Section 10 in Tamil Nadu Value Added Tax Act, 2006
10. Tax on goods purchased by dealers registered under Central Sales Tax Act, 1956 (Central Act 74 of 1956).
- Notwithstanding anything contained in this Act, every dealer registered under subsection (3) of section 7 of the Central Sales Tax Act, 1956 shall, whatever be the quantum of his turnover, pay tax, for each year, in respect of the sale of goods with reference to the purchase of which he has furnished a declaration under sub-section (4) of section 8 of the said Central Act, in accordance with the provisions of this Act.
