Mmercial Taxes Department Administrative Report 2015-16

For Official Use Only

COMMERCIAL TAXES DEPARTMENT ADMINISTRATIVE REPORT 2015-16

Statistics and Research Cell Department of Commercial Taxes Chennai -600 005

ANNUAL ADMINISTRATIVE REPORT 2015–16

COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF TAMIL NADU

PREFACE

The Annual Administrative Report of the Commercial Taxes Department, Government of Tamil Nadu for the year 2015-16 contains two parts, viz., administrative functions of the Department elaborated in detail in the first part and vital statistical data in the second part.

Tamil Nadu was the first province to usher in sales taxation by enacting Madras General Sales Tax Act, 1939 even before independence. The State legislature enacted Tamil Nadu General Sales Tax Act, 1959 which governed the field of indirect taxation for forty seven years before coming into force of a more progressive Tamil Nadu Value Added Tax Act, 2007 from 1 st January, 2007.

The data in this booklet has been collected from the field level offices and the computer databases of this department. Particulars in respect of the Gross State Domestic Product and State's Own Tax Revenue were collected from State Planning Commission and the Annual Financial Statement of Government of Tamil Nadu. All references to taxes in this publication refer to Commercial Taxes alone, unless specified otherwise.

The contribution of this department to State's own Tax Revenue is 71.31% and the cost efficiency of tax administration has improved over the years. The Administrative Cost of Commercial Tax collection has never crossed even 1% of the total tax receipts in a year and the administrative cost as a percentage of collection stands at 0.45% in the year 2015-16 .

I would like to place my appreciation to Thiru E. Rathinasamy, Additional Commissioner (Audit), Thiru J. Ilanchizhian, Joint Director, Statistics & Research Cell, and Thiru K. Arunkumar, Deputy Commissioner (Audit) who have been instrumental in bringing out this edition.

I am sure that this publication will be useful for a wide variety of purposes- academic as well as policy.

(Dr.C.Chandramouli, I.A.S) Additional Chief Secretary/ Commissioner of Commercial Taxes INDEX

Part I Contents Page No. Prelude 1 Acts Administered by the Department 1 Historical Background 2 Tamil Nadu General Sales Tax Act, 1959 2 Tamil Nadu Value Added Tax Act, 2006 2 Central Sales Tax Act, 1956 3 Tamil Nadu Entertainment Tax Act, 1939 3 Vision 3 Mission 3 Strategy 4 Core Values 4 Expectations from dealer-fraternity 5 Quality of service 5 Re-organization of Chennai Divisions 5 Functional Re-organization 6 Total Solutions Project 7 The Commissionerate 8 Four Pillars of Department 8 Territorial Wing 8 Tax Contribution by Assessment Wing in 2015-16 9 Audit Wing 10 Appellate Wing 11 Enforcement Wing 12 Business & Intelligence Unit 13 Inter State Investigation Cell 14 Other Wings at Commissionerate 15 Public Relations Wing 15 Advance Ruling Committee 15 Revision Petition Wing 16-17 Taxation Cell 18 Legal Wing 18 Memorandum of Understanding Cell 19 Information Technology Wing 19 Statistics & Research Cell 20 Commercial Taxes Staff Training Institute 21 Traders Grievance Redressal Day 22 Right to Information Act 22

PART 2

Contents Table No. Page No. Selected Indicators 2015-16 23 Target and Achievement 2015-16 1 24 Receipts and Expenditure, Efficiency and Productivity 2 24 Share of Commercial Taxes Revenue to State's Own Tax 3 25 Revenue Trend in Gross State Domestic Product 4 25 Trend in State Own Tax Revenue 5 26 Commercial Tax Revenue to Gross State Domestic Product and 6 26 State Own Tax Revenue Tax Revenue Trend and Tax Buoyancy 7 27 Refunds issued year-wise 8 28 Month - Wise Revenue Trend 9 29 Act - Wise Revenue 10 30 Act - Wise Revenue Collection - A comparison 11 31 Month wise VAT & Non VAT Goods - Growth Rate 12 32 CST Turnover Trend 13 33 Registered Dealers, Monthly and Annual return filers 14 34 Taxable Turnover and Tax Revenue of Top 100 Dealers 15 35-38 Taxable VAT Turnover and Tax Revenue of Top 50 16 39-40 Commodities taken from Top 100 dealers Contribution of Top 100 Dealers and Commodities 17 41 Revenue Collection and Growth Rate of Tax on VAT Goods 18 41 Revenue Collection and Growth Rate of Tax on Non -VAT Goods 19 41 Revenue Collection and Growth Rate under all Acts (2011-12 to 20 42 2015-16) Revenue from Non-VAT Commodities 21 43 Month-wise and Act-wise Revenue Collection 2015-16 22 44-45 Year-wise and Act-wise Revenue Collection 23 46 Division - Wise Registered Dealers 24 47 Purchase Turnover by Rate of Tax ( VAT GOODS) 2015-16 25 48 Sales Turnover by Rate of Tax ( VAT GOODS) 2015-16 26 48 Tax Revenue by Rate of Tax (VAT Goods) 2015-16 27 49 Revenue - Share: By type of Goods 28 49 Division - Wise Revenue Collection 29 50 Division - Wise Revenue Collection under all Acts - 2015-16 30 51 Division -wise share of Revenue : 2010-11 to 2015-16 31 52 Month-wise and Division-wise Revenue Collection 2015-16 32 53-54 Commercial Taxes Districts/Zone-wise dealers filing monthly 33 55-56 returns and Tax Revenue Division-wise VAT dealers filing monthly returns by Turnover 34 57-58 Slabs 2015-16

PART 2 (contd.,)

Content Table No. Page No. Division-wise VAT dealers filing Annual returns by Turnover 35 59 Slabs 2015-16 Division-wise Tax Revenue by Turnover Slabs 2015-16 36 60-61 Division-wise Value Added Tax dealers filing monthly returns 37 62 by Tax Slabs 2015-16 Division-wise Revenue by Tax Slabs 2015-16 38 63 Distribution of VAT Assessees by Turnover Slabs and Tax 39 64 Slabs-2015-16 Distribution of Tax Revenue by Turnover Slabs and Tax 40 65-66 Slabs-2015-16 Details of E-Payment and Authorised Banks 41 67 List of Banks authorised for e-payment collection of C.T. 42 68 Department Division wise Taxes collected through E-payments during 43 69-74 2015-16 Performance of Field Audit done by the Enforcement Wing 44 75 2015-16 Details of Surprise Inspection done by the Enforcement Wing 45 75 2015-16 Lorry Check at the Check-post 2015-16 46 76 Lorry Check by the Roving Squad 2015-16 47 76 Sales Tax / Value Added Tax Revenue of Selected States 48 77 Division-wise No. of Commercial Taxes Districts/Zone and 49 77 Assessment Circles 2015-16 Training by CT staff Training Institute 50 78 Check Posts Details 51 79-80 Territorial Jurisdiction 52 81-83 Territorial Divisions of Commercial Taxes 53 84 Department(Hierarchy chart) Territorial Divisions of Commercial Taxes Department 54 85 Jurisdiction of Enforcement Wings 55 86 Enforcement Wings of Commercial Taxes 56 87 Department(Hierarchy chart) Enforcement Wings of Commercial Taxes Department 57 88 Jurisdiction of Appeals 58 89-90 Hierarchy at State Headquarters (Flow Chart) 59 91 Pay Scales of Officers and Staff 60 92-93

iii

PART-I

Prelude The revenue collection from the department historically stood in second or third position among the states in India. The efficient tax administration of this state was a forerunner to other states and the state has always recorded one of the highest tax-GSDP ratios. The State GSDP (AE) in 2015-16 was Rs. 12,12,667.99 crores and the Sales Tax to GSDP ratio is 5.09% in the year. Further, the State’s own tax revenue to State GSDP ratio is 7.14% in the year 2015-16. The Government of Tamil Nadu is also in the forefront among the States of India in the implementation of welfare measures for its citizens which is reflected in the high quality of health, education and nutrition indicators among its population. In addition, sustained public investment in infrastructure has ensured growth in all the three economic sectors, viz., Agriculture, Industry and Services. The Commercial Taxes Department plays a key role in the mobilization of resources for these development and welfare programmes of the State Government, by contributing more than two-thirds of the State’s own Tax Revenue. The State’s own Tax Revenue in 2015-16 was Rs. 86,537.70 crores and the Department contributed Rs. 61,709.58 crores, thus 71.31% of the State own Tax Revenue is contributed by the Department. The Department functions with the aim to widen the tax base and prevent any tax evasion without causing harassment to the dealer fraternity.

Acts Administered by the Department Tamil Nadu Value Added Tax Act, 2006 (w.e.f 01.01.2007)

Central Sales Tax Act, 1956

Tamil Nadu General Sales Tax Act, 1959 (up to 31.12.2006)

Tamil Nadu Additional Sales Tax Act, 1970 (up to 31.12.2006)

Tamil Nadu Entertainments Tax Act, 1939

Tamil Nadu Betting Tax Act, 1935

Tamil Nadu Tax on Luxuries Act, 1981

Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990

Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (The Act was struck down by the Madras High Court by its order dated 23.3.2007. An appeal against the order is pending before the Supreme Court of India)

Tamil Nadu Advertisements Tax Act, 1983

Historical Background Tamil Nadu was the first state to introduce General Sales Tax through enactment of the Madras General Sales Tax (MGST) Act, 1939 with a view to compensating loss in revenue caused by the introduction of prohibition. At the time of introduction, the tax system was essentially a multi-point tax, i.e., tax payable at all the points of transactions and the rate prescribed was very low with provision for exempting small traders. Interestingly to begin with, all traders with an annual turnover of less than Rs. 10,000/- were exempted from tax and tax levied at a flat rate on traders with an annual turnover of Rs. 10,000 to 20,000 was Rs. 5/- per month and in respect of traders with an annual turnover exceeding Rs. 20,000, the tax rate was 1/2% of the turnover. Further, transaction such as sale of agricultural or horticultural products, bullion, species of cotton, cotton yarn and handloom cloth and certain commodities, which were taxed under special enactments are exempted.

Tamil Nadu General Sales Tax Act, 1959 During 1959, the rates, base and structure of the general sales tax underwent significant changes. The present day system of general sales tax in the State is basically governed by this enactment and came into effect from 1st April 1959. Levied at a negligible rate of half percent in 1939, this tax rate was gradually increased to 5 percent as a general multi-point tax and to several higher slabs up to 20 percent under single point on a large number of commodities.

Tamil Nadu Value Added Tax Act, 2006 The Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) came into force with effect from 1 st January, 2007. Objectives of Value Added Tax are to simplify the tax structure by preventing cascading effect and to create a uniform common market within the Country, which will bring down prices that would enable Indian producers of goods to reduce costs to face competition from abroad and to increase exports. Under TNVAT Act, 2006 three rates of tax, i.e. 1%, 5% and 14.5% are levied. Gold, Silver, Bullion and Jewellery are taxed at 1%, goods of basic necessities such as medicine and drugs, all industrial inputs, capital goods and declared goods are taxed at 5%. All other goods are taxed at 14.5%. There are no further levies such as additional sales tax, resale tax, surcharge etc. and dealers are allowed to avail and adjust the eligible input tax credit against the output tax. Value Added Tax is payable only on the value added to the product at every point of sale and not on the entire value of the goods. Hence, the tax burden and subsequent cascading effect are less. For all exporters, the tax paid on corresponding purchases within the State are refunded

2 and units located in Special Economic Zones (SEZ) are also eligible for refund of input tax paid.

Central Sales Tax Act, 1956 Central Sales Tax Act, 1956 is the second most important tax act administered by the department, which provides for levy of tax on inter-state sales, which takes place in the course of Inter State Trade and Commerce. The industries situated in the Special Economic Zones (SEZs) are exempted from payment of any tax.

Tamil Nadu Entertainment Tax Act, 1939 The Tamil Nadu Entertainment Tax Act provides for levy of entertainment tax on cinematograph exhibition in theatres, amusement parks, recreation parlour, dubbed film, direct to home service and cricket tournaments conducted by IPL. The rate of tax has been increased from 15% to 30% for new films and from 10% to 20% for older films, i.e., more than ten years old films in Corporations and Special Grade Municipalities w.e.f. 27.09.2011. Similarly, the rate of tax has been increased from 10% to 20% for both new and old films in areas other than Corporations and Special Grade Municipalities limits with certain conditions.

Tamil films bearing Tamil titles and in conformity with Tamil culture and dignity are granted exemption from payment of entertainment tax based on application and obtaining recommendations of a screening committee.

Vision, Mission, Strategy and Core Values of Commercial Taxes department Vision Statement: We have a simple, progressive and fair tax policy with efficient and transparent tax administration, contributing to prosperity and economic growth in Tamil Nadu.

Mission We shall realise our Vision by: • Formulating progressive and fair tax policies • Collecting revenue efficiently and cost-effectively • Delivering courteous, prompt and effective service to taxpayers • Promoting voluntary compliance through effective taxpayer education and communications • Enforcing tax laws with rigour, fairness and transparency • Building a motivated and professional workforce

Strategy To fulfil our Mission, • We shall enhance ease of doing business by simplifying tax laws, rates and business processes. • We shall promote and undertake the research and analysis in value added taxation, including studies related to economy, technology, tax legislation and business processes in order to enable evidence based tax policy and improve tax administration. • We shall improve the efficiency of tax collections by improving business processes, optimizing manpower deployment and other process innovations. • We shall substantially focus on human resource development with special emphasis on knowledge, attitude and skills of every employee to build a professional workforce that ensures ethics, rigour, fairness and transparency in tax administration. • We shall promote compliance through a comprehensive communications and outreach programme that instills awareness amongst business and consumers on tax compliance and curb tax evasion. • We shall treat every employee with dignity and respect and redress genuine grievances promptly to enable high levels of motivation and commitment. • We shall promote compliance by building effective IT systems that are transparent, reliable and reduce compliance burden on business.

Core Values We are committed to work with: • Integrity – We discharge our duties truthfully, honestly and transparently • Professionalism – We are committed to the highest professional and personal standards • Accountability – We provide services to taxpayers and other stakeholders promptly • Responsiveness – We provide services to taxpayers and other stakeholders promptly • Fairness – We administer laws with consistency, honesty and impartiality following principles of natural justice • Efficiency – We shall use of official time and resources efficiently • Trust – We implicitly believe in the honesty of taxpayers and voluntary compliance, till proved otherwise • Excellence – We strive to achieve high quality of services through continuous improvement of our procedures and systems

• Innovation – We encourage new ideas, methods, processes and practices • Collaboration – We consult and incorporate reasonable concerns of our stakeholders and partners in procedures and systems and keep them promptly informed of all changes. • Respect – We treat all those who we serve and with whom we work with courtesy, dignity and respect. • Teamwork - We shall work together as vibrant teams to achieve our vision.

Expectations from dealer-fraternity The success of the Department’s functioning and administration depends on the co-operation from the client public. The Department therefore expects the following from the dealer fraternity viz., promptness in registration, correctness in the maintenance and submission of accounts, promptness in filing of returns, promptness in payment of taxes and overall compliance with the tax laws.

Quality of service The dealers are entitled to get the Certificate of Registration within 30 days from the date of filing of application and shall be valid till it is cancelled by the competent authority or on the closure of the business. The general information regarding the Commercial Taxes Department is readily available in the website www.tnvat.gov.in . For complaints and grievances, the dealers and members of the public can address the Additional Commissioner (Public Relations),Office of the Commissioner of Commercial Taxes, Chepauk, Chennai-5. A helpline is also functioning for the benefit of dealers and reachable at 1800-103-6751.

