Section 2(2)(ii) in Tamil Nadu Indebted Persons (Temporary Relief) Act, 1975
(ii)has, in both the financial years ending on the 31st March 1974 and the 31st March 1975, 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assessed to sales tax under the [Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959)] [This Act has been repealed and re-enacted as Tamil Nadu Value Added Tax Act, 2006.] or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); or