Section 18(1) in Tamil Nadu Value Added Tax Act, 2006
(1)The following shall be zero rate sale for the purpose of this Act, and shall be eligible for input tax credit or refund of the amount of the tax paid on the purchase of goods specified in the First Schedule including capital goods, by a registered dealer in the State, subject to such restrictions and conditions as may be prescribed:-(i)A sale as specified under sub-section (1) or (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);(ii)Sale of goods to any registered dealer located in Special Economic Zone in the State, [for the purpose of use in manufacture, trading, production, processing, assembling, packaging or for use as packing material or packing accessories] [These words are inserted in Sub-section (1) Item (ii) and these words are omitted in Sub-section (2) of Section 18 and Sub-section (1) of Section 19 and new proviso was inserted instead of old proviso in Section 19 as per Gazette No 217 dated 14.10.2015.] if such registered dealer has been authorised to establish such units by the authority specified by the Central Government in this behalf; and(iii)Sale of goods to International Organisations listed out in the Fifth Schedule.