The Right to Information Act is being implemented in the Department and its implementation is being closely watched at the highest level. The Government have constituted a State Level Advance Ruling Authority under section 48A of TNVAT Act for issuing clarifications of VAT rates on commodities. Timely publicity of all amendments made in acts and rules administered by the Department is done through departments’ website. Consultations with associations of trade, industry and consumers are periodically held while reviewing policies and procedures.

Re-Organization of Chennai Divisions During the Budget meeting for the year 2013-2014, the Hon’ble Minister for Commercial Taxes and Registration department had announced that the four Commercial Taxes Divisions in Chennai would be reorganized.

In the Government order Ms. No. 23, CT & R Dept. dated 24.02.2014, the Government have ordered for realignment of the four Commercial Taxes Divisions in Chennai viz., Chennai (North), Chennai (South), Chennai (Central) and Chennai (East), on equitable distribution of workload, geographical contiguity of the jurisdiction, the number of assesses etc. Accordingly, the existent assessment circles were merged / demerged / retained / divided, resulting in the increase in the number of Assessment circles from 89 to 100. Consequent jurisdictional changes were made in the Enforcement Wings and Appellate Wings of the Chennai divisions. The newly reorganised assessment circles and other offices started functioning with effect from 01.08.2014.

Consequently, many circles functioning in old and dilapidated buildings have been shifted to better buildings in better locations. Further, Hon'ble Chief Minister has announced the construction of two major complexes for over 70 Commercial tax circles within Chennai city functioning without buildings.

Functional Re-organization Tax administration of Commercial Taxes Department of Tamil Nadu has evolved for a long period along with the increase of dealers’ base and tax base by way of new levies and growth of business. With a view to improve the tax administration, the Government constituted two committees in the seventies. In 1974, a committee headed by Thiru S.P. Srinivasan, IAS submitted its report on “Rationalization and Simplification of Commercial Taxes Acts and Rules” and in 1979, another committee headed by Thiru S.R. Kaiwar, ICS submitted its report. Thereafter, no substantial efforts were taken to streamline the tax administration in tune with its growth.

In 2014-15, a committee headed by Thiru A. Sarvar Allam, Additional Commissioner (SMR) was constituted to suggest measures to be taken in the uniform functional distribution of workload encompassing the entire tax administration of the department keeping in view the ensuing automation of the department by total solutions project and further tax reform by way of the impending introduction of GST. The committee had studied the best practices followed in tax administrations of other states and central Government and even the detailed study of global best practices in tax administration made by the Tax Administration Reforms Committee (TARC) constituted by the Government of India to recommend tax reforms in Central Direct and Indirect Taxes have been factored in and the detailed report submitted on 16.03.2015, which is under active consideration. It is expected that functional re-organisation suggested by the Committee would enable specialisation and focus on work.

Total Solutions Project

The Government vide G.O. Ms. No.13 CT & R (D1) Department dated 18/01/2012 sanctioned Rs.230.95 crores for end-to-end computerisation computerization of the department. M/s Tata Consultancy Services Ltd. was selected as ‘System Integrator’ for implementing this project for a contract value of Rs. 179.98 crores, the Letter of Intent (LoI) was issued on 21.10.2013 and the agreement was signed on 09-12-2013. The prime objectives of this Project are providing any-time-anywhere services to the dealers with easy interface and to provide better tax compliance. The Project has been implemented on BOOT (Build, Own, Operate, and Transfer) model for 5 years. The project was inaugurated by the Hon’ble Chief Minister of Tamil Nadu on 29 th January 2016. In the first phase e-Registration, e-Payment, Check Post and Grievance modules have been rolled out and in the second Phase, other modules like Return filing, Assessment, Recovery, and refund have been rolled out.

Total solution project envisages e-services viz., online registration, including amendments in registration and cancellation of registration, e-filing of returns, including revised returns, e-payment through net banking and off-line payment through e-challan, electronic credit of refund to taxpayers account, e-declaration forms initiated from e-filing of monthly returns, online data entry for fast track clearance at check posts, online submission of appeals, online ledgers in portal to access history of all transactions of dealers apart from SMS based reminders, acknowledgments and status updates to the dealers. The system has been developed to be a more intuitive and user-friendly in order to render a lesser number of visits to the offices and ease of service thus resulting in reduced cost of service to dealers. The automation of internal departmental workflows shall result in paperless office and system aided recordkeeping and document management, which would reduce administrative overheads and the systems shall be scalable, flexible and interoperable.

The total solutions project has been designed to enable better compliance by way of system-aided assessments, inspections based on risk profile of dealers, system aided intelligence in the identification of prospective registrants who have escaped registration and identification of cases for possible tax evasion, audit, surprise inspections and cases for audit. The project apart from envisaging internal systemic developments has also enabled collaboration with other state administrative units, Income Tax Department, Treasury, Banks etc. and other agencies for external intelligence.

The Commissionerate Principal Secretary/ Commissioner of Commercial Taxes is the head of the department, who is assisted by Joint Commissioner (Administration), Additional Commissioner (Audit) who deals with revenue collections, territorial and assessment activities, audit objections by AG Audit Office, PAC meetings, etc., Additional Commissioner (Public Relations) who deals with amendments, tax rate clarifications, waivers, exemption, etc., Additional Commissioner ( Suo motu Revision) who deals with deferral/waiver schemes, enforcement related activities etc., Additional Commissioner (Revision Petition) who deals with court cases, orders of tribunal and High Court, review petitions etc. and Additional Commissioner (Taxation Cell) who deals with GST related works and CST compensation.

Four Pillars of the Department The offices of Commercial Taxes Department are grouped into four wings from the point of view of their functionality viz., Territorial Wing, Audit Wing, Appellate Wing and Enforcement Wing.

Territorial Wing The Territorial Wing is headed by Additional Commissioner (Audit), who deals with revenue collections of circles/ fast tract assessment circles/ large tax payers unit of the department at the state level. The monitoring of registration of dealers, collection of tax, the finalisation of assessments, collection of arrears, issue of saleable declaration forms, issue of refunds etc. is dealt by Territorial Wing.

Three hundred and thirty assessment circles along with one Large Tax Payers Unit constitute the Territorial Wing of the department and is the main interface with the registered dealers. Based on the importance from the point of view of tax potential, number of dealers, complexity of the business activities, etc., these Assessment Circles are headed by Deputy Commissioner/ Assistant Commissioner/ Commercial Tax Officer. The Assessing Officers are under the control and supervision of Territorial Deputy Commissioners at Zonal level and the Joint Commissioners at Division level. Apart from these Assessment Circles, for the Large Tax Payers comprising of top 100 taxpayers of Chennai region, four Deputy Commissioners are functioning under the control of a Joint Commissioner and discharges the assessment and other statutory functions.

The administrative units of Territorial Wing are summarized below.

• Ten Territorial Divisions, each headed by a Joint Commissioner

• One large tax payers unit comprising of top hundred tax payers of Chennai, functioning with effect from 01.04.2011

• Ten territorial divisions are divided into forty CT districts/ zones, each headed by a Deputy Commissioner. • CT Districts/ Zones having all together three hundred and thirty (330) assessment circles as basic functional units. Tax Contribution by Assessment Wing in 2015-16 The return tax as reported in self-reporting value added tax regime forms major part of revenue and the additional non-return tax demands are raised in by assessing officers in revision orders owing to non-filing of declaration forms, defects/ anomalies noticed in returns filed by way of return scrutiny, passing of revision orders on objections raised by AG Audit and Internal Audit, implementation of field audit and surprise inspections proposals received from Enforcement Wing, implementation of proposals received from Inter State Investigation Cell and Business Intelligence Unit, collection of old arrears etc. The revenue contribution of Non VAT-goods in 2015-16 is Rs. 30,574.33 crores, which is 49.55% of the total collection of Rs. 61,709.58 crores. Likewise, the contribution of VAT goods is Rs. 24,230.21 (39.36%), the contribution of CST is Rs. 4,037.76 crores (6.54%) and the rest of 4.65% of total collection of Rs. 61,709.58 crores is contributed by all other minor tax acts. The revenue contribution of Large Tax Payers Unit – top hundred tax paying dealers in Chennai in 2015-16 is Rs. 36,385.39 crores, which is 58.96% of the total collection of Rs. 61,708.58 crores. The revenue contribution of four divisions in Chennai other than LTU is Rs. 12,810.18 crores -, which is 20.76% of the total collection of Rs.61,709.58 crores. Since December 2014, a review of the fortnightly performance review of every assessment officer has been put in place to ensure accountability of every officer for identifying escaped taxes in territorial divisions. As a result of this effort, the additional tax collection done by assessment circles has raised from Rs. 704.01 crores in 2014-15 to Rs.1993.68 crores in 2015-16. Further, in respect of important item-wise revenue efforts in assessment circles, the revenue collection has raised from Rs. 30.01 crores in 2014-15 to Rs.70.67 Crores in respect of provisional assessments of non-filers, the revenue collection has raised from Rs. 276.02 crores in 2014-15 to Rs.383.11 crores in 2015-16 in respect of return scrutiny and most importantly, the old arrear collection has raised from Rs. 248.89 crores in 2014-15 to Rs.346.36 crores in 2015-16.

Audit Wing The Additional Commissioner (Audit) monitors the audit objections raised by the AG Audit office and Internal Audit officers at the state level. The role of proper audit in a revenue collecting department cannot be over-emphasized and is critical for ensuring compliance with prevalent rules and procedures. The Accountant General conducts compliance audit of each circle every year in respect of receipts and expenditure, apart from auditing assessments/ refunds independently. The Accountant General also conducts thematic studies and performance audits on specific subjects, which are also communicated to the department for further action.

The local audit paras raised by audit parties of Accountant General Office in assessment circles constitute a compliance audit and these paras are attended by the head of circle offices and rectification reports sent by respective Territorial Deputy Commissioners. The Accountant General Office escalates certain revenue implication oriented large paras in the form of Statement of Fact and sends the same to Commissionerate for which factual reports with assessment order details and collection details are sent in detail and in respect of such Statement of Facts, for which factual reports are delayed for one or the other reason, such Statement of Facts are again escalated as Draft Para and in this stage, all efforts are taken to send the factual report in complete shape to the AG Office.

During the year 2015-16, revision orders passed in respect of AG’s audit paras have resulted in collection of Rs. 26.49 crores as against Rs. 23.09 cores collected in the previous year.

The Internal Audit Wing in each CT district/ zone is headed by Assistant Commissioner and assisted by Commercial Tax Officer to conduct periodical audit of assessments/ refunds finalised in circles. During the year 2015-16, internal audit officers were periodically imparted training and reviewed at least once a quarter as a measure of strengthening the internal audit mechanism. The MIS reports developed in the intranet application package helps in corroborating the purchase and sales details of dealers and thus enable identify potential risk cases for internal audit. The refund of input tax credits to exporters is compulsorily pre-audited as a measure of stocktaking by supervisory officers and verification of e-bank reconciliation certificate has been mandated for all export refunds.

During the year 2015-16, the Internal Audit Wing has detected 21,284 defects involving revenue potential of Rs. 520.17 crores.

The random selection of dealers for detailed scrutiny as envisaged u/s 22(3) is performed in audit wing and further, co-ordinates with Information Technology Wing in selecting such eligible dealers and communicates to field formations for detailed check of accounts of the dealers. The result of detailed scrutiny of dealers’ book of accounts in past occasions has been found wanting on account of huge quantum selected at twenty per cent and the staff position. Therefore, in the year 2014-15, it was decided to randomly select five percent of the dealers and accordingly five per cent of 2,57,451 dealers for the year 2008-09, 2,66872 dealers for the year 2009-10, 1,89,159 dealers for the year 2010-11 and 1,91,554 dealers for the year 2011-12 were randomly selected on stratified sampling method under all categories and communicated to the circles.

Thus, the overall superintendence of Territorial Wing and Audit Wing of the Department is vested with Additional Commissioner (Audit) and the matters pertaining to registration base, tax collections, assessment and refund proceedings including implementation of audit objections, enforcement proposals and dealers’ grievance redressal is looked after and reviewed in this wing.

Appellate Wing

The Chairman, Sales Tax Appellate Tribunal is the head of the appellate wing of the department, wherein dealers can file appeal on the assessments finalized by the assessing officers ranging from Deputy Commissioners (LTU), Deputy Commissioners (Fast Track Assessment Circles in Coimbatore), Assistant Commissioners(CT), Commercial Tax Officers and Deputy Commercial Tax Officers.

The Appellate Joint Commissioners and Appellate Deputy Commissioners are the first appellate authorities in the state. There are two Appellate Joint Commissioners for the appeals filed by large tax paying dealers under the jurisdiction of Large Tax Payers Unit in Chennai and two Fast Track Assessment Circles in Coimbatore, whose assessments are finalised by the Deputy Commissioner (LTU) in Chennai and the Deputy Commissioners (Fast Tract Assessment Circles) in Coimbatore. The assessments finalised by circle level assessing officers viz., Assistant Commissioners (CT), Commercial Tax Officers and Deputy Commercial Tax Officers are appealed before seventeen Appellate Deputy Commissioners across the state.

The Departmental Representative in the cadre of Assistant Commissioner represents the case of the Department before the Appellate Joint Commissioners and Appellate Deputy Commissioners.

The Sales Tax Appellate Tribunal is the second appellate authority, the main bench of which functions in Chennai apart from three additional benches in Chennai, Madurai and Coimbatore. The State Representative in the cadre of Joint Commissioner and Additional State Representative in the cadre of Deputy Commissioner represent the case of the Department before the Tribunal. Against the orders of the first appellate authority, the second appeal lies with the Sales Tax Appellate Tribunal. These second/ cross appeals are made on the dispute over the orders of the first Appellate Authorities.

During the year 2015-16, 3,932 first appeals were filed before Appellate Joint/ Deputy Commissioners (CT) and 2,120 appeals were disposed by nineteen first appellate authorities throughout the state. As on 31.03.2016, 9,127 are pending with nineteen first appellate authorities which are inclusive of appeals filed during the previous years also.

Likewise, the second appellate authority viz, Sales Tax Appellate Tribunal has disposed 667 second appeals during the year, of which 120 were ordered for filing Tax Case (Revision) before the Hon’ble High Court of Madras in the interest of the government revenue. As on 31.03.2016, 1,862 second appeal cases are pending before Sales Tax Appellate Tribunals.

Enforcement Wing

The Enforcement Wing is functioning to curtail the tax evasion with the following activities viz., field audit, surprise inspection and vehicle checks by check posts/ roving squads and the enforcement activities are monitored at the state level by Additional Commissioner (SMR).

There are eight enforcement divisions, each headed by a Joint Commissioner and one Inter-state Investigation Cell, headed by a Joint Commissioner. Each Joint Commissioner is assisted by at least one Deputy Commissioner or Assistant Commissioner in supervision of enforcement activity. Normally, enforcement activity consists of checking the transport vehicles and inspection/ audit of the place of business to detect evasion of tax, if any.

To monitor the inter-State movement of goods, 28 border checkposts have been established on State borders with Andhra Pradesh, Karnataka, Kerala and Puducherry which function round the clock on shift basis. In addition, 13 checkpoints have been established at Air Cargo Complex (Chennai Airport), Harbour Wharf (Chennai), CONCOR Terminal (Chennai), Royapuram Goods Yard, Central Parcel Office (Chennai), Egmore Goods Yard, Salt Cotaurs (Chennai) and Tuticorin Port. Of these, the Checkpoint at Air Cargo Complex at

Chennai Airport has been started recently in view of the suppression of import purchases and clandestine diversion of goods.

In order to monitor the movement of goods within the State, 61 Roving Squads have been established across the State and they are provided with modern gadgets like Hand-held Terminals to view the profile and status of dealers who are transporting the goods. In addition, there are 144 enforcement groups deployed in field formations to conduct surprise inspections of the place of business to detect evasion of tax. The same group officers also carry out the field audit in the business premises after prior intimation to the dealer.

