012 – Implementation - - appointment of date
Tamil Nadu Value Added Tax Rules, 2007 – Insertion of Rule 16-A and Form WW – Amendment to Form RR -- VAT Audit Report
III - ANDHRA PRADESH VALUE ADDED TAX
Andhra Pradesh Value Added Tax (Amendment) Act, 2012 Andhra Pradesh Value Added Tax (Second Amendment) Act, 2012
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TAX NEWS PUBLISHED BY
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(for Private Circulation only) (All correspondence relating to the publication may be addressed to CHENNAI office)
VOL.XXXV MAY-AUGUST, 2012 No.4
I - DIRECT TAXES
INCOME-TAX (SIXTH AMENDMENT) RULES, 2012 - INSERTION OF RULE 10AB:
Vide Notification No. 18/2012 [F. NO. 142/5/2012-TPL] and S.O. 1169(E), dated May 23, 2012
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 namely:-
1. (1) These rules may be called the Income-tax (6th Amendment) Rules, 2012. (2) They shall come into force on the 1st day of April, 2012 and shall apply to Assessment year 2012-13 and subsequent years.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rules 10A, the following rule shall be inserted, namely:-
"Other method of determination of arm's length price
10AB. For the purposes of clause (f) of sub-section (1) of section 92C, the other method for determination of the arms' length price in relation to an international transaction shall be any method which takes into account the price which has been charged or paid, or would have been charged or paid, for the same or similar uncontrolled transaction, with or between non-associated enterprises, under similar circumstances, considering all the relevant facts."
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3. In rule 10B of the said rules, in sub-rule (1) after clause (e), the following clause shall be inserted, namely:- "(f) Any other method as provided in rule 10AB." EXEMPTION OF SALARIED EMPLOYEES FROM REQUIREMENT OF FILING OF RETURNS FOR ASSESSMENT YEAR 2012-13:
Vide Press Release [NO. 402/92/2006-MC (15 OF 2012)], dated July 20, 2012, Ministry of Finance, Government of India
CBDT vide its notification No. 9/2012 dated 17th February, 2012 has ex-empted salaried employees from the requirement of filing the returns for A.Y. 2012-13. The exemption is applicable only if all the following conditions are ful-filled: -
• Employee has earned only salary income and income from savings bank account and the annual interest earned from savings bank account is less than Rs. 10 thousand.
• The total Income of the employee does not exceed Rs. 5 Lakh (Total In-come means Gross Total Income Less deductions under Chapter VIA).
• The Employee has reported his PAN to the employer. • Employee has reported his income from interest on savings bank account
to employer. • Employee has received Form 16 from his employer. • Total Tax Liability of employee has been paid off by employer by way of
TDS and employer has deposited TDS with central government. • Employee has no refund claim.
• Employee has received salary only from one employer.
II - CENTRAL SALES TAX CENTRAL SALES TAX (TAMIL NADU) RULES, 1957 – AMENDMENT TO:
Vide G.O.Ms. No. 109 dated August 10, 2012 issued by the Commercial Taxes and Registration (C1) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated August 10, 2012.
In exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Governor of Tamil Nadu hereby makes the following amendments to the Central Sales Tax (Tamil Nadu) Rules, 1957:- AMENDMENTS. In the said Rules,- (1) rule 9-A shall be omitted; (2) in rule 10, (a) in sub-rule (1), -
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(i) after the expression ―blank declaration Form prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957‖, the expression ―or may generate pre-filled declaration Form electronically‖ shall be inserted;
(ii) after the expression ―required particulars in the‖, the expression ―blank declaration Form or electronically generated pre-filled‖ shall be inserted;
(b) in sub-rule (3), -
(i) in clause (i), after the expression ―from the assessing authority‖, the expression ―or generated electronically by him‖ shall be inserted;
(ii) in clause (ii), after the expression ―from the prescribed authority in his State‖, the expression ―or generated electronically‖ shall be inserted;
(c) in sub rule (5), in clause (i),-
(i) after the expression ―issued by an assessing authority‖, the expression ―or who generates declaration form electronically‖ shall be inserted;
(ii) after the expression ―from the assessing authority‖, the expression ―or generated electronically‖ shall be inserted;
(d) in sub-rule (5-B),-
(i) after the expression ―issued by an assessing authority‖, the expression ―or who generates declaration form electronically‖ shall be inserted;
(ii) after the expression ―received from the assessing authority‖, the expression ―or generated electronically‖ shall be inserted; (3) in rule 10-A, after the sentence ―An application which is not accompanied by the proof of payment shall be rejected.‖, the following sentence shall be added, namely:- ―A registered dealer may also generate Form C and Form F electronically in triplicate from the Tamil Nadu Commercial Tax Department website in white A4 size bond sheet (paper of not less than 75 gsm), free of cost.‖
III - TAMIL NADU VALUE ADDED TAX TAMIL NADU VALUE ADDED TAX (THIRD AMENDMENT) ACT, 2012:
Vide Act No. 18 of 2012 dated June 1, 2012 published in the Tamil Nadu Government Gazette Extraordinary.
