Exemption in Respect of the Tax Payable on the Sale of Copra Procured Under Price Support Scheme for Certain Period Under Tamil Nadu Value Added Tax Act
The Commercial Taxes and Registration Department issued G.O. Ms. No. 98, Commercial Taxes and Registration (B2), dated 15th June 2016, granting a temporary exemption from tax under the Tamil Nadu Value Added Tax Act, 2006 for specified sales of copra procured under the Price Support Scheme. The exemption applied from 15th June 2016 through 14th December 2016 and does not govern land, property ownership or registration.
What the notification covered
G.O. Ms. No. 98, Commercial Taxes and Registration (B2), dated 15th June 2016, was issued by the Commercial Taxes and Registration Department. Using the power under sub-section (1) of Section 30 of the Tamil Nadu Value Added Tax Act, 2006, the Governor of Tamil Nadu exempted certain copra sales from tax payable under that Act.
The exemption was limited to copra procured under the Price Support Scheme. It covered sales by the following organisations for the National Agricultural Co-operative Marketing Federation Limited (NAFED):
- Tamil Nadu Co-operative Marketing Federation Limited (TANFED).
- Primary Co-operative Societies.
The notification does not provide a general tax exemption for every sale of copra. Its wording links the exemption to copra procured under the Price Support Scheme and sold by the named co-operative bodies for the National Agricultural Co-operative Marketing Federation Limited.
Period of exemption
The tax exemption under G.O. Ms. No. 98 came into force on 15th June 2016. It remained in force up to and including 14th December 2016.
The notification therefore created a temporary exemption for the stated six-month period. It does not state that the exemption continued after 14th December 2016.
Who was affected
The notification directly concerned:
- The Tamil Nadu Co-operative Marketing Federation Limited.
- Primary Co-operative Societies selling eligible copra for the National Agricultural Co-operative Marketing Federation Limited.
- Transactions involving copra procured under the Price Support Scheme during the stated period.
Private traders, other sellers and copra transactions outside the Price Support Scheme are not identified as beneficiaries in the notification.
Relevance to land and property
G.O. Ms. No. 98 concerns tax on specified sales of copra. It contains no provision about land classification, ownership, title, planning permission, change of land use, property registration or stamp duty.
A property buyer or owner is therefore not affected merely because the notification was issued by the Commercial Taxes and Registration Department. Its practical relevance is confined to the specified copra transactions and organisations during the period stated.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this notification give any exemption from property tax or registration charges?
No. The notification exempts tax under the Tamil Nadu Value Added Tax Act, 2006 on specified sales of copra. It does not mention property tax or registration charges.
Which copra sales qualified for the exemption?
The exemption covered copra procured under the Price Support Scheme and sold by the Tamil Nadu Co-operative Marketing Federation Limited or Primary Co-operative Societies for the National Agricultural Co-operative Marketing Federation Limited.
How long was the exemption in force?
It was in force from 15th June 2016 up to and including 14th December 2016.
Could every private copra trader use this exemption?
The notification does not grant an exemption to every private trader. It identifies the Tamil Nadu Co-operative Marketing Federation Limited and Primary Co-operative Societies selling Price Support Scheme copra for the National Agricultural Co-operative Marketing Federation Limited.
