The Tamil Nadu (Added Territory) Extension of Laws Act, 1961 Act 9 of
tamil-nadu · 1961
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Section exempts certain stocks of motor spirit from tax if already taxed under prior law, shifting proof to the dealer.
- S. 2In this Act, unless the context otheswise requires,- Definitions
- S. 3Extends Tamil Nadu taxation laws to newly added territory.
- S. 4Section 4 extends existing Tamil Nadu laws to the added territory effective from the date of this Act's commencement.
- S. 5(1) 'The repeal by section 4 of comsponding saviws
- S. 6(1) Any reference in the IfTamil Nadu I
- S. 7Any reference, by whatever form of words
- S. 8Section 8 allows courts to adapt Tamil Nadu laws with necessary changes for application in added territories.
- S. 9Section 9 exempts goods taxed under Andhra Pradesh Sales Tax Act from being taxed again under Tamil Nadu General Sales Tax Act for goods held in stock in added territory.
- S. 10(1) , Bwry registered dealer in i $he added ::emtory Rrgiste~ed shall, in,i%&ct of any goods or &s@
- S. 11Section 11 imposes a tax on motor-spirit stocks held by retail dealers in the added territory of Tamil Nadu.
- S. 12Section 12 allows the State Government to issue orders to resolve difficulties in implementing the Act, subject to legislative approval.