The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 31st May 2012 and is hereby published for general information: An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
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BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:—
Short title and commencement: 1. (1) This Act may be called the Tamil Nadu Value Added Tax (Third Amendment) Act, 2012.; (2) It shall come into force on such date as the State Government may, by notification, appoint.
nsertion of New Section 63-A: 2. In the Tamil Nadu Value Added Tax Act, 2006, after section 63, the following section shall be inserted, namely:— 63-A. Accounts to be audited in certain cases.—(1) Every registered dealer whose total turnover including zero-rate sale and sale in the course of inter-State trade or commerce as specified in section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in a year, exceeds one crore rupees, shall get his ac-counts in respect of that year, audited by an Accountant and submit a report of such audit in the prescribed Form, duly signed and verified by the Accountant, to the Assessing authority, within such period as may be prescribed.
Explanation.—For the purpose of this section ―Accountant‖ means, a Chartered Accountant as defined in the Chartered Accountants Act, 1949 (Central Act 38 of 1949) or a Cost Accountant as defined in the Cost and Works Accountants Act, 1959 (Central Act 23 of 1959).
(2) If such registered dealer fails to get his accounts audited and submit a report of such audit within the prescribed period, as required in sub-section (1), the Assessing authority may, after giving a reasonable opportunity of being heard, direct such registered dealer to pay by way of penalty of sum of rupees ten thousand, in addition to any tax payable, in respect of the said period:
Provided that, this section shall not apply to the departments of Central and State Governments, local authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of 1989), the Tamil Nadu State Road Transport Corporations and similar such registered dealers, as may be notified by the Government.
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TAMIL NADU VALUE ADDED TAX (FOURTH AMENDMENT) ACT, 2012:
Vide Act No. 19 of 2012 dated June 1, 2012 published in the Tamil Nadu Government Gazette Extraordinary.
The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 31st May 2012 and is hereby published for general information:-
An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:-
Short Title and commencement:1. (1) This Act may be called the Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2012.; (2) It shall come into force on such date as the State Government may, by notification, appoint.
Amendment of Second Schedule: 2.In the Second Schedule to the Tamil Nadu Value Added Tax Act, 2006,-(1) against Serial Number 5, for item (ii) and the entries relating thereto in columns (2), (3) and (4), the following item and entries shall, respectively, be substituted, namely:-
At the point of First sale in the sale 5 percent: ―(ii) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thou-sand kilograms operated by scheduled airlines.
(2) against Serial Number 11, in column (4), for the entry ―4 per cent‖, the entry ―5 per cent‖ shall be substituted;
(3) after Explanation III, the following Explanation shall be added, namely:-
―Explanation IV.—For the purpose of item (ii) against Serial Number 5, ―scheduled airlines‖ mean the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.‖ TAMIL NADU VALUE ADDED TAX ACT (FIFTH AMENDMENT) ACT, 2012:
Vide Act No. 23 of 2012 published in the Tamil Nadu Government Gazette Extraordinary dated June 1, 2012.
The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 31st May 2012 and is hereby published for general information:-
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An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.
BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:-
Short Title and commencement: 1. (1) This Act may be called the Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2012.; (2) It shall come into force on such date as the State Government may, by notification, appoint.
Amendment of Section 2: 2. In the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the principal Act), in section 2, after clause (4), the following clause shall be inserted, namely:-
―(4-A) ―Assessment‖ means an assessment made or deemed to have been made under this Act and includes a re-assessment or revision of assess-ment;‖.
Substitution of Section 21: 3. For section 21 of the principal Act, the following section shall be substituted namely:- ―21. Filling of Returns.- Every dealer, reg-istered under this Act, shall file return, in the prescribed form showing the total and taxable turnover within the prescribed period, in the prescribed manner along with the prescribed documents and proof of payment of tax. The tax under this section shall become due without notice of demand to the dealer on the last date of the period for filling return as prescribed.‖
Amendment of Section 22: 4. In section 22 of the principal Act,- (1) for the marginal heading, the following marginal heading shall be substituted, namely:-
―Deemed assessment and Procedure to be followed by assessing au-thority.‖; (2) for sub-section (2), the following sub-section shall be substituted, namely:- ―(2) The assessing authority shall accept the returns submitted for the year, by the dealer, if the returns are in the prescribed form and accompanied with the prescribed documents and proof of payment of tax. Every such dealer shall be deemed to have been assesse for the year on the 31st day of October of the succeeding year:
Provided that in respect of such returns submitted for the years 2006-2007, 2007-2008, 2008-2009, 2009-2010 and 2010-2011, on which assessment orders are not passed shall be deemed to have been assessed on the 30th day of June 2012.‖;
(3) for sub-section (4), the following sub-section shall be substituted, namely:- ―(4) If no return is submitted by the dealer for any period of the year or if the return filed is incomplete or incorrect, or if not accompanied with any of the documents prescribed or proof of payment of tax, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year:
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Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard.‖;
(4) for sub-section (5) including the proviso thereunder, the following subsection including the proviso and the Explanation shall be substituted, namely:- ―(5) In addition to the tax assessed under sub-section (4), the assess-ing authority shall, in the order of assessment passed under sub-section (4) or by a separate order, direct the dealer to pay by way of penalty, a sum which shall be, one hundred and fifty percent of the difference of the tax assessed and the tax already paid as per the returns:
Provided that no penalty under this sub-section shall be imposed after the period of six years from the date of assessment order unless the dealer af-fected has had a reasonable opportunity of showing cause against such imposi-tion.
