Section 2(2)(ii) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1976
(ii)has in both the financial years ending on the 31st day of March 1974 and the 31st day of March 1975, been assessed to sales tax under the [Tamil Nadu General Sales Tax Acts 1959 (Tamil Nadu Act 1 of 1959)] [This Act has been repealed and reenacted as the Tamil Nadu Value Added Tax Act, 2006.], or under the Central Sales Tax Act, 1956 (74 of 1956); or