Tamil Nadu Government Gazette, No. 42, Part II, Section 1
The Government of Tamil Nadu published Gazette No. 42, Part II, Section 1, dated 28th October 2009, containing notifications from the Commercial Taxes and Registration Department and the Co-operation, Food and Consumer Protection Department. G.O. Ms. No. 149, Commercial Taxes and Registration (B2), dated 12th October 2009, adds chewing tobacco to an existing tax exemption notification, while G.O. (3D) No. 19, Co-operation, Food and Consumer Protection (D1), dated 22nd September 2009, republishes a Central Government sugar stock restriction and its amendment. The sugar amendment replaces the original commencement provision, and the Gazette contains no provision concerning land ownership, registration, planning or property development.
What the Gazette covers
The Government of Tamil Nadu Gazette No. 42, Part II, Section 1, dated 28th October 2009, publishes three matters of public interest. One varies an existing Tamil Nadu tax exemption notification relating to tobacco products. The other two republish a Central Government restriction on sugar stocks and an amendment that replaces its commencement provision.
The Gazette does not create or change any rule about land, title, property registration, planning permission or development. A property buyer or owner is therefore not directly affected in relation to property rights.
Tobacco tax exemption variation
G.O. Ms. No. 149, Commercial Taxes and Registration (B2), dated 12th October 2009, was issued by the Commercial Taxes and Registration Department under the Tamil Nadu Value Added Tax Act, 2006.
Key points are:
- It varies Commercial Taxes and Registration Department Notification No. II(1)/CTR/52(a)/2007, published in the Tamil Nadu Government Gazette Extraordinary dated 8th August 2007.
- The words “snuff and cheroot” are replaced with “snuff, cheroot and chewing tobacco”.
- The change therefore adds chewing tobacco to the listed products covered by that exemption notification.
Sugar stock restriction
G.O. (3D) No. 19, Co-operation, Food and Consumer Protection (D1), dated 22nd September 2009, was issued by the Co-operation, Food and Consumer Protection Department. It republishes a notification of the Government of India, Ministry of Consumer Affairs, Food and Public Distribution, Department of Food and Public Distribution, dated 22nd August 2009.
The republished restriction provides that:
- A person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as raw material cannot hold more than fifteen days of that use or consumption.
- Average use is determined through a Chartered Accountant's certificate based on the previous twelve months.
- Government institutions, local bodies, registered charitable trusts, hospitals, specified hostels and educational institution hostels are excluded.
Amendment to the sugar order
The Co-operation, Food and Consumer Protection Department also republishes the Central Government amendment dated 7th September 2009. It replaces the commencement paragraph so that the sugar order comes into force on 19th September 2009 and remains in force for six months.
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 Gazette affect my land purchase or property title?
No land, title, property registration, planning or development provision appears in this Gazette. Its subjects are a tobacco tax exemption variation and a temporary sugar stock restriction.
Was chewing tobacco added to the tax exemption notification?
Yes. G.O. Ms. No. 149, Commercial Taxes and Registration (B2), dated 12th October 2009, replaces “snuff and cheroot” with “snuff, cheroot and chewing tobacco” in the existing notification.
Who was covered by the sugar stock limit?
It applied to a person, establishment or industrial unit using or consuming more than ten quintals of sugar per month as raw material. Such users could not hold more than fifteen days of their use or consumption.
When did the amended sugar restriction take effect?
The amended provision states that the restriction came into force on 19th September 2009 and remained in force for six months.
