Reduction in the Rate of Tax Payable by Any Dealer on the Sale of Wheat
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued Government Order (Ms) No. 99, Commercial Taxes and Registration (B2), dated 29 June 2016, reducing the tax payable by any dealer on the sale of wheat from five per cent to two per cent. The reduction was deemed effective from 12 July 2011 and remained in force up to and including 31 March 2012.
What the notification does
Government Order (Ms) No. 99, Commercial Taxes and Registration (B2), dated 29 June 2016, reduces the rate of tax payable by any dealer on the sale of wheat. The rate was reduced from five per cent to two per cent for the period specified in the notification.
The Commercial Taxes and Registration Department issued the notification under the Tamil Nadu Value Added Tax Act, 2006. The Governor of Tamil Nadu exercised the power given by sub-section (1) of section 30 of that Act.
Period covered
Government Order (Ms) No. 99 treats the reduced tax rate as having come into force before the notification was published.
Key dates and effects are:
- The reduced rate was deemed to have come into force on 12 July 2011.
- It remained in force up to and including 31 March 2012.
- During that period, the rate payable by any dealer on the sale of wheat was two per cent instead of five per cent.
- The notification was published in the Tamil Nadu Government Gazette Extraordinary on 29 June 2016.
Who is affected
Government Order (Ms) No. 99 applies to any dealer liable to pay tax on the sale of wheat under the Tamil Nadu Value Added Tax Act, 2006. Dealers reviewing tax charged or payable on wheat sales during the stated period may need to take account of the reduced rate.
The notification concerns tax on sales of wheat. It does not contain provisions about land ownership, registration of land, planning permission, land use, property boundaries or property transactions. A property buyer or owner is therefore not directly affected in relation to land by the contents of this notification.
Official publication details
The notification appears as No. II(2)/CTR/401(a)/2016 in Part II, Section 2 of the Tamil Nadu Government Gazette Extraordinary, No. 157. It was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
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
What tax rate applied to wheat sales under this notification?
The rate payable by any dealer on the sale of wheat was reduced from five per cent to two per cent.
For what period did the reduced wheat tax rate apply?
The reduced rate was deemed effective from 12 July 2011 and remained in force up to and including 31 March 2012.
Does this notification affect the purchase or ownership of land?
The notification deals only with the tax payable by dealers on sales of wheat. It contains no provisions concerning land purchases, ownership, registration or land use.
Who issued the wheat tax reduction?
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued Government Order (Ms) No. 99, Commercial Taxes and Registration (B2), dated 29 June 2016. The notification states that the Governor of Tamil Nadu made the reduction under the Tamil Nadu Value Added Tax Act, 2006.