During the year 2015-16, field audit was conducted in 1,243 cases wherein revenue detected is Rs. 3,134.9 crores and revenue collected at the instance of audit on the spot is Rs. 93.4 crores. Further, surprise inspection was conducted in 3,549 cases wherein revenue detected is Rs. 5,636.5 crores and revenue collected on the spot is Rs. 220.4 crores. The balance revenue involved in field audit/ surprise inspections was formulated in the proposals sent to Territorial Wing for regularization of the defects/ anomalies by assessing officers to pass revision orders and collect balance demands.

During the year 2015-16, the number of vehicles checked at checkposts was 40,69,407 and offences booked stood at 15,372 involving collections of compounding fees of Rs.13.34 crores as against 33,24,518 vehicles checked, 14,373 offences booked and compounding fees of Rs.12.60 crores in 2014-15. Further, during the year 2015-16, the number of vehicles checked by roving squads was 8,80,330 vehicles and offences booked stood at 42,658 involving collections of compounding fees of Rs.60.06 crores as against 7,27,825 vehicles checked, 42,658 offences booked and compounding fees of Rs.48.92 crores in 2014-15.

Business & Intelligence Unit

In order to widen the tax base and to suggest measures to curb tax evasion, the Business and Intelligence Unit has been formed vide G.O. Ms. No. 23, CT & R (A2) Department dated 24.02.2014 and started functioning w.e.f. 01.08.2014 under the direct control of the Principal Secretary/ Commissioner of Commercial Taxes.

The functions of the Business Intelligence Unit are to gather business information from external sources like Customs, Excise, Service Tax, Income Tax, DRI, DGFT, Railways, Ports, SEZ, Air Cargo Authority, Other state Commercial Taxes Departments, Banks, Registration Departments, Tourism Department, local bodies, agencies like Tamil Nadu Electricity Board, National

Highways Authority of India, Chennai Metropolitan & Development Authority, etc. Apart from this, external sources of information like newspaper reports, exhibitions, internet websites, study reports of statistical agencies and internal sources of information like MIS reports, dealer data, enforcement wing data of detections, AG Audit reports etc. are analysed for identifying the risk to revenue and prospective cases for field audit/ surprise inspection of the business places. Another major function vested with the Business Intelligence Unit is to deliver data in a utility form for verification and assessment by Territorial Wing/ Investigation by Divisional Business Units of Enforcement Wing and to monitor the result of realization of revenue from such detection.

During the year 2015-2016, based on the information gathered, BIU prepared and sent 91 Investigation Files for conducting surprise inspections by the Enforcement Wing. Out of which, as on 31.03.2016, 41 inspections were conducted with the detection of revenue of Rs.67.24 crores and collection of Rs.2.77 crores.

In addition, BIU has undertaken selection of cases for VAT Audit and obtained information on registration of construction agreements from IG Registration, e-commerce transactions from Amazon, Flipkart, Snapdeal etc., import data on edible oil regularly and shared with the Enforcement and Territorial wings of the Department for verification.

Inter State Investigation Cell

The main objective of the inter-State Investigation Cell is to investigate the genuineness of inter-State transactions, i.e. inter-State purchases and inter-State sales effected by Tamil Nadu dealers to find out bogus transactions and unaccounted purchases and sales, as the case may be. Presently, the ISIC is concentrating on collection of third party data pertaining to inter-State transactions and evolves investigation files/VAT Proposals and extract verifications for effective follow-up by way of assessment proceedings in circles for realization of potential revenue. The return data, check-post data, declaration forms data are collected from other States for investigation purpose and the data collected during other state visits and through correspondence, apart from utilizing the TINXSYS platform, are uploaded in the intranet website of the department for effective utilization at field level. During the year 2015-16, inter-State Investigation Cell prepared and sent 210 Investigation Files for conducting surprise Inspections by the

Enforcement Wing. Out of these, 146 inspections have been completed with the detection of revenue of Rs.2958.30 crores. In addition, the ISIC has formulated 662 VAT proposals for implementation in Territorial and Enforcement divisions of the department for verification which resulted in raising of demand of Rs.96.40 crores. Further, the ISIC has verified genuineness of 259 numbers of “C” forms of other States and found 36 numbers of C forms bogus with revenue effect of Rs.5.10 crores. Out of the above activities, the total revenue of Rs.35.86 crores has been collected in 2015-16. Other Wings at Commissionerate

Public Relations Wing

The Public Relations Wing is headed by Additional Commissioner (PR), and the subjects of amendments to acts and rules, tax rate clarifications, waivers, exemptions, pre-budget meetings, preparation of Governors speech, Finance Minister’s speech, Budget Speech, Policy Note, reply to the Assembly Questions raised by the Members of Parliament as well as Members of Legislative Assembly and reply to Cut Motions are being dealt under this Section. Apart from this, interaction with trade associations and faculty of auditors and accountants are also dealt by this wing.

Administrative Waiver in respect of all Acts are also being processed and placed before the Waiver Committee for recommendations and based on the recommendation of Waiver Committee, proposals are formulated and sent to the Government for further action. The Draft Act amendment proposals are also prepared and sent to the Government for consideration.

• Air compressors,

• Pump sets up to 10 hp and their parts thereof

• Cellular telephones (mobile phones).

Tax Exemption: The following items were exempted from VAT.

• Fishing accessories like fishing ropes, fishing floats, fishnet twine, fishing lamps, fishing swivels

• mosquito nets • Works contract relating to the sizing of yarn

Advance Ruling Committee

The Government have constituted a State Level Authority for Clarification and Advance Ruling on any point concerning the rate of tax. This Authority consists of the Commissioner of Commercial Taxes, Additional Commissioner (Public Relations) and Additional Commissioner (Revision Petition) had started functioning from 31.10.2011. As on 31.03.2016, Five Hundred and Twenty (520) clarifications have been issued.

Revision Petition Wing

The Revision Petition Wing acts on the orders passed by the following Appellate Forum:- a) Sales Tax Appellate Tribunal (Main Bench),Chennai, b) Sales Tax Appellate Tribunal (Additional Bench) Chennai, c) Sales Tax Appellate Tribunal (Additional Bench), Madurai, d) Sales Tax Appellate Tribunal (Additional Bench), Coimbatore,

In addition to review of orders passed by the above forum, the Revision Petition Wing is reviewing the orders passed by the Honorable High Court of Chennai (Tax Bench) and decides the relevance of filing further appeal in the form of Tax Case (Revision) based on the issue at hand and the revenue involved in such cases. The review reports of the State Representatives and the Territorial Joint Commissioners are given due weightage and the decision of the Commissioner of Commercial Taxes is final in either recording the verdict or disputing further appeal before the Hon’ble High Court of Madras by filing Tax Case (Revision) or by way of appeal before the Hon’ble Central Sales Tax Appellate Authority, New Delhi. During the year 2015-2016, out of the 710 disposed by the Sales Tax Appellate Tribunals, 85 cases were ordered for filing Tax Case (Revision) and 564 cases ordered for recording by the Commissioner of Commercial Taxes. In respect of disputes relating to Consignment Sales/Stock Transfer, so for 3 cases have been suggested filing of further appeal before the CSTAA, New Delhi. Once the Tax Case (Revision) orders are received from the Hon’ble High Court of Madras, and a decision to file Special Leave Petition (Civil) or tag the case with similar pending cases before the Hon’ble Supreme Court is again decided in the Revision Petition wing. Further, compliance report on the directions of the appellate forums based on the verdicts is also watched in this wing.

Also cases filed before the Central Sales Tax Appellate forum, New Delhi are being watched in the Revision Petition wing by deputing the concerned officials to represent the department side. Upon the orders of the Assessing Officers, the Territorial Joint Commissioners are empowered under Section 54 of the TNVAT Act 2006 to admit and dispose the revision petitions filed by the dealers. Upon the orders of the Territorial Joint Commissioners or as a second appellate authority in certain restricted cases, the Additional Commissioner (Revision Petition) is empowered under Section 57 of the TNVAT Act 2006 to hear and dispose the revision petitions filed under all the Acts before him. In 2015-2016, there are 216 numbers of revision petitions filed before the Additional Commissioner (Revision Petition) and 42 petitions heard and disposed during 2015-2016. In addition, the Additional Commissioner (Revision Petition) conducts periodical meetings to review the functions of the State Representatives, Additional State Representatives and Departmental Representatives so as to reduce the number of appeals filed and pending in all the appellate forums. Further, in respect of appeals filed by the sick units before the Board for Industrial and Financial Reconstruction and Appellate Authority for Industrial and Financial Reconstruction is being watched by the Additional Commissioner (Revision Petition). Against the order of the Assessing Officer an Original Suit is filed before the Judicial Magistrate by the dealer and henceforth a further appeal before the Hon’ble High Court. The Original Suit petitions are also being watched by the Additional Commissioner (Revision Petition). In addition to the above subjects, coordinating the work of preparation of SLP Grounds where the department is the petitioner, Counter Affidavits in respect of cases where the State is the respondent both before the Honorable Supreme Court and Central Sales Tax Appellate Authority, New Delhi and appraisal facts of the cases to the Tamil Nadu Advocate On Record, New Delhi before all related forums/Senior Counsels etc., are dealt by the Additional Commissioner (Revision Petition). Besides, all matters relating to pendency of issues before the BIFR, AAIFR, New Delhi are also catered to by the Revision Petition Wing.

Taxation Cell

The Taxation Cell in the Commissionerate is vested with the responsibility of preparatory and implementation work of Goods and Services Tax Act in Tamil Nadu and is headed by Additional Commissioner (Taxation). During the year 2016-16, the taxation cell was fully engaged in GST related work viz., preparation of comments and remarks on the various GST drafts communicated by the Empowered Committee of State Finance Ministers thereby addressing the problems of dual control, threshold and exemptions, compounding schemes, RNR for state GST and central GST, the place of supply rules etc.,

Another important function entrusted with Taxation Cell is receiving compensation towards CST revenue loss on account of reduction of tax rates from 4% to 3% w.e.f 01.04.2007 and thereafter from 3% to 2% w.e.f. 01.06.2008. During the year 2015-16, revenue compensation of Rs.2238.35 for the year 2011- 12 was released by the Government of India.

The Taxation cell is also imparting training to department officials on various aspects of GST at regular intervals to get them prepared for GST regime since the Government of India is committed to implement GST w.e.f. 01.04.2017.

Legal Wing

The Legal Wing in Commissionerate is vested with the responsibility of follow up the writ petitions and writ appeals filed by the dealers on actions taken by the department viz., issue of pre-revision notices, assessment orders, revenue recovery actions, detention of goods and against provision of acts and rules, the same of which are circulated to Additional Commissioner (Taxation) and Commissioner of Commercial Taxes for appropriate orders for recording of the same or for filing further appeal before the Hon’ble Supreme Court, wherein substantial question of law or huge revenue are involved or which would adversely affect the revenue.

A Legal Wing headed by Additional Commissioner (Taxation) and Joint Commissioner (Legal) co-ordinates between various offices in defending Government interest in various tax cases in Sales Tax Appellate Tribunal, High Court and Supreme Court. Similarly, Joint Commissioners of, Territorial and Enforcement divisions are responsible for co-ordinating filing of appeals or cross appeals in the first appellate forum and appeals or cross-objection petitions before Sale Tax Appellate Tribunal benches.

A Special Government Pleader (Taxes) appears on behalf of Government in tax cases in the Hon’ble High Court of Madras, while the Advocate-on-Record assists the department in the Hon’ble Supreme Court of India.

As on 31.03.2016, 3,874 writ petitions are pending in the Hon’ble High Court and 63 tax related SLPs are pending in the Hon’ble Supreme Court.

Memorandum of Understanding Cell

The Memorandum of Understanding Cell was formed on 26.03.2008. The cell headed by a Joint Commissioner is to examine issues relating to extending soft loans, VAT incentives and other concessions to MoU projects. Based on the Memorandum of Understanding/Government Orders and Eligibility Certificate issued by the SIPCOT Ltd, those Companies which claim Soft Loan or Refund or both Soft Loan and Refund, as the case may be, from the SIPCOT Ltd. under the Investment Promotion Subsidy and under the Structured Package of Assistance Scheme have to obtain a Tax Payment Certificate from the Memorandum of Understanding (MoU) Cell by filing a necessary document and details. The MoU Cell shall verify those details and documents with reference to the terms and conditions laid down in the Government Orders and the Eligibility Certificates and issue Tax Payment Certificates to SIPCOT, if the claims made by the Companies are found correct.

Certificates were issued for soft loan in respect of 5 Companies amounting to Rs.82.46 crores and for refund in respect of 8 Companies amounting to Rs.1631.59 crores in the year 2015-16.

Information Technology Wing

The Information Technology wing is headed by Joint Commissioner (Computer Systems) and is in-charge for IT administration of the department, assisted by three System Analysts in the cadre of Deputy Commissioner and Computer wing staff. The Application software used for Dealer activities and the Departmental activities was replaced with the Total Computerisation Project from 29/01/2016. Earlier Application was having only limited modules in two different platforms. The present module provides all the functionalities of the department, which gives Total solution to the department it needs.

All the officials of the department starting from Junior Assistant have been provided with System and required Printers. Further, all the offices of the department are connected to the Central Server with redundant connectivity.

The following are the facilities provided through the Project. To Dealers: Online Registration Monthly Return filing Annual Return filing E-payment of taxes (online and offline) Online generation of C and F Forms Online generation of Forms JJ, KK, LL and MM for movement of goods Online grievance system through the portal.

Statistics and Research Cell

Analytical methods play a useful role in the formulation and implementation of any tax administration policy. The Department is able to generate a significant amount of information which needs to be analysed for the formulation of specific tax administration strategies and better implementation policies. Towards this end, a Statistics and Research Cell headed by the Joint Director of Statistics is functioning in the office of the Commissioner of Commercial Taxes. To ensure proper collection of data from the field offices, one Junior Research Officer is attached to each division and a Statistical Inspector is attached to each CT District.

The Statistics and Research Cell brings out the following reports regularly:

Commercial Taxes Department – At a Glance – Annually Selected Indicators on Commercial Taxes Department – Annually Time series on Statistical Compendium on Commercial Taxes Department – Annually Revenue Analysis of Top 100 dealers for all Divisions and for the State – Monthly Revenue Analysis of maximum revenue fetching commodities for all Divisions and for the State – Monthly Report on Act-wise and Division-wise revenue – Monthly Report on Performance of Divisions – Monthly Report on Evasion Prone Commodities – As needed

Monitoring and reporting of prices of VAT commodities to assess the impact of VAT on prices – Monthly Statistics and Research Cell also conducts Commodity Oriented Studies to assess tax evasion as and when required.

Commercial Taxes Staff Training Institute

The commercial Taxes Staff Training Institute, Chennai established in 1982 is the apex training organization for the Officers and staff of the Commercial Taxes Department in Tamil Nadu. The Institute, offer induction as well as refresher training to the directly recruited and serving officials and staff, respectively, at various levels. Regional Chapters of this institute function in Coimbatore, Salem, Vellore, Trichy, Madurai and Tirunelveli headed by the respective Territorial Joint Commissioners.

By imparting training to the staff and officials of the department, the CTSTI endeavor to enhance the existing skills and learn new ones, ensuring that the organization can continue to deliver quality public service.

By triggering the passion for learning and interest in honing the leadership skills, the institute aims to accomplish the human resource capacity building in the department, a continuous voluntary process, with a goal to achieve a transparent, responsible, responsive, public friendly and efficient tax administration.

The Institute has associated with MMA as a member to acquire efficiency is specialized subjects for improving quality in handling issues associated with Departmental functions by attending seminars and workshops.

