The Tamil Nadu Additional Sales Tax Act, 1970 

The tax payable under this Act is on the taxable turnover that exceeds Rs.10 crores at the rates fixed as below:

On Taxable Turnover

From Rs.10 crores upto 25 crores at 1%

From Rs.25 crores upto 50 crores at 1.5%

From Rs.50 crores upto 100 crores at 2%

From Rs.100 crores upto 300 crores at 2.5%

From Rs.300 crores at 3%

The Additional Sales Tax shall be payable by the dealer himself and not to be passed on to the customer/purchaser.  No Additional Sales Tax is payable by re-sellers on their turnover relating to re-sales.

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