Explanation.- For the purpose of levy of penalty under this sub-section, the tax assessed on the following kinds of turnover shall be deducted from the tax as-sessed under sub-section (4):- (i) Any turnover representing additions to the turnover as per the returns made by the assessing authority without reference to any specific concealment of turnover; (ii) Any turnover estimated by the assess-ing authority with reference to any specific concealment of turnover as per the returns; (iii) Any turnover on which tax is paid at the concessional rate subject to the condition of furnishing any declaration but where such declaration could not be furnished at the time of assessment.‖.
Amendment of Section 25: 5. In section 25 of the principal Act, for sub-section (1), the following subsection shall be substituted, namely:- ― (1) If any dealer who is liable to pay tax under this Act fails to submit return within the prescribed period, or if the return submitted by him appears to the assessing authority to be incomplete or incorrect, the assessing authority may, after making such enquiry as it considers necessary, determine provisionally the tax payable by the dealer to the best of its judgment:‖
Amendment of Section 27: 6. In section 27 of the principal Act,- (1) in sub-section (1),- (i) in clause (a), for the expression ―five years from the date of as-sessment order by the assessing authority‖, the expression ―six years from the date of assessment‖ shall be substituted; (ii) in clause (b), for the expression ―five years from the date of order of assessment by the assessing authority‖, the expression ―six years from the date of assessment‖ shall be substituted;
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(2) in sub-section (2), for the expression ―five years from the date of order of assessment‖, the expression ―six years from the date of assessment‖ shall be substituted;
Amendment of Section 28: 7. In section 28 of the principal Act, in sub-section (1), for the expression ―five years from the date of order of assessment by the assessing authority‖, the expression ―six years from the date of assessment‖ shall be substituted.
Amendment of Section 40: 8. In section 40 of the principal Act, in the first proviso to sub-section (2), for the expression ―five years from the date of order of the assessment‖, the expression ―six years from the date of assessment‖ shall be substituted.
Amendment of Section 53: 9. In section 53 of the principal Act,- (1) for sub-section (1), the following sub-section shall be substituted, namely:- ―(1) The Joint Commissioner may, of his own motion, call for and examine any assessment deemed to have been made under sub-section (2) of section 22 or an order passed or proceeding recorded by the appropriate authority under sub-sections (4), (5) and (6) of section 22 or sections 24, 25, sub-sections (1), (2), (3) and (4) of section 27, section 28 or section 29, and if such assessment or order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such assessment or order or proceeding and may pass such order thereon as he thinks fit.‖;
(2) in sub-section (2), for clause (c), the following clause shall be substituted, namely:- ―(c) more than six years have expired after the date of assessment:‖.
Amendment of Section 55: 10. In section 55 of principal Act,- (1) for sub-section (1), the following sub-section shall be substituted, namely:-
―(1) The Additional Commissioner may, of his own motion, call for and examine any assessment deemed to have been made under sub-section (2) of section 22 or an order passed or proceeding recorded by the appropriate authority under sub-sections (4), (5) and (6) of section 22 or sections 24, 25, sub-sections (1), (2), (3), and (4) of section 27, section 28 or section 29 or an order passed by the joint Commissioner under sub-section (1) of section 53 or sub-section (3) of section 54 and if such assessment or order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provision of this Act, may initiate proceedings to revise, modify or set aside such assessment or order or proceeding and may pass such order thereon as he thinks fit.‖;
(2) in sub-section (2), for clause (c), the following clause shall be substituted, namely:- ―(c) more than six years have expired after the date of assessment:‖ TAMIL NADU VALUE ADDED TAX (SIXTH AMENDMENT ) ACT, 2012:
Vide Act No. 25 of 2012 published in the Tamil Nadu Government Gazette Extraordinary dated June 1, 2012.
The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 31st May 2012 and is hereby published for general information:-
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A Bill further to amend the Tamil Nadu Value Added Tax Act, 2006. BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:—
Short title and commencement: 1. (1) This Act may be called the Tamil Nadu Value Added Tax (Sixth Amendment) Act, 2012.; (2) It shall be deemed to have come into force on the first day of April 2012.
