Section 2(16) in Tamil Nadu Value Added Tax Act, 2006
(16)"declared goods" means goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-State trade or commerce;[(16-A) "Deputy Commercial Tax Officer" means any person appointed by the Commissioner by name or by virtue of his office, to exercise the powers of a Deputy Commercial Tax Officer;] [Inserted by Section 2 (ii) of the Tamil Nadu Amendment Act 23, of 2011, with effect from 26th day of August 2010.]
