Section 3(1)(b) in Tamil Nadu Value Added Tax Act, 2006

[Cites 0, Cited by 22] [Section 3(1)] [Section 3] [Entire Act]

State of Tamilnadu - Subsection

Section 3(1)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)[ Notwithstanding anything contained in clause (a), every dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover in respect of purchase and sale within the State, for a year, is not less than rupees ten lakhs, shall pay tax under this Act.] [This sub-section was substituted in its present form, with retrospective effect from 1st January 2007 by the Amendment Act (21 of ) 2007, so as to restrict the benefit to the dealers who purchased and sell goods within the State and whose total turnover for a year is not less than Rs.10 lakshs.]

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State of Tamilnadu - Subsection

Section 3(1)(b) in Tamil Nadu Value Added Tax Act, 2006