CTSTI has engaged guest lecturers from other department such as Customs, Service tax, Excise, Audit and accounting to keep upto date with the latest changes for better performance.

The Institute has two air conditioned Lecture Halls with projector to present various topics on Power Point. It also provide well equipped Computer Lab with 25 Computer having LAN & Internet Connection to do practical sessions.

The Institute also conducts online test. It conducts games regarding team building and other soft skills.

The Institute aim to cultivate the values such as Continuous Learning, Teamwork, Quality public service, demonstrating high standards of ethical conduct, honesty, openness and trust as the foundation of good governance among the trainees.

Traders’ Grievance Redressal Day

In order to improve the interaction between the officers of the department and traders, an announcement was made in the demand for grants in 2015-16 to conduct Traders’ Grievance Redressal Day on every Monday in the offices of the Deputy Commissioners and Joint Commissioners and to that effect, the redressal day is being conducted every Monday.

Right to Information Act

The Department with a fairly large amount of direct interaction with the mercantile public ensures that the activities of the department are conducted in clear, simple and transparent manner. Towards this objective, the Department gives special importance to all the petitions received under the RTI Act, 2005 and as on 31.12.2015 (accounted for from 01.01.2015 to 31.12.2015), 1184 petitions have been disposed of and thirty six petitions were pending disposal which have been subsequently disposed. Likewise, during the same period, 91 appeals have been disposed of and only eight appeals were pending disposal, which have been subsequently disposed.

PART-II SUMMARY COMMERCIAL TAXES SELECTED INDICATORS 2015-2016

S.No. INDICATORS Value Added Tax Central Sales Tax

1 Registered Dealers (in number) 604742 378719

2 Monthly Return Dealers (in number) 442603 278010

3 % of Monthly Return Dealers to Regd. Dealers 73.19 73.41

4 Monthly Return Filed Status 442603 278010

5 Compliance level of Monthly Returns (in %) 100.00 100.00

6 Annual Return Dealers 162139 -NA-

7 TAX Revenue (Rs. in Crores)

a. VAT Goods 23571.83 b. NON-VAT Goods 30574.33 c. VAT Others 477.88 d. Central Sales Tax 4037.76 e. Entry Tax on Motor Vehicles 2187.19 f. TN General Sales Tax 211.11 g. Luxury Tax 357.03 h. Entertainment Tax 106.29 i. Betting Tax 5.65 j. TDS 152.76 k. Enforcement collection 27.75 Total Tax Revenue 61709.58

8 State's Own Tax Revenue (SOTR) (Rs.in Crores) 86537.70

9 % share of Sales Tax to State's Own Tax Revenue 71.31

10 Total No. of Assessment Circles 334

11 Average No. of Returns filed in a Circle per month 2158 12 Average Tax Revenue per Circle/Year (Rs.in Crores) 184.76 13 State GSDP(AEP) (Rs. in Crores) 1212667.99

14 Sales Tax to GSDP Ratio(%) 5.09

15 State's Own Tax Revenue (SOTR) to GSDP Ratio (%) 7.14

23 1. TARGET and ACHIEVEMENT 2015-2016 (Rs.in Crores) TARGET GROSS REVENUE YEAR (Fixed by ACHIEVEMENT (%) COLLECTION Government) (1) (2) (3) (4)

2015-2016 72068.40 61709.58 85.63

2. RECEIPTS EXPENDITURE, EFFICIENCY and PRODUCTIVITY OF COMMERCIAL TAXES DEPARTMENT - 2015-2016 (Rs.In Crores) Sl. Heads 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 No. (1) (2) (3) (4) (5) (6) (7) (8)

1 Tax Revenue 31116.58 39544.74 47884.25 56851.87 60314.61 61709.58

2 Expenditure 219.30 224.05 209.00 239.00 257.00 280.00

% of expenditure to 3 0.70 0.57 0.44 0.42 0.43 0.45 receipts Collection efficiency (Revenue collected 4 141.89 176.50 229.11 237.87 234.69 220.39 per Rupee of Expenditure) (Rs.)

5 Actual Staff Strength 6304 6609 6428 6268 6340 6334

Staff Productivity: Net Receipts per staff 6 4.94 5.98 7.45 9.07 9.51 9.74 (Rs. In Crores per staff)

24 3. SHARE OF COMMERCIAL TAXES REVENUE TO STATE'S OWN TAX REVENUE

(Rs.in Crores) Sl. Heads 2011-12 2012-13 2013-14 2014-15 2015-16 No. (1) (2) (3) (4) (5) (6) (7)

1 Commercial Taxes Revenue 39545 47884 56852 60314.61 61709.58

2 State's Own Tax Revenue * 59932 73560 86065 85772.71 86537.70

% Share of Revenue to State own Tax 3 65.98 65.10 66.06 70.32 71.31 Revenue Source :*www.tn.gov.in/budget/budget speech_e_2016-2017".pdf Page.No.64

4.TREND IN GROSS STATE DOMESTIC PRODUCT (At current prices) (Rs.in Crores) Sl. GROSS STATE DOMESTIC YEAR GROWTH RATE No. PRODUCT

(1) (2) (3) (4) 1 2009-10 479733.42 19.53 2 2010-11 584896.26 21.92 3 2011-12 751485.09 28.48 4 2012-13 855480.86 13.84 5 2013-14 (RE) 971089.87 13.51 6 2014-15(QE) 1092563.73 12.51 7 2015-16(AE) 1212667.99 10.99 Source: Dept. of Economics & Statistics, Chennai -6 (RE-Revised Estimates, QE-Quick Estimates, AE-Advance Estimates)

25 5.TREND IN STATE OWN TAX REVENUE

(Rs.in Crores)

STATE OWN TAX Sl.No. YEAR GROWTH RATE REVENUE

(1) (2) (3) (4) 1 2009-10 36587.00 8.62

2 2010-11 47782.00 30.60

3 2011-12 59932.00 25.43

4 2012-13 73560.00 22.74

5 2013-14 86065.00 17.00

6 2014-15 85772.71 -0.34

7 2015-16 86537.70 0.89

6.COMMERCIAL TAX REVENUE TO GROSS STATE DOMESTIC PRODUCT AND STATE OWN TAX REVENUE

(Rs. In Crores) % of Commercial % of Gross State Efficiency State Own Tax Revenue Commercial Standard Domestic Commercial Ratio = Sl.No. Year Tax to Gross Tax Revenue Rate of Tax Product at Tax Revenue Col.5*100 Revenue State to State Own (%) Current Prices col.3*col.8 Domestic Tax Revenue Product (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 2009-10 479733.42 36587.00 24028.00 5.01 65.67 12.50 0.40

2 2010-11 584896.26 47782.00 31116.58 5.32 65.12 12.50 0.43

3 2011-12 751485.09 59932.00 39544.74 5.26 65.98 14.50 0.36

4 2012-13 855480.86 73560.00 47884.25 5.60 65.10 14.50 0.39

5 2013-14(RE) 971089.87 86065.00 56851.87 5.85 66.06 14.50 0.40

6 2014-15(QE) 1092563.73 85772.71 60314.61 5.52 70.32 14.50 0.38

7 2015-16(AE) 1212667.99 86537.70 61709.58 5.09 71.31 14.50 0.35

Source: Dept. of Economics & Statistics, Chennai -6 (RE-Revised Estimates, QE-Quick Estimates, AE-Advance Estimates)

26 7.TAX REVENUE GROWTH BUOYANCY (Rs.in Crores)

Gross Revenue Sales Tax Growth Rate GSDP Growth Rate* (%) Tax Buoyancy Sl.No. Year Collection ( in % ) (At current prices) [col(4)/col(5)]

(1) (2) (3) (4) (5) (6) 1 2008-09 22570.00 13.12 14.40 0.91

2 2009-10 24818.84 9.96 19.53 0.51

3 2010-11 31116.58 25.37 21.92 1.16

4 2011-12 39545.00 27.09 28.48 0.95

5 2012-13 47885.00 21.09 13.84 1.52

6 2013-14 56852.00 18.73 13.51 1.39

7 2014-15 60314.61 6.09 12.51 0.49

8 2015-16 61709.58 2.31 10.99 0.21

Trend in Gross Revenue Collection and Growth Rate 70000.00

60000.00

50000.00 61709.58 60314.61 56852.00

40000.00 47885.00

30000.00 39545.00 (Rs.in Crores) (Rs.in Revenue Collection Revenue

20000.00 31116.58 24818.84

10000.00 22570.00

0.00 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Year

Gross Revenue Collection

27 8. YEAR-WISE REFUNDS ISSUED

(Rs. In Crores)

Sl.No. Financial Year Refund

1 2011-12 823.57

2 2012-13 1250.25

3 2013-14 738.3

4 2014-15 505.35

5 2015-16 1208.19

28 9. MONTH-WISE REVENUE TREND

Sl. Revenue Collection (Rs. in Crores) MONTH Growth Rate (in%) No. 2014-2015 2015-2016 (1) (2) (3) (4) (5) 1 April 4239.05 4299.20 1.42 2 May 4335.92 4325.45 -0.24 3 June 4902.60 5073.90 3.49 4 July 4989.39 5191.42 4.05 5 August 4982.59 5078.90 1.93 6 September 5093.63 5204.05 2.17 7 October 5082.72 5200.29 2.31 8 November 5028.64 5147.39 2.36 9 December 4858.74 4748.31 -2.27 10 January 5015.32 4830.73 -3.68 11 February 5008.58 5035.84 0.54 12 March 6777.43 7574.10 11.75 Gross Revenue 60314.61 61709.58 2.31

Monthwise Gross Revenue 8000.00 2014-15 and 2015-16

7000.00

6000.00 7574.10

5000.00 6777.43

4000.00 5204.05 5200.29 5191.42 5147.39 5093.63 5078.90 5082.72 5073.90 5035.84 5028.64 5015.32 5008.58 4989.39 4982.59 4902.60 4858.74 4830.73 3000.00 4748.31 4335.92 4325.45 4299.20 4239.05 2000.00

Revenue Collection(Rs. in Collection(Rs.Crores) Revenue 1000.00

0.00

2014 -2015 2015 -2016

29 10. ACT- WISE REVENUE ( Rs.in Crores )

Sl. ACTS 2011-12 GR 2012-13 GR 2013-14 GR 2014-15 GR 2015-16 GR No.

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

1 TN VAT* 33997 28.01 42038 23.65 51245 21.90 53930.47 5.24 54804.55 1.62

2 CST 2819 24.57 2904 3.02 3116 7.30 3811.17 22.31 4037.76 5.95

Entry Tax Motor 3 2148 25.76 2316 7.82 1900 -17.96 1969.93 3.68 2187.19 11.03 Vehicles

4 TNGST 259 -26.00 261 0.77 218 -16.48 195.21 -10.45 211.11 8.15

5 Luxury Tax 256 18.52 290 13.28 300 3.45 319.26 6.42 357.03 11.83

Entertainment 6 59 293.33 70 18.64 68 -2.86 82.97 22.01 106.29 28.11 Tax

7 Betting Tax 7 16.67 6 -14.29 5 -16.67 5.60 12.00 5.65 0.89

8 Tax Revenue 39545 27.09 47885 21.09 56852 18.73 60314.61 6.09 61709.58 2.31

* Includes VAT Goods, NON VATGoods, VAT Others, TDS and Enf. Collection

30 11. ACT- WISE REVENUE COLLECTION - A COMPARISON Revenue Collections Sl. Act (Rs.in Crores) Growth rate No 2014-15 2015-16 (1) (2) (3) (4) (5) 1 VAT VAT-Goods 23044.77 23571.83 2.29 NON-VAT-Goods 30451.16 30574.33 0.40 Others 131.88 477.88 262.36 VAT Sub Total 53627.81 54624.04 1.86 2 Central Sales Tax 3811.17 4037.76 5.95 3 Entry Tax Entry -Goods 0.00 0.00 0.00 Entry -Motor Vehicles 1969.93 2187.19 11.03 Entry Tax-sub Total 1969.93 2187.19 11.03 4 TNGST Sales Tax under TNGST 185.65 202.98 9.33 Additional sales Tax 3.77 4.00 6.10 Surcharge 4.31 3.20 -25.72 Additional Surcharge 0.04 0.38 856.00 others 1.42 0.55 -61.48 Resale 0.02 0.00 -97.50 Surcharge u/s 3(1) 0.00 0.00 0.00 TNGST Sub Total 195.21 211.11 8.15 5 Luxury Tax 319.26 357.03 11.83 6 Entertainment Tax 82.97 106.29 28.11 7Betting Tax 5.6 5.65 0.89 8 TDS Collection -E. 130.34 36.18 -72.24 9 TDS Collection -AG. 149.60 116.58 -22.07 10 Enf.Collection 22.72 27.75 22.12 Tax Revenue 60314.61 61709.58 2.31

ACT-WISE % SHARE OF TAX REVENUE FOR THE YEAR 2015-16

VAT GOODS NON VAT GOODS 23621.7 30572.84 38.28% 49.54%

OTHERS 758.95 1.23%

CST 3992.29 TNGST LUXURY TAX ENTRY TAX 6.47% 215.78 357.26 2190.68 0.35% 0.58% 3.55%

31 12. MONTH WISE VAT and NON VAT GOODS - GROWTH RATE ( Rs.in Crores) VAT GOODS NON VAT GOODS Sl. MONTH No. 2014-15 2015-16 GR 2014-15 2015-16 GR

(1) (2) (3) (4) (5) (6) (7) (8)

1 April 1676.09 1715.36 2.34 2030.67 2005.70 -1.23

2 May 1848.6 1827.45 -1.14 1942.53 1966.34 1.23

3 June 1883.63 1848.76 -1.85 2496.11 2665.50 6.79

4 July 1918.89 1906.00 -0.67 2561.06 2704.54 5.60

5 August 1889.06 1882.97 -0.32 2548.44 2583.19 1.36

6 September 1865.58 2021.69 8.37 2657.34 2581.43 -2.86

7 October 1900.72 2073.96 9.11 2601.68 2530.97 -2.72

8 November 1897.21 2040.24 7.54 2611.29 2518.65 -3.55

9 December 1852.23 1855.21 0.16 2469.95 2330.79 -5.63

10 January 1944.2 1942.57 -0.08 2463.26 2264.20 -8.08

11 February 1920.68 1908.85 -0.62 2498.20 2506.42 0.33

12 March 2447.88 2548.77 4.12 3570.63 3916.60 9.69

Total 23044.77 23571.83 2.29 30451.16 30574.33 0.40

32 13. CST TURENOVER TREND (Rs. In Crores)

% to % to % to % to Sl. Details of CST Total Total Total Total 2012-13 2013-14 2014-15 2015-16 No. Transaction CST CST CST CST Turnover Turnover Turnover Turnover

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

1 Taxable Turnover 157315.07 34.45 172693.38 33.32 191801.46 33.54 227483.90 35.90

Stock Transfer 2 110001.47 24.09 110444.32 21.31 125320.14 21.92 157665.47 24.88 u/s 6(1-A) Consignment Sales 3 12771.45 2.80 13935.46 2.69 17001.21 2.97 16906.00 2.67 u/s 6(1-B)

4 Exports u/s 5(1) 140685.38 30.81 175379.33 33.84 183119.85 32.02 177644.14 28.03

Imports/ High SEA 5 11256.52 2.46 11235.80 2.17 17148.80 3.00 19046.63 3.01 Sales u/s 5(2) Pre-export sales 6 12518.81 2.74 22015.60 4.25 23847.64 4.17 20247.95 3.20 u/s 5(3) Transit Sales 7 12129.15 2.66 12514.57 2.41 13597.91 2.38 14665.57 2.31 u/s 6(2)

Total CST Turnover 456677.85 518218.47 571837.02 633659.67

CST TURENOVER 2012-13 to 2015-16 2.66 2.41 2.38 2.31 2.74 100.00 3.20 4.25 4.17 2.46 3.01 2.17 3.00

80.00 30.81 28.03 33.84 32.02

2.67 60.00 2.80 2.69 2.97

24.09 24.88 21.31 21.92 40.00

20.00 34.45 33.32 33.54 35.90 Percentage of Inter State Total Turnover Total StateInter of Percentage

0.00 2012-13 2013-14 2014-15 2015-16 Year Taxable Turnover Stock Transfer u/s 6(1-A) Consignment Sales u/s 6(1-B) Exports u/s 5(1) Imports/ High SEA Sales u/s 5(2) Pre-export sales u/s 5(3) Transit Sales u/s 6(2)

33 14. REGISTERED DEALERS, MONTHLY and ANNUAL RETURN FILERS (In No.)

