Section 87A in Tamil Nadu Value Added Tax Act, 2006
87A. [ Assessment of sales in certain cases. [This Section was added from 18th June 2008 by Section 4 of the Amendment Act (No.49 of) 2008]
- Not withstanding anything contained in this Act, the assessment of a dealer under the Tamil Nadu General Sales Tax Act, 1959 ( Tamil Nadu Act I of 1959) or under the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970), in respect of the assessment for the period from the 1st day of April 2006 to the 31st day of December 2006, shall be on the basis of the return filed by him, within such time and in such manner as may be prescribed and such return shall be accepted in accordance with the Rules as may be prescribed.]