Amendment of First Schedule: 2. In the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the principal Act), in PART-B,-
(1) after Serial Number 34 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:- ―(34-A) Compact Fluorescent Lamps and Compact Fluorescent Tubes.‖; (2) Serial Number (46) shall be renumbered as Se-rial Number (46-A); and before Serial Number (46-A) as so renumbered, the following Serial Number and entry shall be inserted, namely:—
―(46) Electrically operated two wheelers (E-bikes).‖; (3) against Serial Number (67-A), after item (ai) and the entries relating thereto, the following item and entries shall be inserted, namely:- ―(aii) Splints and Veneers for matches.‖;
(4) for the entries against Serial Number (145), the following entries shall be substituted, namely:-
―(i) Vegetable oils including refined vegetable oils; (ii) Oil cake other than those specified in the Fourth Schedule.‖.
Amendment of Second Schedule: 3. In the Second Schedule to the principal Act,- (1) for Serial Numbers 1 and 2 and the entries relating thereto, the following Serial Numbers and entries shall be substituted, namely:-
―1 Alcoholic liquors of all kinds for human consumption which are purchased/ procured/ brought from outside the State other than foreign liquors falling against Serial Number 3.
At the point of first sale in the State
58 per cent.
At the second point of sale in the State.
14.5 per cent.
2 Alcoholic liquors of all kinds for human consump-tion, other than liquors falling against Serial Numbers 1 and 3.
At the point of first sale in the State.
58 per cent.
At the second point of sale in the State.
38 per cent.
At the third point of sale in the State.
14.5 per cent.‖
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(2) for Explanation I, the following Explanation shall be substituted, namely:-
―Explanation I.—For the purpose of levy of tax on the goods specified against Serial Number 2,— (a) at the second point of sale in the State, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the first point of sale; (b) at the third point of sale in the State, the total turnover of that goods shall be taken into account.‖.
Amendment of Fourth Schedule: 4. In the Fourth Schedule to the principal Act, in PART-B,- (1) in Serial Number 1, for item (ii) and the entries relating thereto, the following items and entries shall be substituted, namely:- ―(ii) Agricultural implements other than those specified in item (i) above and those powered or operated by tractors or power tillers, as notified by the Government and their parts and accessories. (iii) Sprayers, sprinklers and drip irrigation equipments including their parts and accessories.‖; (2) Serial Numbers 41-A and 41-B shall be renumbered as Serial Numbers 41-B and 41-C, respectively; and before Serial Number 41-B as so renumbered, the following Serial Number and entry shall be inserted, namely:- ―41-A. Handmade locks.‖; (3) Serial Numbers 48-A and 48-B shall be renumbered as Serial Numbers 48-B and 48C, respectively; and before Serial Number 48-B as so renum-bered, the following Serial Number and entry shall be inserted, namely:- ―48-A. Insulin of all types.‖;
(4) Serial Number 65 and the entries relating thereto shall be omitted.
TAMIL NADU VALUE ADDED TAX RULES, 2007 -- AMENDMENT TO:
Vide G.O. Ms. No. 64 dated May 15, 2012 published in the Tamil Nadu Government Gazette Extraordinary Part-III, Section 1(a) dated May 15, 2012.
No.SROA-17(a)/2012: In exercise of the powers conferred by sub-section (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 amendment to the Tamil Nadu Value Added Tax Rules, 2007,-
2. The amendment hereby made shall come into force on the 15th May 2012.
2 Alcoholic liquors of all kinds for human consump-tion, other than liquors falling against Serial Numbers 1 and 3.
At the point of first sale in the State.
58 per cent.
At the second point of sale in the State.
38 per cent.
At the third point of sale in the State.
14.5 per cent.‖
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AMENDMENT
In the said rules, in Rule 7, for sub-rule (5), the following sub-rule shall be substituted, namely:-
―(5) Every dealer registered under the Act shall file return in duplicate.
Provided that such category of dealers as may be directed by the Commissioner shall file returns electronically.
TAMIL NADU VALUE ADDED TAX RULES, 2007 – AMENDMENTS TO RULES 3, 9, 13, 14, 15, 17, 20 AND 21 AND FORMS E, G, U, X, Y, Z, AA, CC, DD, HH, SS, TT AND UU:
Vide G.O. Ms. No.91 dated July 2, 2012 issued by the Commercial Taxes and Registration (B1) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated July 2, 2012.
In exercise of the powers conferred by sub-section (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 amendments to the Tamil Nadu Value Added Tax Rules, 2007:-
2. The amendments hereby made shall come into force on the 2nd July, 2012.
AMENDMENTS.
