Tamil Nadu VAT Act, 2006 [A12-7AF]

As at 7 September 2026. In force from 2 August 2006.

Dates: made 2 August 2006; in force 2 August 2006; ceased none recorded. Gazette: none recorded. Band A.

Jurisdiction: Tamil Nadu [IN-TN]. Made by the Legislature of Tamil Nadu.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Tamil Nadu VAT Act, 2006, Tamil Nadu Act 32 of 2006 [A12-7AF]. Machine: A12-7AF.

Sections (27)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S2M-DPY]

Section 2. Definitions [S2M-DQW]

Section 3. Appointment of Board [S2M-DR2]

Section 4. Registration of exporters [S2M-DS0]

Section 5. Prohibition of the manufacture of goods without licence [S2M-DT6]

Section 6. Grant of licence [S2M-DV4]

Section 7. Maintenance of records and furnishing of returns [S2M-DWA]

Section 8. Powers of proper officer [S2M-DX8]

Section 9. Power to issue directions [S2M-DYE]

Section 10. Power to exempt [S2M-DZC]

Section 11. Registration of registered persons [S2M-E0V]

Section 12. Prohibition of the supply of goods or services without licence [S2M-E1S]

Section 13. Grant of licence [S2M-E2Z]

Section 14. Maintenance of records and furnishing of returns [S2M-E3X]

Section 15. Powers of proper officer [S2M-E4K]

Section 16. Power to issue directions [S2M-E5H]

Section 17. Power to exempt [S2M-E6Q]

Section 18. Registration of importers [S2M-E7N]

Section 19. Prohibition of the export of goods without licence [S2M-E8B]

Section 20. Grant of licence [S2M-E99]

Section 21. Penalty for contravention [S2M-EAF]

Section 22. Offences by companies [S2M-EBD]

Section 23. Appeal [S2M-EC3]

Section 24. Cognizance of offences [S2M-ED1]

Section 25. Protection of action taken in good faith [S2M-EE7]

Section 26. Power to make rules [S2M-EF5]

Section 27. Power to remove difficulties [S2M-EGY]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (3)

Amends: Tamil Nadu VAT (Amendment) Act, 2024 [A12-C5R], 5 December 2024. "section 23 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006)".

Amends: Tamil Nadu VAT (Amendment) Act, 2013 [A12-922], 23 April 2013. "section 23 of the Tamil Nadu VAT Act, 2006 (Tamil Nadu Act 32 of 2006)".

Exempts: Notification No. 1818/2008, dated 3rd January, 2008 [N13-179], 3 January 2008. "section 4 of the said Act".

Not held (0)

none