G.O. No. 103, Furnace Oil Tax Exemption for HT Consumers, 2012
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. No. 103, dated 1 August 2012, granting dealers an exemption from tax payable under the Tamil Nadu Value Added Tax Act, 2006 on furnace oil sold to registered HT consumers for use in gensets. The exemption applied from 1 February 2012 through 30 September 2012, subject to the HT consumer providing the prescribed certificate every month.
What the notification did
G.O. No. 103 of the Commercial Taxes and Registration Department granted an exemption from tax payable by a dealer on the sale of furnace oil. The exemption was limited to sales to HT consumers registered under the Tamil Nadu Value Added Tax Act, 2006, where the furnace oil was purchased for use in gensets.
The notification was published in the Tamil Nadu Government Gazette Extraordinary on 1 August 2012. It was treated as having taken effect earlier, on 1 February 2012, and remained in force up to and including 30 September 2012.
Who was affected
The furnace oil tax exemption applied to:
- Dealers selling furnace oil to eligible HT consumers.
- HT consumers registered under the Tamil Nadu Value Added Tax Act, 2006.
- Furnace oil intended for use in gensets available at the consumer's industrial premises in Tamil Nadu.
The notification does not create a general exemption for every furnace oil sale. The buyer had to be a registered HT consumer, and the stated use had to be in gensets at industrial premises within the State.
Monthly certificate requirement
G.O. No. 103 required the HT consumer to produce a certificate every month. The certificate had to be addressed to the selling dealer and include the dealer's name, address and Taxpayer Identification Number.
The prescribed certificate required the HT consumer to confirm that the furnace oil purchased during the relevant month was for use in gensets available at its industrial premises in Tamil Nadu. It also provided fields for:
- The location of the industrial premises.
- Invoice number and date.
- Quantity purchased.
- Value in rupees.
- Total amount written in words.
- Place and date.
- Name and status of the person certifying.
Relevance to property matters
G.O. No. 103 concerns a time limited tax exemption for specified furnace oil sales. Its connection to land or buildings is limited to the requirement that the gensets be available at the HT consumer's industrial premises in Tamil Nadu. The notification does not state that it changes land ownership, title, registration, planning permission or land use.
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
Did the exemption apply to every buyer of furnace oil?
No. It applied to furnace oil sold to HT consumers registered under the Tamil Nadu Value Added Tax Act, 2006 for use in gensets.
For what period was the furnace oil tax exemption available?
The exemption was deemed to apply from 1 February 2012 and remained in force up to and including 30 September 2012.
What proof did an HT consumer have to provide?
The HT consumer had to provide a certificate every month confirming that the furnace oil purchased was for use in gensets at its industrial premises in Tamil Nadu. The certificate included invoice, quantity and value details.
Does G.O. No. 103 change property ownership or land use?
The notification does not state any change to property ownership or land use. It addresses tax on specified furnace oil sales and refers to gensets at industrial premises in Tamil Nadu.
