Section 2(3) in Tamil Nadu Value Added Tax Act, 2006
(3)"Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.] Commissioner" means any person appointed to be an Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.] Commissioner of Commercial Taxes under section 48;
