Section 40(1) in Tamil Nadu Value Added Tax Act, 2006
(1)No person, who is not a registered dealer, shall collect any amount by way of tax or purporting to be by way of tax under this Act; and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made there under:Explanation. - For the purposes of sub-section (1), any State Government or the CentralGovernment, or any dealer shall be deemed to be a registered dealer.
