CLEARING AND FORWARDING
AGENTS (C & F AGENTS) ALSO TO SUBMIT TRANSIT PASSES FOR THE GOODS SPECIFIED
IN THE SIXTH SCHEDULE AT THE CHECK POSTS.
Under Section 2 new sub-section (12-A) has been added.
Similarly Section 70 (2) has also been
modified:
Under Section 70 (2) of the Tamil Nadu
Value Added Tax Act, 2006 “seller or consignor or transferor” has been
substituted with “seller or consignor or transferor or clearing and forwarding
agents” and hence the “clearing and forwarding agents” should obtain a transit
pass as shown below:
Section 70 (2) (a): When any goods specified
in
the Sixth Schedule, are sold or
consigned
or
transferred by any goods vehicle to another State from any place within the State, the seller or consignor
or transferor or clearing and forwarding agent of the goods shall obtain a transit pass in the prescribed
form
and in the prescribed
manner, from the assessing authority having jurisdiction over the place from where the goods are consigned or transferred to other State.
(b) The consignor or transferor or clearing and forwarding agent of the goods shall deliver or cause to
be delivered, within the prescribed period,
the
transit pass to the officer
in-
charge of the last check post or barrier, before
the
exit of the goods vehicle from the State.
(c) If
the seller or consignor or transferor or clearing and forwarding agent of the goods fails to comply with clause
(b), it shall be deemed that the goods carried thereby
have
been sold within the State by the consignor
or
transferor or clearing and forwarding agent and such
seller
or consignor
or transferor or clearing and
forwarding agent shall,
notwithstanding anything contained in
section
3,
be
liable
to pay
tax
in accordance with the
provisions of this Act, irrespective
of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax.
https://ctd.tn.gov.in/documents/10184/10943/217+%28Act+No.13%29/5c4ced0a-6170-4f1e-b1ba-741f5f596885?version=1.1