Sec.12

bfhs;Kjy; thp ahh; fl;l ntz;Lk; ?

gdpad; fl;o'; nt!;l;/ vz;bza; tpj;Jf;fs; (Oil Seeds)/ k";rs; nghd;w tptrha tpisbghUl;fs; Mfpatw;iw gjpt[ bgwhj tzpfh;fs; kw;Wk; tptrhapfsplk; rpyh; bfhs;Kjy; bra;J btsp khepyj;jpw;F neuo tpw;gid (Against Form C) bra;fpwhh;fs;.  ,th;fs; khjh khjk; Sec.12  bfhs;Kjy; thp ahh; fl;l ntz;Lkh?

            tpw;gid thp vd;gJ xU bghUis tpw;gth; kPJ tpjpf;fg;gLk; thp MFk;.  rpy neu';fspy; RC ,y;yhj tzpfh;fs; kw;Wk; tptrhapfsplk; bfhs;Kjy; bra;a[k; nghJ mth;fs; fl;l ntz;oa thpia/ TNVAT Act 2006/ Sec.12-d;  go bfhs;Kjy; bra;a[k; tzpfh;fs; fl;l ntz;Lk;.  ,e;j Section go purchase tax tpjpg;gjw;F Kjypy;/ th';Fk; bghUs; thpf;Fhpa bghUshf ,Uf;f ntz;Lk;. ,uz;lhtJ/ tpw;gid bra;nthh; kPJ thp tpjpg;g[ bra;a Koahj R{H;epiya[k; ,Uf;f ntz;Lk;. (mjhtJ Below 5Lakhs or 10 Lakhs Turnover Dealers).

            ,J kl;Lky;yhJ th';fpa bghUs; fPH;fz;ltw;Ws; VnjDk; xU tif epge;jidia g{hj;jp bra;J ,Uf;f ntz;Lk;.

1. ntW xU g[jpa bghUs; cw;gj;jp bra;tjw;fhf \yg; bghUshf

    gad;gLj;jg;gl;oUj;jy;;. ( Consumed as Raw materials)

2. th';fpa bghUs; tpw;fg;glhky; ,ytrkhf bfhLf;fg;l;oUe;jhnyh/

    jpUlg;gl;oUe;jhnyh/ my;yJ vjph;guhj tifapy; jP/ bts;sk; nghd;w  

    tpgj;Jf;fshy; mHpe;J nghFjy;. (Gifting, Theft, loss in fire, Flood, Transit etc.,)

3. th';fg;gl;l bghUs; btsp khepyj;jpy; cs;s j';fSila fpisf;nfh my;yJ

   tpw;gid KftUfSf;nfh mDg;gpapUj;jy.; ( Branch / Consingment Transfer)

4. th';fg;gl;l bghUs; ntW xU g[jpa bghUs; cw;gj;jp bra;tjw;fhf Machinery –Mf

    epWtg;gl;oUe;jhy;.

Mf/ th';fpa bghUis btspkhepyj;jpy; cs;s xUtUf;F neuo tpw;gidahf tpw;;fg;gl;lhy; Sec.12 go bfhs;Kjy; thp tuhJ.  ,e;j tpw;gidf;F C form bfhLj;jpUe;jhy; 2% CST thpa[k;/ C form bfhLf;fhtpl;lhy; 5% CST thpa[k; fl;l ntz;Lnk jtpu bfhs;Kjy; thp fl;l njitapy;iy.