SL. 2011-12 2012-13 2013-14 2014-15 2015-16 Category NO No. % No. % No. % No. % No. % (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

I Tamil Nadu General Sales Tax/Value Added Tax

1 Regd. Dealers 610241 100.00 663614 8.75 634242 -4.43 597548 -5.79 604742 1.20

Dealers Filing 2 285912 46.85 328770 49.54 372180 58.68 431571 72.22 442603 73.19 Monthly Returns

Dealers filing 3 324329 53.15 334844 50.46 262062 41.32 165977 27.78 162139 26.81 Annual Returns

Number of RC's 4 67895 100.00 69009 1.64 69142 0.19 58074 -16.01 56204 -3.22 Issued

Number of RC's 5 55200 100.00 26909 -51.25 71238 164.74 120292 68.86 63454 -47.25 Cancelled

II Central Sales Tax

1 Regd. Dealers 382825 100.00 423127 10.53 399079 -5.68 383588 -3.88 378719 -1.27

Dealers Filing 2 208362 54.43 242300 57.26 73942 18.53 90670 23.64 278010 73.41 Monthly Returns

Dealers filing 3 174463 45.57 180827 42.74 325137 81.47 -NA- -NA- -NA- -NA- Annual Returns

Number of RC's 4 42544 100.00 46782 9.96 49170 5.10 40720 -17.19 38954 -4.34 Issued

Number of RC's 5 27771 100.00 16470 -40.69 44547 170.47 75971 70.54 48677 -35.93 Cancelled

34 15. TAXABLE TURNOVER and TAX REVENUE DETAILS OF TOP 100 DEALERS (Rs In Crores) Sl. Taxable Turnover Tax Revenue Name of the Dealer No 2014-15 2015-16G.R 2014-15 2015-16 G.R (1) (2) (3) (4) (5) (6) (7) (8) 1 Tamil Nadu State Marketing Corporation Ltd 5875.63 6275.00 6.80 11815.63 12821.42 8.51

2 Indian Oil Corporation Ltd 31033.24 25780.65 -16.93 5089.38 4533.98 -10.91

3 Bharat Petroleum Corporation Ltd 18161.48 16410.66 -9.64 3752.60 3396.51 -9.49

4 Hindustan Petroleum Corporation Ltd 12419.61 10706.52 -13.79 2444.12 2174.11 -11.05

5 Midas Golden Distilleries Pvt.Ltd 1748.47 1754.33 0.34 1013.84 1017.29 0.34

6 ITC Ltd 5824.61 3471.96 -40.39 927.74 669.89 -27.79

7 K A L S . Distilleries Pvt Ltd 1092.45 1124.70 2.95 633.29 651.99 2.95

8 SNJ Distillers Pvt Ltd 1165.87 1064.55 -8.69 675.25 614.46 -9.00

9 Southern Agri Furne Industries 775.51 822.23 6.02 448.88 475.95 6.03

10 Elite Distilleries Pvt. Ltd. 763.62 807.18 5.71 452.55 467.82 3.37

11 Chennai Petroleum Corporation Ltd 22408.43 12983.33 -42.06 738.33 431.96 -41.50

12 Shiva Distilleries Ltd 626.81 691.34 10.30 379.23 393.61 3.79

13 Hindustan Unilever Ltd 3299.36 3463.33 4.97 365.64 376.60 3.00

14 Ashok Leyland Ltd 3364.70 4624.06 37.43 187.94 372.00 97.94

15 M/S Golden Vats Pvt Ltd 256.79 519.88 102.45 166.89 299.20 79.28

16 Empee Distilleries Ltd 431.79 499.41 15.66 250.31 289.53 15.67

17 Reliance Industries Ltd 1798.96 2588.67 43.90 88.22 265.77 201.26

18 Samsung India Electronics Pvt Ltd 3041.67 3217.34 5.78 365.68 255.79 -30.05

19 The India Cements Ltd 1733.22 1759.45 1.51 238.84 241.64 1.17

20 Enrica Enterprises Pvt Ltd 1198.32 427.18 -64.35 693.24 233.67 -66.29

21 Ultra Tech 1392.74 1750.71 25.70 202.92 219.35 8.10

22 The Ramco Cements Ltd 1728.55 1682.16 -2.68 216.26 218.52 1.05

23 Hyundai Motor India Ltd 19377.32 27178.53 40.26 142.87 207.30 45.10

24 Mohan Breweries &Distilleries Ltd 293.07 356.17 21.53 168.70 203.18 20.44

25 Britannia Industries Ltd 1393.30 1575.36 13.07 182.89 197.35 7.91

(Contd..)

35 15. TAXABLE TURNOVER and TAX REVENUE DETAILS OF TOP 100 DEALERS (Rs In Crores) Sl. Taxable Turnover Tax Revenue Name of the Dealer No 2014-15 2015-16G.R 2014-15 2015-16 G.R (1) (2) (3) (4) (5) (6) (7) (8) 26 Dell International Services India Pvt Ltd 4289.13 5407.22 26.07 165.71 189.08 14.11

27 Asian Paints Ltd 1500.51 1561.34 4.05 187.43 184.19 -1.73

28 Renault Nissan Automotive India Pvt. Ltd 6165.70 5533.96 -10.25 431.52 179.85 -58.32

29 Dalmia Cement (Bharat) Ltd 1344.33 1347.52 0.24 147.56 175.61 19.01

30 Chettinad Cement Corporation Ltd. 1430.89 1361.75 -4.83 148.55 168.39 13.36

31 L.G. Electronics India Pvt Ltd 1179.99 1197.48 1.48 163.79 162.75 -0.64

32 Mahindra & Mahindra Ltd 1094.45 1431.04 30.75 121.56 160.23 31.81

33 T V Sundram Iyengar & Sons Limited 2780.71 3287.00 18.21 168.98 141.21 -16.43

34 MRF Ltd 1986.93 2023.63 1.85 128.80 132.29 2.71

35 Nokia Solutions & Networks India Pvt Ltd 4852.79 6526.54 34.49 98.33 130.67 32.89

36 Steel Authority of India Ltd. 6409.59 2942.07 -54.10 119.40 123.05 3.06

37 Tata Steel Ltd 2998.67 2616.51 -12.74 139.79 120.18 -14.03

38 SNJ Breweries 169.02 204.50 20.99 97.97 118.05 20.49

39 Glaxo Smithkline Consumer Healthcare Ltd 899.81 898.01 -0.20 120.46 117.01 -2.86

40 Pepsico india holdings pvt. ltd. 1141.21 1002.98 -12.11 113.70 112.28 -1.25

41 Lenovo (India) Pvt Ltd 1815.03 3281.41 80.79 44.57 109.07 144.70

42 Daimler India Commercial Vehicles Pvt Ltd 2607.79 3182.85 22.05 91.27 103.39 13.27

43 Hyundai Steel India Pvt Ltd 2467.55 2540.26 2.95 102.33 103.01 0.66

44 J S W Steels P. Ltd. 2230.12 2544.70 14.11 91.45 102.24 11.79

45 Tata Motors Ltd 809.99 967.62 19.46 97.55 102.07 4.64

46 Sony India Pvt.Ltd. 1064.66 876.72 -17.65 145.39 98.12 -32.51

47 Kals Breweries Pvt Ltd 216.19 178.59 -17.39 95.67 92.51 -3.30

48 Oil and Natural Gas Corporation Ltd 2232.50 1783.01 -20.13 106.29 89.15 -16.13

49 United Breweries Ltd 181.51 148.88 -17.98 104.40 86.13 -17.50

50 Exide Industries Ltd 1276.80 1239.58 -2.91 77.12 84.19 9.17

(Contd..)

36 15. TAXABLE TURNOVER and TAX REVENUE DETAILS OF TOP 100 DEALERS (Rs In Crores) Sl. Taxable Turnover Tax Revenue Name of the Dealer No 2014-15 2015-16G.R 2014-15 2015-16 G.R (1) (2) (3) (4) (5) (6) (7) (8) 51 A M Breweries 78.06 144.93 85.67 45.27 83.99 85.51

52 Nestle India Ltd 907.04 736.02 -18.85 108.81 83.63 -23.14

53 Apollo Tyres Ltd 1588.36 1785.32 12.40 84.95 83.63 -1.56

54 A B T Ltd. 1039.10 1047.11 0.77 72.02 82.16 14.07

55 Appollo Distilleries Ltd 126.81 136.97 8.01 73.33 79.29 8.13

56 Huawei Telecommunications (India) Co., Pvt Ltd 1743.87 3550.21 103.58 35.37 76.86 117.27

57 Hindustan Coca-Cola Beverages Pvt Ltd 656.27 646.69 -1.46 75.11 71.44 -4.89

58 HDFC Bank 1036.78 6992.12 574.41 11.04 70.81 541.28

59 Lanson Motors Pvt. Ltd 492.84 513.88 4.27 68.54 70.41 2.73

60 Godrej Boyce Mfg. Co Ltd 693.97 754.47 8.72 65.89 70.00 6.24

61 Whirlpool India Ltd., 469.45 487.82 3.91 65.57 68.39 4.30

62 Rain Industries 447.79 440.07 -1.72 63.05 65.68 4.18

63 Axis Bank 1974.49 6720.72 240.38 19.19 65.59 241.82

64 JK Tyre Industries Ltd 731.44 1150.45 57.29 45.43 65.41 43.98

65 Kaleesuwari Refinery (P) Ltd 1476.20 1557.49 5.51 61.17 65.25 6.67

66 Cbe. Annamalai Agencies 543.59 813.61 49.67 59.91 64.87 8.27

67 Colgate- Palmolive (India) Ltd 414.26 451.51 8.99 56.97 61.76 8.40

68 Genus Electrotech Ltd 34.16 434.87 100.00 4.09 61.04 100.00

69 Mondelez India Foods Pvt Ltd 524.28 472.12 -9.95 63.04 60.10 -4.66

70 Kyungshin Industrial Motherson Pvt Ltd 1070.35 1253.36 17.10 51.16 60.03 17.33

71 Flextronics Technologies (India) Pvt. Ltd., 189.89 1563.98 723.64 9.04 59.53 558.24

72 Zuari Cement Ltd 454.45 432.03 -4.93 62.54 58.31 -6.75

73 Eicher Motors Ltd 510.46 792.57 55.27 33.19 55.63 67.58

74 Empee Breweries Ltd 103.56 98.84 -4.56 57.80 55.49 -4.00

75 Visteon Automotive Systems India Pvt. Ltd. 1632.80 1645.60 0.78 51.38 53.92 4.95

(Contd..)

37 15. TAXABLE TURNOVER and TAX REVENUE DETAILS OF TOP 100 DEALERS (Rs In Crores) Sl. Taxable Turnover Tax Revenue Name of the Dealer No 2014-15 2015-16G.R 2014-15 2015-16 G.R (1) (2) (3) (4) (5) (6) (7) (8) 76 Tamil Nadu Newsprint & Papers Ltd. 1115.94 1358.87 21.77 37.12 52.37 41.09

77 Crompton Greaves Ltd 465.23 434.97 -6.50 55.20 50.49 -8.53

78 Life Style International Pvt Ltd., 645.16 756.39 17.24 40.27 50.29 24.90

79 Proctor and Gamble Home Products Pvt Ltd 500.43 478.89 -4.30 57.22 49.97 -12.67

80 Tube Investments of India Ltd., 1855.83 1855.70 -0.01 53.09 49.61 -6.54

81 Hewlett - Packard India Sales Pvt.Ltd. 1702.19 1282.63 -24.65 68.46 49.56 -27.60

82 Penna Cement 387.82 444.49 14.61 46.79 48.92 4.54

83 Rashtriya Ispat Nigam Ltd-Visakhapatnam Steel 958.90 998.57 4.14 46.19 48.01 3.94

84 Philips India Ltd 684.80 706.86 3.22 61.11 47.95 -21.54

85 Godrej Consumer Product 478.31 504.07 5.39 42.83 46.11 7.65

86 Saint-Gobain India Pvt Ltd 1267.34 1391.85 9.82 36.74 45.41 23.59

87 Sree Jayajothi Cements 243.31 308.35 26.73 34.98 44.98 28.61

88 Shell India Markets Pvt Ltd 312.15 287.01 -8.05 58.50 44.17 -24.50

89 Mando Automotive India Pvt Ltd 1521.74 1895.51 24.56 33.84 43.38 28.20

90 Titan Industries 1981.12 1785.81 -9.86 44.46 43.32 -2.56

91 Khivraj Motors Pvt Ltd 225.49 311.08 37.95 30.74 43.02 39.95

92 E.I.D.Parry (India) Ltd 370.68 692.27 86.76 42.39 42.34 -0.12

93 Chemplast Sanmar 1684.05 1586.32 -5.80 41.50 42.17 1.62

94 Trans Car India Pvt 229.88 298.62 29.90 31.35 40.67 29.74

95 Aadit Auto Company Pvt Ltd 300.44 298.19 -0.75 41.43 40.41 -2.48

96 Micro Max Informatics Ltd 653.88 617.87 -5.51 81.32 39.83 -51.02

97 Popular Vehicles Services 211.11 294.48 39.49 28.19 39.70 40.83

98 Castrol India Ltd 337.74 326.39 -3.36 40.41 38.87 -3.81

99 Tamilnadu Cement Corporation Ltd 249.27 618.85 148.27 34.76 38.68 11.27

100 Reckitt Benckiser (I) Ltd 315.32 376.15 19.29 34.24 38.50 12.44

TOTAL 231989.77 240152.82 3.52 37417.85 37025.55 -1.05

38 16. TAXABLE VAT TURNOVER and TAX REVENUE OF TOP 50 COMMODITIES TAKEN FROM TOP 100 DEALERS (Rs in Crores)

Sl. Taxable Turnover Tax Revenue Name of Commodity No 2014-15 2015-16 GR 2014-15 2015-16 GR

