Section 3(5) in Tamil Nadu Value Added Tax Act, 2006
(5)Subject to the provisions of sub-section (1), every dealer, who deals in the goods specified in the Second Schedule, shall pay a tax, for each year, on the sale or purchase of such goods, at the point and at the rate specified therein:Provided that the dealer, who pays tax under this sub-section, shall not be entitled to input tax credit on goods purchased by him.