In the said Rules,- 1. (1) in rule 3, in clause (b), for the expression "Appellate Assistant Commissioner or Appellate Deputy Commissioner‖ occurring in two places, the expression "Appellate Deputy Commissioner or Appellate Joint Commissioner” shall be substituted;
(2) in rule 9, in sub-rule (1), for the expression "Deputy Commissioner‖, the expression "Joint Commissioner” shall be substituted;
(3) in rule 13,-
(a) in sub-rule (1), for the expression "Joint Commissioner‖, the expression "Additional Commissioner” shall be substituted;
(b) in sub-rule (2), for the expression "Deputy Commissioner of the Commer-cial Taxes‖, the expression "Joint Commissioner of the Commercial Taxes” shall be substituted;
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(4) in rule 14,-
(a) in sub-rule (4), for the expression "the Appellate Assistant Commissioner or the Appellate Deputy Commissioner‖ occurring in two places, the expression "the Appellate Deputy Commissioner or the Appellate Joint Commissioner” shall be substituted;
(b) in sub-rule (6), for the expression " the Appellate Assistant Commissioner or the Appellate Deputy Commissioner‖, the expression "the Appellate Deputy Commissioner or the Appellate Joint Commissioner” shall be substituted;
(c) in sub-rule (8), for the expression "the Deputy Commissioner or the Joint Commissioner‖ occurring in three places, the expression "the Joint Commissioner or the Additional Commissioner” shall be substituted;
(d) in sub-rule (9), for the expression "the Appellate Assistant Commissioner or the Appellate Deputy Commissioner or the Deputy Commissioner or the Joint Commissioner of Commercial Taxes‖, the expression "the Appellate Deputy Commissioner or the Appellate Joint Commissioner or the Joint Commissioner or the Additional Commissioner of Commercial Taxes” shall be substituted; (e) in sub-rule (10), in clause (a), for the expressions "Deputy Commissioner‖, "Appellate Assistant Commissioner” and "Appellate Deputy Commissioner‖, the expressions "Joint Commissioner”, "Appellate Deputy Commissioner‖ and "Appellate Joint Commissioner” shall respectively be substituted;
(f) in sub-rule (11), in clause (a), for the expression "Deputy Commissioner‖, the expression "Joint Commissioner” shall be substituted;
(g) in sub-rule (13), in clause (b), for the expression "Joint Commissioner‖, the expression "Additional Commissioner” shall be substituted;
(h) in sub-rule (19), for the expressions “Deputy Commissioner” and "Joint Commissioner‖, the expressions “Joint Commissioner” and "Additional Commissioner” shall respectively be substituted; (5) in rule 15,- (a) in sub-rule (1), for the expression "an Assistant Commercial Tax Officer‖, the expression "the Deputy Commercial Tax offi-cer” shall be substituted;
(b) in sub-rule (8),-
(i) in clause (a), for the expression ―Territorial Assistant Commissioner‖, the expression "Territorial Deputy Commissioner” shall be substituted;
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(ii) in clause (b), for the expression "Deputy Commercial Tax Officer‖ occurring in two places, the expression "Commercial Tax Officer” shall be substituted;
(iii) in clause (c), for the expressions "Assistant Commissioner of Commercial Taxes (Enforcement)‖, and "Deputy Commissioner‖, the expressions "Deputy Commissioner of Commercial Taxes (Enforcement)” and "Joint Commissioner” shall respectively be substituted;
(c) in sub-rule (16), for the expression "Territorial Assistant Commissioner‖, the expression "Territorial Deputy Commissioner” shall be substituted; (d) in sub-rule (17), in clause (a), for the expression "territorial Assistant Commissioner‖, the expression "territorial Deputy Commis-sioner” shall be substituted;
(e) in sub-rule (18), in clause (b), for the expression "Territorial Assistant Commissioner‖ occurring in two places, the expression "Territorial Deputy Commissioner” shall be substituted.
