Section 3(2) in Tamil Nadu Value Added Tax Act, 2006
(2)Subject to the provisions of sub-section (1), in the case of goods specified in Part - B or Part - C of the First Schedule, the tax under this Act shall be payable by a dealer on every sale made by him within the State at the rate specified therein.[Provided that all spare parts, components and accessories of such goods shall also be taxed at the same rate as that of the goods if such spare parts, components and accessories are not specifically enumerated in the First Schedule and made liable to tax under that Schedule.] [This proviso was added from 1st January 2007 by Section 2 (2) of the Amendment Act (21 of) 2007.]
