The Commercial Taxes and Registration Department, Tamil Nadu on February 06, 2024, amended an older notification No. II(1)/CT/71(b)/2004, dated October 29, 2004, related to Tamil Nadu Value Added Tax Act, 2006.
The following has been stated: -
•In the said Notification, -
(1)(i) against the item “(1) Fishermen having mechanized boats”, for the expression “Ninety Thousand Kilo Litres per annum”, the expression “Eighty-Five Thousand and Five Hundred Kilo Litres per annum” shall be substituted; and
(ii)against the item “(2) Fishermen having country boats fitted with Diesel Engines”, for the expression “Sixty Thousand and Eight Hundred Kilo Litres per annum”, the expression “Fifty-Seven Thousand and Two Hundred Kilo Litres per annum” shall be substituted.
(2)In the ‘Form of Declaration’, in the tabular column, - (i) under the heading “(I) For Mechanised Boats - category:”, in the first column, for the expression “90,000 Kilo litres”, the expression “85,500 Kilo litres” shall be substituted; and (ii) under the heading “(II) For Country Boats fitted with Diesel Engine - category:”, in the first column, for the expression “60,800 Kilo litres”, the expression “57,200 Kilo litres” shall be substituted.
The variations made shall come into force on February 06, 2024.
[Notification No. II(2)/CTR/62(f)/2024]