(f) in sub-rule (21), for the expression "Deputy Commissioner‖, the expression "Joint Commissioner” shall be substituted;
(6) in rule 17, in sub-rule (2),- (a) in clause (e),-
(i) in sub-clause (i), for the expression "Deputy Commissioner‖ occurring in two places, the expression "Joint Commissioner” shall be substituted;
(ii) in sub-clause (ii), for the expression "Deputy Commissioner‖, the expression "Joint Commissioner” shall be substituted; (b) in clause (f),-
(i) in sub-clause (i), for the expression "Deputy Commissioner of Commercial Taxes‖ occurring in two places, the expression "Joint Commissioner of Commercial Taxes” shall be substituted;
(ii) in sub-clause (ii), for the expression "Deputy Commissioner of Commercial Taxes‖, the expression "Joint Commissioner of Commercial Taxes” shall be substituted; (7) in rule 20, for the expression "Assistant Commercial Tax Officer, Deputy Commercial Tax Officer, Commercial Tax Officer and Assistant Commissioner of the Commercial Taxes Department‖ , the expression "Deputy Commercial Tax Officer, Commercial Tax Officer, Assistant Commissioner and Deputy Commissioner of the Commercial Taxes Department” shall be substituted;
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(8) in rule 21, for the expression "an Assistant Commercial Tax Officer‖, the expression "the Deputy Commercial Tax Officer” shall be substituted;
2. (1) in Form-E, for the expression “The Registering / Assessing Authority / Deputy / Commercial Tax Officer”, the expression “The Registering /Assessing Authority / Commercial Tax Officer / Assistant Commissioner” shall be substituted;
(2) in Form-G,-
(a) for the expression ―BEFORE THE APPELLATE ASSISTANT COMMISSIONER/APPELLATE DEPUTY COMMISSIONER / DEPUTY COMMISSIONER/JOINT COMMISSIONER”, the expression ―BEFORE THE APPELLATE DEPUTY COMMISSIONER/APPELLATE JOINT COMMISSIONER/ JOINT COMMISSIONER/ ADDITIONAL COMMISSIONER” shall be substituted;
(b) for the expression “Appellate Assistant Commissioner /Appellate Deputy Commissioner / Deputy Commissioner / Joint Commissioner” occurring in two places, the expression “Appellate Deputy Commissioner / Appellate Joint Commissioner / Joint Commissioner / Additional Commis-sioner” shall be substituted;
(3) in Form-U, for the expression " Commercial Tax Officer/Deputy Commercial Tax Officer/Assistant Commercial Tax Officer‖, the expression "Assistant Commissioner/ Commercial Tax Officer/ Deputy Commercial Tax Officer” shall be substituted;
(4) in Form-X, for the expressions “Appellate Assistant Commissioner of Commercial Taxes” and “Appellate Deputy Commissioner of Commercial Taxes”, the expressions “Appellate Deputy Commissioner of Commercial Taxes” and “Appellate Joint Commissioner of Commercial Taxes” shall respectively be substituted;
(5) in Form-Y, for the expression “The Joint/Deputy Commissioner of Commercial Taxes”, the expression “The Additional/Joint Commissioner of Commercial Taxes” shall be substituted;
(6) in Form-Z, for the expressions “Appellate Assistant Commissioner”, “Appellate Deputy Commissioner” and “Deputy Commissioner” wherever they occur, the expressions “Appellate Deputy Commissioner”, “Appellate Joint Commissioner” and “Joint Commis-sioner” shall respectively be substituted;
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(7) in Form-AA, for the expressions “Appellate Assistant Commissioner”, “Appellate Deputy Commissioner” and “Deputy Commissioner” occurring in two places, the expressions “Appellate Deputy Commissioner”, “Appellate Joint Commissioner” and “Joint Commissioner” shall respectively be substituted;
(8) in Form-CC, for the expression “Appellate Assistant/Deputy Commissioner” occurring in two places, the expression “Appellate Deputy/Joint Commissioner” shall be substituted;
(9) in Form-DD, for the expression “Joint Commissioner” wherever it occurs, the expression “Additional Commissioner” shall be substituted;
(10) in Form-HH,- (a) for the expression ―BEFORE THE APPELLATE ASSISTANT COMMISSIONER/ APPELLATE DEPUTY COMMISSIONER/ DEPUTY COMMISSIONER”, the expression ―BEFORE THE APPELLATE DEPUTY COMMISSIONER/ APPELLATE JOINT COMMISSIONER/ JOINT COMMISSIONER” shall be substituted;
(b) for the expression “Appellate Assistant Commissioner/ Appellate Deputy Commissioner/Deputy Commissioner” occurring in two places, the expression “Appellate Deputy Commissioner/Appellate Joint Commissioner/Joint Commissioner” shall be substituted;
(c) for the expression ―an Assistant Commercial Tax Officer”, the expression ―the Deputy Commercial Tax Officer” shall be substituted;
(11) in Form-SS, for the expression “Deputy Commissioner”, the expression “Joint Commissioner” shall be substituted.
(12) in Form-TT, for the expression “Deputy Commissioner”, the expression “Joint Commissioner” shall be substituted; (13) in Form UU, for the expression ―Deputy Commissioner”, the expression “Joint Commissioner” shall be substituted. TAMIL NADU VALUE ADDED TAX RULES, 2007 – AMENDMENT TO RULE 9(2): Vide G.O. Ms. No. 92 dated July 2, 2012 issued by the Commercial Taxes and Registration (B1) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated July 2, 2012. In exercise of the powers conferred by sub-section (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 amendment to the Tamil Nadu Value Added Tax Rules, 2007:-
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2. The amendment hereby made shall come into force on the 2nd
July, 2012.
AMENDMENT
In the said Rules, in rule 9, in sub-rule (2), for the expression ―clause (b)‖, the expression ―clause (c)‖ shall be substituted. EXEMPTION FRM PAYMENT OF VALUE ADDED TAX ON THE SALE OF FUR-NACE OIL FOR USE IN GENSETS BY THE HT CONSUMERS FOR THE PERIOD FROM 1.2.2012 TO 30.9.2012:
Vide G.O. Ms. No. 103 dated August 1, 2012 issued by the Commercial Taxes and Registration (B2) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated August 1, 2012.
