Tamil Nadu Authority and Clarification for Advance Ruling clarifies that “Butter with Brand Name” sold as Industrial Input for use in manufacture within State is liable to tax @ of 5% as provided in Entry in Sl No 67 of Part- B of First Schedule on issue of certificate of usage by buyer is prescribed in Rule 6(3)(b) of TNVAT Rules, 2007

Clarification No ACAAR 83/ 2015-16 dated October 27, 2015
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