Section 88(6) in The Tamil Nadu Additional Sales Tax Act, 1970
(6)(a)livery registered dealer shall be entitled to claim input tax credit I or the sales tax paid under the said Act on the goods held in stock on the date of commencement of this Act, subject to the conditions and in the manner as may be prescribed:Provided that such goods should have been purchased not more than one year prior to the date of commencement of this Act and are eligible for input tax credit.(b)The registered dealer, who claims input tax credit on stock shall furnish to the assessing authority, stock inventory with the details of purchases within [fifty-nine days] [Substituted for the expression 'thirty days' by the Tamil Nadu Act 21 of 2007.] from the date of commencement of this Act.
