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State of Tamilnadu - Section
Section 11 in Tamil Nadu Value Added Tax Act, 2006
11. [ [Section 11 of the Principal Act shall be omitted as per Gazette No 217 dated 14.10.2015.]
Omitted]| 11. Levy of tax on sugar-cane.- (1) Notwithstanding anything contained in this Act, every dealer shall pay a tax on the last purchase of sugarcane, excluding sugarcane setts, in the State, at the rate specified in the Second Schedule.(2) The manufacturer of sugar shall not be entitled to input tax credit on the last purchase of sugarcane. |