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TAMIL NADU VALUE ADDED TAX RULES, 2007 – AMENDMENT TO FORM I AND FORM J:
Vide G.O. Ms. No.110 dated August 10, 2012 issued by the Commercial Taxes and Registration (B2) Department and published in the Tamil Nadu Government Gazette Extraordinary dated August 10, 2012.
In exercise of the powers conferred by sub-section (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 amendments to the Tamil Nadu Value Added Tax Rules, 2007:-
2. The amendments hereby made shall come into force on the 10th August, 2012.
AMENDMENTS. In the said Rules,- (1) in Form I, for Annexure I, the following Annexure shall be
substituted, namely:-
(2) to Form J, the following Annexure shall be added, namely:-
P.S.: Annexure-I – Date of Purchases / Receipts during the month; Annexure-I – Details of Inter-State purchases / Stock Transfer Inward during the month; Form J Annexure – Details of Inter State Purchases / Stock Transfer Inward during the month which run to 4 pages, has not been reproduced in this issue. The full text of the Notification is available in the office of the Chamber for perusal of Members. Interested Members may obtain a copy of same from the office of the Chamber on request by Email.
TAMIL NADU VALUE ADDED TAX (THIRD AMENDMENT) ACT, 2012 – IMPLEMENTATION -- APPOINTMENT OF DATE:
Vide G.O. Ms. No. 118 dated August 30, 2012 issued by the Commercial Taxes and Registration (B2) Department and published in the Tamil Nadu Gov-ernment Gazette Extraordinary dated August 30, 2012.
In exercise of the powers conferred by sub-section (2) of Section 1 of the Tamil Nadu Value Added Tax (Third Amendment) Act, 2012 (Tamil Nadu Act 18 of 2012), the Governor of Tamil Nadu hereby appoints the 30th day of August 2012, as the date on which the said Act shall come into force.
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TAMIL NADU VALUE ADDED TAX RULES, 2007 – INSERTION OF RULE 16-A AND FORM WW – AMENDMENT TO FORM RR -- VAT Audit Report:
Vide G.O. Ms. No.119 dated August 30, 2012 issued by the Commercial Taxes and Registration (B1) Department, Government of Tamil Nadu and published in the Tamil Nadu Government Gazette Extraordinary dated August 30, 2012.
In exercise of the powers conferred by sub-section (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 amendments to the Tamil Nadu Value Added Tax Rules, 2007;-
2. The amendments hereby made shall come into force on the 30th August, 2012.
AMENDMENTS
In the said Rules,- (1) after rule 16, the following rule shall be inserted, namely;-
“16-A. Procedure for filing Audit Report,- (1) Every registered dealer liable to get his accounts audited as per sub-section (1) of section 63A shall furnish the Audit Report in Form-WW within seven months from the end of the year in duplicate.
(2) The notice for levy of penalty will be issued in Form-RR,
(20 after Form –WW, the following form shall be added, namely:-
P.S.:Form – WW – Audit Report under Section 63A TN VAT 2006; Form RR Notice of Interest which run to 13 pages, has not been reproduced in this issue. The full text of the Notification is available in the office of the Chamber for perusal of Members. Interested Members may obtain a copy of same from the office of the Chamber on request by Email.
III - ANDHRA PRADESH VALUE ADDED TAX
ANDHRA PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2012:
Vide G.O. Ms. No. 45 published in the Andhra Pradesh Gazette Part-IV-B, Extraordinary No. 11 dated April 20, 2012 .
The following Act of the Andhra Pradesh Legislature which was as-sented to by the Governor of Andhra Pradesh on the 17th April, 2012 and the said assent is hereby first published on the 20th April, 2012 in the Andhra Pradesh Gazette for general information:-
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The Andhra Pradesh Value Added Tax (Amendment) Act, 2012 -- Act No. 11 of 2012
An Act Further to amend the Andhra Pradesh Value Added Tax Act, 2005
Be it enacted by the Legislature of the State of Andhra Pradesh in the Sixty-Third Year of the Republic of India as follows:
1. Short title and Commencement:- (1) This Act may be called the Andhra Pradesh Value Added Tax (Amendment) Act, 2012. (2) (a) section 2 and clause (v) of section 3 shall be deemed to have come into force with effect on and from 11th, July, 2011; (b) clause (i) of section 3 and section 4 shall be deemed to have come into force with effect on and from 14th September, 2011; (c) clause (ii) of section 3, shall be deemed to have come into force with effect on and from 24th, August, 2011; (d) clause (iii) of section 3 shall be deemed to have come into force with effect on and from 22nd November, 2011; (e) clause (iv) of section 3 shall be deemed to have come into force with effect on and from 17th May, 2011;
2. Amendment of Schedule I:- In the Andhra Pradesh Value Added Tax Act, 2005 [Act 5 of 2005] (herein after referred to as Principal Act) in Schedule I,
(i) the entries 45 and 46 shall be omitted; (ii) in entry at serial number 49, for the words 'made-ups" the words "Fabrics, made ups" shall be substituted.; (iii) after entry at serial number 61, the following entries shall be added, namely,- "62. Zari''
"63. Fabrics, Made-ups and garments produced and sold by the Powerloom units in the State to dealers registered under the Act, only at the point of sale in the hands of powerloom units.