(1) (2) (3) (4) (5) (6) (7) (8) 1 IMFL & BEER 15155.89 15497.69 2.26 17195.70 18119.09 5.37

2 PETROLEUM & PRODUCTS 91441.73 73139.69 -20.01 12403.68 11043.18 -10.97

3 AUTO MOBILES & ITS SPARES 89185.04 104509.99 17.18 2997.22 3151.87 5.16

4 CEMENT 11284.61 12130.97 7.50 1402.93 1494.46 6.52

5 IRON & STEEL 28365.70 24881.15 -12.28 859.68 876.24 1.93

6 WHITE GOODS 8345.20 8844.11 5.98 949.33 861.61 -9.24

7 TOBACCO & ITS PRODUCTS 7042.83 4861.11 -30.98 1051.35 824.24 -21.60

8 FMC GOODS 7658.43 7954.75 3.87 806.08 819.46 1.66

9 PROCESSED FOOD & DRINKS 8141.47 8768.34 7.70 712.59 756.99 6.23

10 COMPUTER & ITS PERIPHERALS 17675.52 24371.22 37.88 541.12 733.04 35.47

11 ELECTRONIC ITEMS 7378.68 8504.06 15.25 463.60 472.06 1.82

12 ELECTRICAL GOODS 9152.81 12053.21 31.69 396.51 438.40 10.57

13 TYRES & TUBES 6481.93 7028.57 8.43 398.92 435.14 9.08

14 BULLION & JEWELLERIES 69288.41 73034.54 5.41 358.05 400.92 11.97

15 PAINT & VARNISHES 3700.42 3849.01 4.02 365.18 357.30 -2.16

16 CHEMICALS & DYES 10551.14 9800.58 -7.11 361.33 340.26 -5.83

17 ALLOPATHI MEDICINES 6212.61 7330.58 18.00 284.50 328.97 15.63

18 MACHINERY 14566.70 13697.24 -5.97 314.47 301.78 -4.04

19 EDIBLE OIL 8743.68 8119.62 -7.14 287.77 259.17 -9.94

20 SUGAR & MOLASSES 2844.83 3845.58 35.18 216.01 234.65 8.63

21 READYMADE GARMENTS 4315.98 5137.84 19.04 176.50 209.84 18.89

22 COTTON & ITS YARN 6568.22 6295.88 -4.15 218.94 197.23 -9.92

23 BATTERY 1789.71 1774.42 -0.85 128.00 142.02 10.95

24 DAIRY PRODUCTS 1687.87 1879.80 11.37 151.01 137.81 -8.74

25 PAPER & ITS PRODUCTS 3468.26 3626.90 4.57 129.67 133.26 2.77

(ctd..2)

39 16. TAXABLE VAT TURNOVER and TAX REVENUE OF TOP 50 COMMODITIES TAKEN FROM TOP 100 DEALERS (Rs in Crores)

Sl. Taxable Turnover Tax Revenue Name of Commodity No 2014-15 2015-16 GR 2014-15 2015-16 GR

(1) (2) (3) (4) (5) (6) (7) (8) 26 TIMBER & PLYWOOD 1618.43 1719.50 6.24 118.26 114.62 -3.08

27 CELL PHONE & ACCESSORIES 3682.35 3137.87 -14.79 228.13 102.12 -55.24

28 PLASTIC & ITS PRODUCTS 3074.35 2910.78 -5.32 119.62 100.87 -15.68

29 GLASS & ITSWARE 1781.32 1983.33 11.34 65.94 78.32 18.77

30 LEATHER & ITS PRODUCTS 1016.03 1082.56 6.55 69.74 72.12 3.42

31 SOAP & DETERGENT 635.12 669.37 5.39 62.43 72.06 15.43

32 GRANITE TILES & MARBLES 906.02 835.36 -7.80 91.24 69.59 -23.73

33 CYCLE & SPARES 1855.83 1855.70 -0.01 53.09 49.61 -6.54

34 ADHESIVES 433.78 495.30 14.18 42.67 44.88 5.19

35 HARD WARE 607.30 677.18 11.51 40.99 44.35 8.19

36 BUS BODY MATERIALS 567.95 629.76 10.88 32.71 35.73 9.23

37 FIRE WORKS 527.94 479.79 -9.12 25.52 22.87 -10.36

38 LIGNITE 594.69 406.25 -31.69 28.76 20.92 -27.27

39 CONCRETE MIX 299.65 264.50 -11.73 20.94 20.43 -2.43

40 WASTE GOODS & PRODUCTS 523.35 439.93 -15.94 22.25 20.18 -9.31

41 FURNITURE 242.41 254.71 5.07 18.67 18.52 -0.78

42 RUBBER & ITS PRODUCTS 628.66 598.01 -4.88 17.73 16.46 -7.18

43 COAL & COKE 493.28 487.29 -1.21 14.89 14.88 -0.05

44 ABRASIVES 686.68 680.88 -0.85 14.37 12.99 -9.60

45 SAGO & STARCH 859.87 690.40 -19.71 14.74 12.52 -15.05

46 RAYON & POLYSTER YARN 272.69 255.63 -6.26 11.34 10.55 -7.04

47 BOLT & NUTS 1433.93 1603.52 11.83 9.43 8.79 -6.70

48 EXPLOSIVES 186.38 135.98 -27.04 14.16 8.30 -41.38

49 WORKS CONTRACT 1855.32 1852.11 -0.17 5.44 7.08 30.08

50 PRINTED GOODS 200.25 214.74 7.24 6.59 6.54 -0.81

Total 466031.25 475297.30 1.99 44319.78 44054.26 -0.60

40 17. CONTRIBUTION OF TOP 100 DEALERS AND COMMODITIES

(Rs.in Crores)

Sl. Description 2014-15 2015-16 Growth Rate No.

(1) (2) (3) (4) (5)

1 Tax Revenue 60314.61 61709.58 2.31

2 Share of LTU Dealers 35985.01 33628.62 -6.55

Share of Top 100 Dealers of 3 37747.34 37025.55 -1.91 State Share of 12th Return 4 41117.97 40491.21 -1.52 Dealers-State Top dealers

5 Share of Non VAT Goods 30451.16 30574.33 0.40

18. REVENUE COLLECTION AND GROWTH RATE OF TAX ON VAT GOODS (Rs in Crores) Sl. Month 2012-13 GR 2013-14 GR 2014-15 GR 2015-16 GR No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1 April 1547.10 34.72 1611.94 4.19 1676.09 3.98 1715.36 2.34 2 May 1581.44 38.15 1725.87 9.13 1848.60 7.11 1827.45 -1.14 3 June 1673.72 41.68 1815.50 8.47 1883.63 3.75 1848.76 -1.85 4 July 1650.57 30.08 1765.93 6.99 1918.89 8.66 1906.00 -0.67 5 August 1740.70 27.09 1812.63 4.13 1889.06 4.22 1882.97 -0.32 6 September 1709.73 21.03 1783.28 4.30 1865.58 4.62 2021.69 8.37 7 October 1768.45 20.73 1772.75 0.24 1900.72 7.22 2073.96 9.11 8 November 1772.34 26.02 1857.82 4.82 1897.21 2.12 2040.24 7.54 9 December 1699.24 24.07 1770.02 4.17 1852.23 4.64 1855.21 0.16 10 January 1737.23 15.99 1810.82 4.24 1944.20 7.37 1942.57 -0.08 11 February 1818.72 18.27 1930.13 6.13 1920.68 -0.49 1908.85 -0.62 12 March 2328.27 18.87 2519.73 8.22 2447.88 -2.85 2548.77 4.12 Total 21027.51 25.46 22176.42 5.46 23044.77 3.92 23571.83 2.29

19. REVENUE COLLECTION and GROWTH RATE OF NON-VAT GOODS (Rs in Crores) Sl. Month 2012-13 GR 2013-14 GR 2014-15 GR 2015-16 GR No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1 April 1680.97 23.39 1612.98 -4.04 2030.67 25.90 2005.70 -1.23 2 May 1618.86 32.04 1818.77 12.35 1942.53 6.80 1966.34 1.23 3 June 1707.74 28.82 1884.91 10.37 2496.11 32.43 2665.50 6.79 4 July 1736.57 34.09 1860.87 7.16 2561.06 37.63 2704.54 5.60 5 August 1685.52 16.82 1819.25 7.93 2548.44 40.08 2583.19 1.36 6 September 1693.23 15.79 1781.50 5.21 2657.34 49.16 2581.43 -2.86 7 October 1723.31 18.79 1797.77 4.32 2601.68 44.72 2530.97 -2.72 8 November 1732.08 18.50 5839.31 237.13 2611.29 -55.28 2518.65 -3.55 9 December 1651.65 18.42 2285.12 38.35 2469.95 8.09 2330.79 -5.63 10 January 1695.12 16.97 2269.62 33.89 2463.26 8.53 2264.20 -8.08 11 February 1743.41 19.65 2324.61 33.34 2498.20 7.47 2506.42 0.33 12 March 1970.25 21.57 3364.85 70.78 3570.63 6.12 3916.60 9.69 Total 20638.71 21.77 28659.56 38.86 30451.16 6.25 30574.33 0.40

41 20. REVENUE COLLECTION AND GROWTH RATE UNDER ALL ACTS (2011-12 TO 2015-2016) (Rs in Crores) Sl. MONTH 2011-12 GR 2012-13 GR 2013-14 GR 2014-15 GR 2015-16 GR No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

1 April 3055.87 22.59 3816.85 24.90 3707.17 -2.87 4239.05 14.35 4299.20 1.42

2 May 2761.60 16.45 3716.17 34.57 3990.43 7.38 4335.92 8.66 4325.45 -0.24

3 June 2905.08 21.01 3886.51 33.78 4202.43 8.13 4902.60 16.66 5073.90 3.49

4 July 3002.53 18.87 3904.28 30.03 4108.33 5.23 4989.39 21.45 5191.42 4.05

5 August 3287.92 22.37 3944.57 19.97 4112.46 4.26 4982.59 21.16 5078.90 1.93

6 September 3322.64 26.86 3873.36 16.57 4032.94 4.12 5093.63 26.30 5204.05 2.17

7 October 3406.95 29.08 4006.73 17.60 4054.73 1.20 5082.72 25.35 5200.29 2.31

8 November 3313.25 25.49 3978.54 20.08 8181.22 105.63 5028.64 -38.53 5147.39 2.36

9 December 3248.56 29.26 3799.75 16.97 4520.55 18.97 4858.74 7.48 4748.31 -2.27

10 January 3461.12 33.05 3918.04 13.20 4584.84 17.02 5015.32 9.39 4830.73 -3.68

11 February 3512.78 29.59 4072.72 15.94 4804.2 17.96 5008.58 4.25 5035.84 0.54

12 March 4266.44 46.35 4966.73 16.41 6552.48 31.93 6777.43 3.43 7574.10 11.75

Tax Revenue 39544.74 27.09 47884.25 21.09 56851.78 18.73 60314.61 6.09 61709.58 2.31

42 21. REVENUE FROM NON-VAT COMMODITIES - LTU DIVISION ( Rs.in Crores) Sl. Name of the 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 No. Commodity (1) (2) (3) (4) (5) (6) (7) (8)

1 IMFL & BEER 6850.99 8268.82 9334.57 12047.92 18371.56 15702.85

2 Petroleum Products 6828.38 8076.18 10044.58 10896.44 11191.75 10079.28

3 Sugarcane 82.91 175.80 235.59 223.32 34.68 42.34

4 Tobacco Products 0.00 405.60 986.03 1032.04 849.96 513.38

Non-VAT Others - C 5 fees, interest, penalty NA NA NA NA 3.21 3.21 etc.

Total 13762.28 16926.40 20600.77 24199.72 23675.24 26337.85

43 22. Month-wise and Act-wise Revenue Collection 2015-2016 (Rs.in Crores) Sl. Act April-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 TOTAL No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) 1 Value Added Tax. VAT-Goods 1715.36 1827.45 1848.76 1906.00 1882.97 2021.69 2073.96 2040.24 1855.21 1942.57 1908.85 2548.77 23571.83 NON VAT-Goods 2005.70 1966.34 2665.50 2704.54 2583.19 2581.43 2530.97 2518.65 2330.79 2264.20 2506.42 3916.60 30574.33 Others 10.63 14.78 18.70 13.19 18.60 11.12 13.54 33.14 41.06 13.50 7.97 281.65 477.88 VAT-Total 3731.69 3808.57 4532.96 4623.73 4484.76 4614.24 4618.47 4592.03 4227.06 4220.27 4423.24 6747.02 54624.04 2 Central Sales Tax 308.95 265.24 309.46 327.04 350.56 341.70 331.99 318.81 310.51 360.30 318.32 494.88 4037.76 3 Entry Tax. Entry Tax - Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Entry Tax - Motor Vehicles 186.77 159.70 168.08 191.78 175.07 187.17 189.04 178.05 146.38 150.40 211.12 243.63 2187.19 Entry Tax - Total 186.77 159.70 168.08 191.78 175.07 187.17 189.04 178.05 146.38 150.40 211.12 243.63 2187.19 4 TNGST. Sales Tax 14.51 3.52 16.02 4.74 1.72 17.64 11.10 15.32 27.02 28.34 28.55 34.50 202.98 Add.Sales Tax 0.54 0.01 0.01 0.00 0.00 0.00 0.01 0.14 0.62 0.90 0.87 0.90 4.00 Surcharge 0.50 0.00 0.00 0.01 0.00 0.00 0.04 0.31 0.44 0.70 0.61 0.59 3.20 Addl.Surcharge 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.38 0.00 0.00 0.00 0.00 0.38 Others 0.15 0.02 0.02 0.02 0.00 0.12 0.04 0.01 0.00 0.05 0.00 0.12 0.55 Resale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Surcharge U/S 3(i) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TNGST - Sub Total 15.70 3.55 16.05 4.77 1.72 17.76 11.19 16.16 28.08 29.99 30.03 36.11 211.11 5 Luxury Tax 26.16 28.63 31.60 29.35 29.91 30.47 27.84 29.43 28.15 27.67 30.17 37.65 357.03 6 Entertainment Tax 14.84 11.84 10.54 10.70 6.54 7.26 11.07 7.17 4.67 6.84 8.19 6.63 106.29 7 Betting Tax 0.47 0.35 0.17 0.34 0.51 0.49 0.55 0.56 0.37 0.49 0.66 0.69 5.65 8 TDS-East 5.04 4.09 3.72 3.06 2.04 3.03 2.62 2.64 1.85 1.30 3.18 3.61 36.18 9 TDS-A.G. 7.65 41.86 0.00 0.00 23.43 0.00 5.32 0.00 0.00 30.64 7.68 0.00 116.58 10Enf.Collection 1.93 1.62 1.32 0.65 4.36 1.93 2.20 2.54 1.24 2.83 3.25 3.88 27.75 Gross Revenue 4299.20 4325.45 5073.90 5191.42 5078.90 5204.05 5200.29 5147.39 4748.31 4830.73 5035.84 7574.10 61709.58

MONTH-WISE REVENUE COLLECTION 2014-15 AND 2015-16 MONTH-WISE VAT REVENUE COLLECTION 8000 2014-15 AND 2015-16 7000 3000 6000 2500 5000 4000 2000 3000 1500 RS.INCRORES 2000 1000 RS.INCRORES 1000 500 0 0 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar

Gross Revenue 2014-15 MONTH MONTH VAT-Goods 2014-15 Gross Revenue 2015-16 VAT-Goods 2015-16

MONTH-WISE NON VAT REVENUE COLLECTION 2014-15 AND 2015-16 MONTH-WISE CENTRAL SALES TAX REVENUE COLLECTION 2014-15 AND 2015-16 4500 600 4000 3500 500 3000 400 2500 2000 300 1500 200 1000 RS.INCRORES 500 RS.INCRORES 100 0 0 Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar

NON VAT-Goods 2014-15 Central Sales Tax 2014-15 MONTH NON VAT-Goods 2015-16 MONTH Central Sales Tax 2015-16

