Section 10(1) in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
(1)Every registered dealer in the added territory shall, in respect of any goods or class of goods which the State Government may, by notification in this behalf specify, within seven days from the date of such notification, furnish to the assessing authority concerned a return in such form and containing such particulars as may be specified in the said notification, declaring the stock is of such goods or class of goods held by him on the date of the commencement of this Act.
