CLARIFICATION
AND ADVANCE RULING FEES DETAILS
Section
48-A of the Tamil Nadu Value Added Tax Act, 2006
The
Government has constituted a State Level Authority for Clarification and
Advance Ruling comprising of the Commissioner of Commercial Taxes and two
Additional Commissioners to clarify, any point concerning the rate of tax, on
an application by a registered dealer:
Provided
that no such application shall be entertained unless it is accompanied by proof
of payment of such fee, paid in such manner, as may be prescribed.
No
application shall be entertained where the question raised in the application—
v is already pending
before any appellate or revising authority of the department or Appellate
Tribunal or any Court; or
v relates to an issue
which is designed apparently for avoidance of tax:
Provided
that no application shall be rejected under this sub-section without giving the
applicant a reasonable opportunity of being heard and where the application is
rejected, reasons for such rejection shall be recorded in the order.
The
order of the authority shall be binding;
v on the applicant who
has sought for the clarification or advance ruling;
v in respect of the
goods in relation to which the clarification or advance ruling was sought; and
v on all the officers
working under the Commissioner of Commercial Taxes.
The
Authority shall have power to review, amend or revoke its clarification or
advance ruling at any time for good and sufficient cause after giving an
opportunity of being heard to the affected parties
An
order giving effect to such review or amendment or revocation shall not be subject
to the period of limitation.
FEES
DETAILS
Under rule 12-A (1)
every application under section 48-A by a registered dealer, seeking
clarification on any point concerning the rate of tax, shall be made to the
Authority in electronic Form VV and
shall be accompanied by proof of electronic payment of a fee of Rupees
one thousand.
https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.22/5d286b66-7d2c-4438-874d-cfc990c54aaf?version=1.0
https://ctd.tn.gov.in/documents/10184/10943/Gazette+No.22/5d286b66-7d2c-4438-874d-cfc990c54aaf?version=1.0