45 23.Year-wise and Act-wise Revenue Collection ( Rs.in Crores ) Sl.N ACT 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 o (1) (2) (3) (4) (5) (6) (7) (8) 1 Value Added Tax.* VAT Goods 12561.87 16760.61 21027.51 22159.56 23044.77 23571.83 NON VAT-Goods 13794.71 16948.41 20638.71 28659.56 30451.16 30574.33 Others** 32.18 41.21 96.22 136.66 131.88 477.88 VAT-SUB TOTAL 26388.76 33750.23 41762.44 50955.78 53627.81 54624.04 2 Central Sales Tax 2262.81 2818.68 2903.84 3116.07 3811.17 4037.76 3 Entry Tax Entry Tax - Goods 0.49 0.04 0.65 0.00 0.00 0.00 Entry Tax - Vehicles 1707.08 2147.61 2315.21 1899.56 1969.93 2187.19 Entry Tax - Total 1707.57 2147.65 2315.86 1899.56 1969.93 2187.19 4 TNGST Sales Tax 314.00 250.49 249.15 206.42 185.65 202.98 Add.Sales Tax 6.56 0.86 2.06 2.32 3.77 4.00 Surcharge 1.62 2.97 5.02 8.32 4.31 3.20 Addl.Surcharge 0.17 0.00 0.02 0.15 0.04 0.38 Others 27.17 3.52 4.26 1.16 1.42 0.55 Resale 0.19 0.40 0.00 0.00 0.02 0.00 Surcharge U/S 3(i) 0.42 0.56 0.01 0.02 0.00 0.00 TNGST - Sub Total 350.13 258.80 260.52 218.39 195.21 211.11 5 Luxury Tax 216.13 256.47 290.14 299.51 319.26 357.03 6 Entertainment Tax 15.41 59.43 70.44 68.17 82.97 106.29 7 Betting Tax 6.13 6.76 5.58 5.20 5.60 5.65 8 TDS -AG 91.90 96.85 97.02 111.88 149.60 116.58 9 TDS -EAST 77.72 135.63 163.74 160.46 130.34 36.18 10 Enf.Collection .. 14.24 14.67 16.85 22.72 27.75 Gross Revenue 31116.56 39544.74 47884.25 56851.87 60314.61 61709.58

* VAT Introduced from 01.04.2007 ** C Fees,Penalty , Sale of forms Appeals etc.,

46 24. DIVISION - WISE REGISTERED DEALERS - 2015-2016 (In No.) SL. Chennai Chennai Chennai Chennai Tirunel- Coim- Category LTU Trichy Vellore Madurai Salem STATE NO. ( N ) ( S ) ( E ) ( C ) veli batore (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) I VALUE ADDED TAX 1 Registered Dealers 101 37856 51868 40539 36076 61132 55448 58716 63485 96015 103506 604742 2 Dealers Filing Monthly Returns 101 30981 39567 34499 32702 37617 35596 42987 41304 86520 60729 442603 3 Dealers filing Annual Returns 0 6875 12301 6040 3374 23515 19852 15729 22181 9495 42777 162139 4 % contribution to the State monthly returns filed dealers 0.02 7.00 8.94 7.79 7.39 8.50 8.04 9.71 9.33 19.55 13.72 100.00 % of dealers filing monthly returns to Regd Dealers of 5 100.00 81.84 76.28 85.10 90.65 61.53 64.20 73.21 65.06 90.11 58.67 73.19 the division II CENTRAL SALES TAX 1 Registered Dealers 101 30120 34407 29636 29265 25915 27043 27634 34000 77200 63398 378719 2 Dealers Filing Monthly Returns 0 18902 24946 21021 19654 22736 22805 22090 26457 47348 52051 278010 3 Dealers filing Annual Returns NA 4 % contribution to the State monthly returns filed dealers 0.00 6.80 8.97 7.56 7.07 8.18 8.20 7.95 9.52 17.03 18.72 100.00 % of dealers filing monthly returns to Regd Dealers of 5 0.00 62.76 72.50 70.93 67.16 87.73 84.33 79.94 77.81 61.33 82.10 73.41 the division

Division-wise Share of VAT Dealers filling MOnthly Returns Division-wise Share of VAT Registered Dealers LTU 0.02 LTU 0.02 7.00 17.12 6.26 8.58 Chennai( N ) 13.72 8.94 Chennai( N ) 6.70 Chennai( S ) Chennai( S ) Chennai( E ) 19.55 7.79 5.97 Chennai( E ) 15.88 Chennai( C ) Chennai( C ) Trichy Trichy Vellore 7.39 Vellore Madurai Madurai Tirunelveli 10.11 Tirunelveli 10.50 Coimbatore 8.50 9.33 Coimbatore Salem 8.04 Salem 9.71 9.17 9.71

Division-wise Share of CST Registered Dealers LTU Division-wise Share of CST Dealers filling Monthly Returns 0.03 Chennai( N ) 7.95 Chennai( N ) 6.80 18.72 Chennai( S ) 9.09 Chennai( S ) 16.74 8.97 Chennai( E ) Chennai( E ) 7.83 Chennai( C ) Chennai( C ) 7.56 Trichy Trichy 17.03 7.73 Vellore Vellore Madurai 7.07 Madurai Tirunelveli 20.38 Tirunelveli Coimbatore Coimbatore Salem 8.18 6.84 9.52 Salem 8.98 7.30 7.14 7.95 8.20

47 25. PURCHASE TURNOVER BY RATE OF TAX ( VAT GOODS) 2015-2016 ( Rs. in Crores ) SL. Rate of Tax (VAT Goods) DIVISION Exempted NO 1% 2% 5% 14.50% TOTAL (1) (2) (3) (4) (5) (6) (7) (8) 1 LTU 5841.28 1662.48 0.01 60518.61 3592.79 65773.88 2 Chennai (N) 27359.35 24388.30 39.68 40328.90 5097.22 69854.09 3 Chennai (S) 14071.36 375.83 122.12 35457.46 8064.62 44020.03 4 Chennai (E) 12954.22 3790.85 72.07 27973.19 10687.30 42523.41 5 Chennai (C ) 14184.06 17233.85 247.51 48059.70 13256.93 78797.98 6 Trichy 308941.28 1323.30 40.58 17669.03 9945.85 28978.75 7 Vellore 10913.25 1360.87 152.32 12439.14 6103.35 20055.67 8 Madurai 23239.36 3754.13 267.34 14918.34 10557.96 29497.77 9 Tirunelveli 22444.66 1250.89 160.20 17759.29 9022.42 28192.79 10 Coimbatore 46912.27 20654.14 102.16 54149.54 10907.09 85812.94 11 Salem 39405.95 5661.98 243.54 28550.78 10226.55 44682.84 TOTAL 526267.04 81456.61 1447.51 357823.99 97462.05 538190.16 % Distribution 97.78 15.14 0.27 66.49 18.11 100.00

26. SALES TURNOVER BY RATE OF TAX ( VAT GOODS) 2015-2016 ( Rs. in Crores ) SL. Rate of Tax (VAT Goods) DIVISION Exempted NO 1% 2% 5% 14.50% TOTAL (1) (2) (3) (4) (5) (6) (7) (8) 1 LTU 7521.28 8162.36 0.08 56399.32 37082.20 101643.96 2 Chennai (N) 25616.97 28323.20 212.40 54593.15 9200.78 92329.51 3 Chennai (S) 13727.55 582.28 405.53 62264.38 14027.79 77279.98 4 Chennai (E) 19132.09 6980.00 1870.06 44969.49 19269.62 73089.17 5 Chennai (C ) 29633.08 34612.84 1560.58 63038.29 28366.72 127578.43 6 Trichy 17605.61 2432.86 265.41 21221.73 16505.78 40425.78 7 Vellore 16774.31 1886.25 138.80 14733.36 7452.83 24211.25 8 Madurai 22248.30 5144.65 498.25 20154.68 14011.73 39809.31 9 Tirunelveli 20824.01 2282.53 166.57 21648.05 12306.15 36403.30 10 Coimbatore 46067.29 31905.76 525.32 65983.39 19058.94 117473.41 11 Salem 44062.05 6073.28 203.48 42633.36 14544.69 63454.81 TOTAL 263212.54 128386.01 5846.46 467639.21 191827.23 793698.91 % Distribution 33.16 16.18 0.74 58.92 24.17 100.00

48 27. Division wise Tax Revenue by Rate of Tax (VAT GOODS) 2015-2016 ( Rs in Crores) Sl. Rate of Tax (VAT Goods) DIVISION TOTAL No. 1% 5% 14.5% Others (1) (2) (3) (4) (5) (6) (7) 1 LTU 59.14 2049.06 3897.67 0.00 6005.86

2 Chennai (N) 115.23 1110.55 543.00 1.73 1770.51

3 Chennai (S) 2.52 1334.84 881.28 3.51 2222.16

4 Chennai (E) 33.89 1078.63 1352.21 18.12 2482.85

5 Chennai (C ) 158.82 1446.23 1887.68 14.33 3507.05

6 Trichy 8.56 354.15 800.26 1.68 1164.65

7 Vellore 7.34 286.84 420.51 1.08 715.77

8 Madurai 12.33 241.18 486.63 2.37 742.51

9 Tirunelveli 8.07 382.47 628.76 1.15 1020.45

10 Coimbatore 120.83 1247.49 1046.36 4.02 2418.70

11 Salem 22.14 778.95 768.65 1.52 1571.27

TOTAL 548.87 10310.39 12713.01 49.50 23621.78 Share of Revenue 2.32 43.65 53.82 0.21 100.00 across Rate of Tax

28. REVENUE - SHARE BY TYPE OF GOODS (Rs in Crores) % Share of Revenue From VAT NON-VAT OTHER Sl. VAT NON-VAT OTHER TOTAL Goods Goods ACTS YEAR No. GOODS GOODS ACTS REVENUE to to to Total Total Total Revenue Revenue Revenue (1) (2) (3) (4) (5) (6) (7) (8) (9)

1 2011-12 16760.61 16948.41 5835.72 39544.74 42.38 42.86 14.76

2 2012-13 21027.51 20638.71 6218.03 47884.25 43.91 43.10 12.99

3 2013-14 22176.42 28659.56 6032.75 56868.73 39.00 50.40 10.61

4 2014-15 23044.77 30451.16 6818.68 60314.61 38.21 50.49 11.31

5 2015-16 23571.83 30574.33 7563.42 61709.58 38.2 49.55 12.26

49 29. DIVISION-WISE REVENUE Sl. Revenue Collection ( Rs. In Crores ) Division No. 2014-15 2015-16 Growth Rate (1) (2) (3) (4) (5) 1 LTU 35985.01 36385.39 1.11 2 Chennai (N) 1521.70 2087.94 37.21 3 Chennai (S) 3771.24 2814.62 -25.37 4 Chennai (E) 2682.49 3266.39 21.77 5 Chennai C) 4196.57 4641.22 10.60 6 Trichy 2344.71 2522.88 7.60 7 Vellore 1334.52 1440.51 7.94 8 Madurai 1052.68 1099.78 4.47 9 Thirunelveli 1523.53 1293.96 -15.07 10 Coimbatore 3541.50 3927.35 10.90 11 Salem 2058.00 2049.03 -0.44 12 TDS-East 130.34 36.18 -72.24 13 TDS -A.G. 149.60 116.58 -22.07 14 Enf.Collection 22.72 27.75 22.14 Gross Revenue 60314.61 61709.58 2.31

Division Wise Revenue 40000.00

35000.00

30000.00 2014 -15 2015 -16 25000.00

20000.00

15000.00

10000.00 Revenue Crores) Rs. (collectionin Revenue 5000.00

0.00 LTU Ch(N) Ch(S) Ch(E) Ch(C) Try Vlr Mdu Tnvl Cbe Slm Division

50 30. DIVISION-WISE REVENUE COLLECTIONS UNDER ALL ACTS - 2015-2016 ( Rs.In Crores) STATE % to SL. Chennai Chennai Chennai Chennai Tirunel Coim Type of Tax LTU Tiruchy Vellore Madurai Salem TDS/Enf (Gross the NO ( N ) ( S ) ( E ) ( C ) veli batore Revene) State (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Value Added Tax VAT-Goods 5972.13 1770.50 2222.34 2482.84 3490.55 1106.12 774.43 742.50 1020.45 2418.70 1571.27 0.00 23571.83 38.20 NON-VAT-Goods 27906.95 14.20 94.57 27.39 349.74 1100.34 492.48 6.58 4.90 567.98 9.20 0.00 30574.33 49.55 Others 344.52 2.36 25.58 1.19 3.31 5.00 8.95 48.90 3.68 23.17 11.22 0.00 477.88 0.77 VAT Sub Total 34223.60 1787.06 2342.49 2511.42 3843.60 2211.46 1275.86 797.98 1029.03 3009.85 1591.69 0.00 54624.04 88.52 2 Central Sales Tax 1582.1 253.58 334.01 402.17 378.45 143.00 52.02 81.82 141.03 411.47 258.11 0.00 4037.76 6.54 3 Entry Tax Entry -Goods 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Entry -Motor Vehicles 485.32 32.91 99.08 170.22 300.02 103.55 103.42 190.54 112.02 421.29 168.82 0.00 2187.19 3.54 Entry Tax-sub Total 485.32 32.91 99.08 170.22 300.02 103.55 103.42 190.54 112.02 421.29 168.82 0.00 2187.19 3.54 4 TNGST 94.37 11.67 9.32 12.50 3.11 42.63 0.47 0.68 2.00 19.09 15.27 0.00 211.11 0.34 5 Luxury Tax 0.00 1.00 25.64 129.29 81.35 19.75 7.87 24.89 9.02 46.94 11.28 0.00 357.03 0.58 6 Entertainment Tax 0.00 1.72 4.05 35.36 34.69 2.49 0.87 3.87 0.86 18.52 3.86 0.00 106.29 0.17 7 Betting Tax 0.00 0.00 0.03 5.43 0.00 0.00 0.00 0.00 0.00 0.19 0.00 0.00 5.65 0.01 8 TDS Collection Chennai ( E ) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36.18 36.18 0.06 9 TDS Collection -AG. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 116.58 116.58 0.19 10 Enforcement Collection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27.75 27.75 0.04 All Taxes of CT 36385.39 2087.94 2814.62 3266.39 4641.22 2522.88 1440.51 1099.78 1293.96 3927.35 2049.03 180.51 61709.58 100

51 31. SHARE OF DIVISION-WISE REVENUE TO THE STATE REVENUE 2010-11 to 2015-16 (Rs. In Crores) 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

SL. CT Division NO Gross Gross Gross Gross Gross Gross Gross Gross Gross Gross Gross Gross % tothe % % tothe % % tothe % % tothe % % tothe % % tothe % Revenue Revenue Revenue Revenue Revenue Revenue

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) 1 LTU-NA- 22180.00 56.09 25834.12 53.95 33521.92 58.96 35985.01 59.66 36385.39 58.96

2 Chennai (N ) 4260.66 13.69 661.00 1.67 676.73 1.41 670.57 1.18 1521.70 2.52 2087.94 3.38

3 Chennai ( S ) 9897.03 31.81 3472.00 8.78 5038.07 10.52 5690.95 10.01 3771.24 6.25 2814.62 4.56

4 Chennai ( E ) 2559.44 8.23 1710.00 4.32 2071.83 4.33 2084.72 3.67 2682.49 4.45 3266.39 5.29

5 Chennai (C) 7563.90 24.31 2814.00 7.12 3540.36 7.39 3634.63 6.39 4196.57 6.96 4641.22 7.52

6 Trichy 1242.78 3.99 1679.00 4.25 2191.87 4.58 2209.81 3.89 2344.71 3.89 2522.88 4.09

7 Vellore 673.10 2.16 844.00 2.13 1122.21 2.34 1218.39 2.14 1334.52 2.21 1440.51 2.33

8 Madurai 595.36 1.91 755.00 1.91 890.67 1.86 963.54 1.69 1052.68 1.75 1099.78 1.78

9 Tirunelveli 731.04 2.35 1027.00 2.60 1303.38 2.72 1351.53 2.38 1523.53 2.53 1293.96 2.10

10 Coimbatore 2286.46 7.35 2708.00 6.85 3168.43 6.62 3326.10 5.85 3541.50 5.87 3927.35 6.36

11 Salem 1137.19 3.65 1449.00 3.66 1771.15 3.70 1890.52 3.33 2058.00 3.41 2049.03 3.32 TDS - AG & 12 170.00 0.55 232.00 0.59 260.76 0.54 272.34 0.48 279.94 0.46 152.76 0.25 East 13 Enf. Colln. 0.00 0.00 14.00 0.04 14.67 0.03 16.85 0.03 22.72 0.04 27.75 0.04