3. Amendment of Schedule IV:- In the principal Act, in Schedule IV,
(i) in the heading for the expression "4%", the expression "5%" shall be substituted; ii) for the entry at serial No. 45, the following shall be substituted, namely,-
45. Pipes of all varieties including GI, CI, PVC, Ductile, RCC and PCC pipes, fittings thereof and Cement Poles'; (iii) under entry 100, in the table thereunder, after serial number 234, the following shall be added, in the corresponding columns, namely;
(iv) in entry at serial No. 116, after item (k) the following item shall be added namely:- (i) Andhra Pradesh Power Development Company Limited (APPDCL)"
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(v) after entry at serial No. 126, the following entries shall be added namely:- 127. Cotton fabrics, manmade fabrics, wollen fabrics, textile made ups, bed sheets, pillow covers, towels, blankets, travelling rugs, curtains, embroidery articles excluding fabrics, made ups and garments made from handloom/khadi cloth or produced and sold by the powerloom units in the State to dealers registered under the Act only at the point of sale in the hands of powerloom units." 128. Sugar excluding Khandesari Sugar."
4. Amendment of Schedule VI:- In the principal Act, in Schedule VI, in the table thereunder, after item number 5, the following item shall be added, in corresponding columns namely,-
ANDHRA PRADESH VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2012:
Vide G.O. Ms. No. 46 published in the Andhra Pradesh Gazette Part-IV-B, Extraordinary No. 12 dated April 20, 2012 .
Act No. 12 of 2012 -- An Act Further to amend the Andhra Pradesh Value Added Tax Act, 2005.
Be it enacted by the Legislature of the State of Andhra Pradesh in the Sixty-Third Year of the Republic of India as follows:
1. Short title and Commencement:- (1) This Act may be called the Andhra Pradesh Value Added Tax (Second Amendment) Act, 2012.;
(2) Sub-Section (3) and sub-section (5) of section 2 shall be deemed to have come into force on and from the 15th September, 2011 and the remaining provisions shall be deemed to have come into force on and from the 14th September, 2011.
Sl. No. Heading No. Sub-Heading Description of Goods
(1) (2) (3) (4)
"235 5603 13 00 Non-Woven Fabrics"
Item No.
Description Point of levy Rate of Tax
(1) (2) (3) (4)
"6 Tobacco products including Gutkha, Khara Masala, kimam, dokta, Zarda, sukha or surthi and Cigarattes except those specified in Schedule – I
At the point of first sale in the State
20%
2. Amendment of Section 4:- In the Andhra Pradesh Value Added Tax Act, 2005 [Act 5 of 2005] (hereinafter referred to as Principal Act) in section 4,- (1) in sub-section (4), for the words and expression at the rate of four percent (4%)" the words and expression "at the rate of five percent (5%)" shall be substituted; (2) in sub-section (7),-
(i) in clause (b), for the words and expression "at the rate of 4%" the words and expression "at the rate of five percent (5%)" shall be substituted; (ii) in clause (d), for the words and expression "at the rate of 4%" the words and expression "at the rate of five percent (5%)" shall be substituted:
(3) in sub-section (8-B), for the words and expression "at the rate of 4%", the words and expression "at the rate of five percent (5%)" shall be substituted; (4) in sub-section (9),
(i) In clause (b), for the words and expression "at the rate of four percent (4%)" the words and expression "at the rate of five percent (5%)" shall be substituted; (ii) in clause (d), for the words and expression "at the rate of four percent (4%)" the words and expression at rate of five percent (5%)" shall be substituted.
(5) In sub-section (11), for the words and expression "at the rate of 4%" the words and expression "at the rate of five percent (5%)" shall be substituted.
3. Amendment of Section 13:- In the principal Act, in section 13, in sub-section (6), for the words and expression "in excess of 4%" the words and expression "in excess of five percent (5%)" shall be substituted.
4. Amendment of Section 22:- In the principal Act, in section 22, in sub-section (3-A), for the words and expression "at the rate of 4%" the words and expression "at the rate of five percent (5%)" shall be substituted.
5. Repeal of Ordinance No. 3 of 2012:- The Andhra Pradesh Value Added Tax (Amendment) Ordinance, 2012 is hereby repealed.
Edited, Published and Printed by Shri P. Nandagopal, Secretary on behalf of Andhra Chamber of Commerce at „Velagapudi Ramakrishna Bldg., 23, Third Cross Street, West C.I.T. Nagar, P.B. No. 3368, Nandanam, Chennai-600 035 (Phones: 24315277/ 24315278/ 24315279)
