Section 70(2) in Tamil Nadu Value Added Tax Act, 2006
(2)(a)When any goods specified in the Sixth Schedule, are [sold or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consigned or transferred by any goods vehicle to another State from any place within the State, the [seller or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consignor or transferor [or clearing and forwarding agent] [These words were inserted as per Gazette No 217 dated 14.10.2015] of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are [sold or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consigned or transferred to other State.(b)The [seller or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State.(c)If the [seller or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consignor or transferor of the goods fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the consignor or transferor and such [seller or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consignor or transferor shall, notwithstanding anything contained in section 3, be liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax.
