Section 3(3)(ii) in Tamil Nadu Debt Relief Act, 1979
(ii)has, in both the financial years ending on the 31st March 1977 and the 31st March 1978, been assessed to sales tax under the [Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)] [This Act has been repealed and re-enacted as the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act... of 2006) which came into force on the 1st day of January 2007.] or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or