Total 31116.96 100 39545.00 100 47884.25 100 56851.87 100 60314.61 100.00 61709.58 100

Division-wise share of Revenue Collection in % - 2015-16 0.29 3.32 6.36 LTU 2.10 58.96 Chennai (N ) 1.78 Chennai ( S ) 2.33 Chennai ( E ) 4.09 Chennai (C) Trichy Vellore 7.52 Madurai Tirunelveli 5.29 Coimbatore Salem 4.56 TDS & Enf. 3.38

52 32.MONTH - WISE and DIVISION - WISE REVENUE COLLECTION - 2015-2016

(Rs.In Crores) Sl. Division Division April-15 May-15 Jun-15 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 No. Total (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

1 LTU 2301.71 2307.02 3070.63 3135.86 3000.95 3108.34 3048.82 3009.98 2739.59 2730.02 2999.53 4932.94 36385.39

2 CHENNAI (N) 156.44 159.05 164.46 169.20 169.37 182.18 185.75 187.97 159.60 168.73 157.01 228.18 2087.94

3 CHENNAI (S) 198.80 221.31 211.16 227.53 230.03 230.04 243.66 235.87 232.59 236.30 231.37 315.96 2814.62

4 CHENNAI (E) 262.69 255.17 262.39 266.52 268.75 261.72 279.16 280.68 260.16 259.69 272.80 336.66 3266.39

5 CHENNAI (C) 358.99 373.53 380.70 383.73 379.48 379.29 395.46 390.15 362.49 372.24 368.90 496.26 4641.22

6 TRICHY 238.96 206.79 218.87 229.32 219.05 218.44 196.83 196.15 178.60 181.49 197.37 241.01 2522.88

7 VELLORE 130.80 110.59 123.28 124.21 119.54 119.35 120.42 116.40 106.32 112.02 111.87 145.71 1440.51

8 MADURAI 83.01 83.71 80.66 88.91 85.28 91.61 96.50 88.74 89.27 97.83 86.73 127.53 1099.78

9 TIRUNELVELI 95.38 100.22 91.10 101.41 102.50 109.35 111.63 120.14 115.32 120.10 103.28 123.53 1293.96

10 COIMBATORE 310.39 305.66 305.16 292.95 305.17 321.30 335.33 342.29 329.31 341.53 318.08 420.18 3927.35

11 SALEM 147.41 154.83 160.45 168.07 168.95 177.47 176.59 173.84 171.97 176.01 174.79 198.65 2049.03

Divn. Total 4284.58 4277.88 5068.86 5187.71 5049.07 5199.09 5190.15 5142.21 4745.22 4795.96 5021.73 7566.61 61529.07

12 TDS -AG 7.65 41.86 0.00 0.00 23.43 0.00 5.32 0.00 0.00 30.64 7.68 0.00 116.58

13 TDS East 5.04 4.09 3.72 3.06 2.04 3.03 2.62 2.64 1.85 1.30 3.18 3.61 36.18

14 Enf-Collection 1.93 1.62 1.32 0.65 4.36 1.93 2.20 2.54 1.24 2.83 3.25 3.88 27.75

Gross Revenue 4299.20 4325.45 5073.90 5191.42 5078.90 5204.05 5200.29 5147.39 4748.31 4830.73 5035.84 7574.10 61709.58

53 REVENUE COLLECTION OF LTU (Vs) OTHER DIVISIONS 2015-16

2641.16 Mar-16 4932.94

2036.31 Feb-16 2999.53

2100.71 Jan-16 2730.02

Dec-15 2008.72 2739.59

Nov-15 2137.41 3009.98

2151.47 Oct-15 3048.82

Month 2095.71 Sep-15 3108.34

2077.95 Aug-15 3000.95

2055.56 Jul-15 3135.86

2003.27 Jun-15 3070.63

2018.43 May-15 2307.02

April-15 1997.49 2301.71

0.00 1000.00 2000.00 3000.00 4000.00 5000.00 6000.00

Revenue collection (Rs in crores) Other Divisions LTU

54 33. CT DISTRICT / ZONEWISE DEALERS FILING MONTHLY RETURNS AND TAX REVENUE

Number of dealers filing Total Revenue under all Acts monthly returns under (Rs. In Crores) Sl.No. Division Zone VAT Act

2014-15 2015-16 GR 2014-15 2015-16 GR

(1) (2) (3) (4) (5) (6) (7) (8) (9) DC(CT)-I 26 27 3.85 7708.80 6955.64 -9.77 DC(CT)-II 27 27 0.00 6403.38 6242.92 -2.51 LTU 1 (Formed on DC(CT)-III 25 25 0.00 15567.15 17288.71 11.06 01.04.2011) DC(CT)-IV 22 22 0.00 6305.68 5898.12 -6.46 Total 100 101 1.00 35985.01 36385.39 1.11 ZONE-I 10494 9859 -6.05 503.14 596.87 18.63 ZONE-II 11913 11704 -1.75 509.21 573.50 12.63 2 Chennai (N) ZONE-III 9449 9418 -0.33 509.35 917.58 80.15 Total 31856 30981 -2.75 1521.70 2087.95 37.21 ZONE - X 12977 12695 -2.17 1087.99 539.35 -50.43 ZONE - XI 9984 11200 12.18 1061.50 604.49 -43.05 3 Chennai (S) ZONE - XII 12552 15672 24.86 1621.75 1670.78 3.02 Total 35513 39567 11.42 3771.24 2814.62 -25.37 Zone VII 10388 10582 1.87 1142.87 1527.03 33.61 Zone VIII 11763 12897 9.64 903.10 1048.38 16.09 4 Chennai (E) Zone IX 10437 11020 5.59 636.52 690.98 8.56 Total 32588 34499 5.86 2682.49 3266.39 21.77 ZONE-IV 12084 11526 -4.62 1608.33 1893.63 17.74 ZONE-V 10146 10358 2.09 864.52 854.58 -1.15 5 Chennai (C) ZONE-VI 10831 10818 -0.12 1723.72 1893.00 9.82 Total 33061 32702 -1.09 4196.57 4641.21 10.60 TRICHY 10734 10775 0.38 770.02 744.40 -3.33 KARUR 9868 9401 -4.73 366.81 408.69 11.42 THANJAVUR 6722 6996 4.08 285.60 451.68 58.15 6 Trichy KUMBAKONAM 4987 5094 2.15 67.34 72.78 8.07 PUDUKOTTAI 4924 5351 8.67 854.94 845.34 -1.12 Total 37235 37617 1.03 2344.71 2522.88 7.60 VELLORE 10904 11373 4.30 477.45 531.00 11.22 THIRUVANNAMALAI 6955 9015 29.62 185.24 88.06 -52.46 7 Vellore CUDDALORE 8314 7757 -6.70 85.84 202.57 135.99 VILLUPURAM 6491 7451 14.79 585.99 618.88 5.61 Total 32664 35596 8.98 1334.52 1440.51 7.94 (Contd..)

55 33. CT DISTRICT / ZONEWISE DEALERS FILING MONTHLY RETURNS AND TAX REVENUE

Number of dealers filing Total Revenue under all Acts monthly returns under (Rs. In Crores) Sl.No. Division Zone VAT Act

2014-15 2015-16 GR 2014-15 2015-16 GR

(1) (2) (3) (4) (5) (6) (7) (8) (9) MADURAI EAST 13849 13489 -2.60 294.52 307.69 4.47 MADURAI WEST 13248 14179 7.03 465.26 467.19 0.41

8 Madurai DINDIGUL 7941 8078 1.73 221.59 241.19 8.85

SIVAGANGAI 6891 7241 5.08 71.31 83.71 17.39 Total 41929 42987 2.52 1052.68 1099.78 4.47 TIRUNELVELI 10608 10935 3.08 478.81 514.58 7.47 NAGERCOIL 7114 8068 13.41 254.53 160.93 -36.77 TUTICORIN 7098 7577 6.75 280.49 259.05 -7.64 9 Tirunelveli VIRUDHUNAGAR 4718 4765 1.00 259.82 123.92 -52.31 SIVAKASI 9817 9959 1.45 249.88 235.48 -5.76 Total 39355 41304 4.95 1523.53 1293.96 -15.07 ZONE-I 17305 16401 -5.22 694.31 504.35 -27.36 ZONE-II 15743 14645 -6.97 533.02 506.04 -5.06 ZONE-III 20314 19006 -6.44 653.97 652.02 -0.30 TIRUPPUR 24508 26053 6.30 634.18 532.72 -16.00

10 Coimbatore POLLACHI 7007 7334 4.67 495.95 96.55 -80.53 NILGIRIS 2797 3015 7.79 101.02 68.29 -32.40 FTAC-I 35 33 -5.71 60.94 710.71 1066.25 FTAC-II 34 33 -2.94 368.11 856.67 132.72

Total 87743 86520 -1.39 3541.50 3927.35 10.90

SALEM 13093 12781 -2.38 503.19 445.09 -11.55 NAMAKKAL 20063 12616 -37.12 429.15 306.83 -28.50 11 Salem ERODE 13174 21081 60.02 294.24 456.33 55.09 DHARMAPURI 13197 14251 7.99 831.42 840.78 1.13 Total 59527 60729 2.02 2058.00 2049.03 -0.44 12 TDS - --- 279.94 152.76 -45.43 13 Enft. Colln. - --- 22.72 27.75 22.12

State Total - 431571 442603 2.56 60314.61 61709.58 2.31

56 34. DIVISION - WISE VAT DEALERS FILING MONTHLY RETURNS BY TURNOVER SLABS-2015-2016 (In Numbers) Number of dealers filing monthly returns Sl. Turnover Slabs Chennai Chennai Chennai Chennai Tirunel Coim No. LTU Trichy Vellore Madurai Salem STATE % to State (N) (S) (E) (C) veli batore (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Rs.in Lakhs 1 0-3 1 9240 14009 10635 8568 16355 14810 16015 15998 33199 22297 161126 36.40 2 3-4 0 636 990 767 638 718 807 1159 1029 2246 1496 10487 2.37 3 4-5 0 550 870 745 625 708 741 1032 880 1966 1403 9520 2.15 4 5-10 0 2361 3430 2812 2399 2869 2857 4212 3539 7422 5267 37168 8.40 5 10-20 0 3430 4343 3815 3440 4240 4033 5243 4750 8952 6545 48790 11.02 6 20-30 0 2100 2757 2514 2343 2436 2425 3054 2866 5486 4005 29986 6.77 7 30-40 0 1591 1855 1830 1656 1833 1679 2068 1967 3750 2915 21143 4.78 8 40-50 0 1239 1409 1352 1334 1407 1383 1582 1527 2920 2245 16399 3.71 9 50-60 1 920 1037 946 895 741 780 979 984 2010 1451 10744 2.43 10 60-70 0 758 775 787 782 594 617 806 735 1710 1218 8782 1.98 11 70-80 0 613 629 641 688 525 490 667 689 1367 1050 7358 1.66 12 80-90 0 512 578 578 546 418 426 543 553 1272 858 6285 1.42 13 90-100 0 536 507 481 534 364 356 474 542 1140 794 5729 1.29 Rs.in Crores 14 1.0-1.5 0 1534 1616 1611 1701 1228 1224 1462 1605 3706 2553 18240 4.12 15 1.6-2.0 0 850 877 921 1022 664 658 827 801 1838 1369 9828 2.22 16 2.0-3.0 0 1010 1023 979 1261 756 719 871 869 2040 1510 11038 2.49 0 610 554 615 757 441 422 491 489 1159 865 17 3.0-4.0 6405 1.45 18 4.0-5.0 0 392 345 414 511 249 239 300 308 764 579 4102 0.93 19 5.0-10.0 0 966 842 871 1328 600 552 612 608 1763 1169 9312 2.10 20 10.0-50.0 1 876 848 921 1247 399 333 505 461 1491 919 8001 1.81 21 50.0-100.0 1 118 137 131 204 42 25 49 47 162 119 1035 0.23 22 100-200 5 75 66 55 117 18 10 21 35 82 60 544 0.12 23 200-300 6 22 32 35 42 4 4 6 11 23 13 199 0.04 24 300-400 5 9 16 14 20 0 2 3 5 13 10 97 0.02 25 400-500 9 6 7 9 8 1 2 1 3 13 9 67 0.02 26 above 500 72 23 15 18 36 8 2 6 3 26 9 218 0.05 Total Monthly filers 101 30981 39567 34499 32702 37617 35596 42987 41304 86520 60729 442603 100.00 Total Regd. dealers 101 37856 51868 40539 36076 61132 55448 58716 63485 96015 103506 604742 in Division % of Monthly filers 100.00 81.84 76.28 85.10 90.65 61.53 64.20 73.21 65.06 90.11 58.67 73.19 to Division Total % to State 0.02 7.00 8.94 7.79 7.39 8.50 8.04 9.71 9.33 19.55 13.72 100.00

57 34. VAT DEALERS FILING MONTHLY RETURNS BY 34. VAT DEALERS FILING MONTHLY RETURNS BY TURNOVER SLABS - 2015-16 (In Lakhs) TURNOVER SLABS - 2015-16 (In Crores) 1000000 100000

100000 10000

10000

1000

100 100 No. of of Dealers No. No. of of Dealers No. No. of of Dealers No. 10 10

1 1

Turnover Slabs(Rs.In lakhs) Turnover Slabs(Rs.In crores) (0-100 lakhs) (1-500 crores and above)

58 35. DIVISION - WISE VAT DEALERS FILING ANNUAL RETURNS BY TURNOVER SLABS-2015-2016 (In Numbers) Number of Dealers filing Annual returns Sl. Turnover Slabs Chennai Chennai Chennai Chennai Tirunel Coim No. LTU Trichy Vellore Madurai Salem STATE % to State (N) (S) (E) ( C) veli batore (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Rs.in Lakhs 1 0-3 0 684 1268 331 304 11939 4325 4601 6755 3007 9547 42761 95.69 2 3.1-4.0 0 4 7 6 8 135 46 36 48 23 88 401 0.90 3 4.1-5.0 0 7 5 6 3 118 35 52 46 15 86 373 0.83 4 5.1-10.0 0 36 25 17 25 372 116 113 123 45 197 1069 2.39 5 10.1-20.0 0 1 8 1 2 4 3 5 9 3 3 39 0.09 6 20.1-30.0 0 0 3 2 0 1 0 2 7 1 1 17 0.04 7 30.1-40.0 0 1 4 0 1 0 0 3 1 1 0 11 0.02 8 40.1-50.0 0 0 0 0 0 0 0 0 1 0 1 2 0.00 9 50.1-60.0 0 0 1 1 0 0 0 1 1 0 1 5 0.01 10 60.1-70.0 0 0 1 0 0 0 0 1 0 1 0 3 0.01 11 70.1-80.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 12 80.1-90.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 13 90.1-100.0 0 0 0 0 0 0 0 1 0 0 0 1 0.00 Rs.in Crores 14 1.1 -1.5 0 0 0 0 0 0 0 1 0 0 0 1 0.00 15 1.6 - 2.0 0 0 1 0 0 0 0 0 0 0 0 1 0.00 16 2.1 - 3.0 0 0 0 0 0 0 0 0 0 1 0 1 0.00 17 3.1 - 4.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 18 4.1 - 5.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 19 5.1 -10.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 20 10.1 - 50.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 21 50.1 -100.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 22 100.1 - 200.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 23 200.1 - 300.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 24 300.1 - 400.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 25 400.1 - 500.0 0 0 0 0 0 0 0 0 0 0 0 0 0.00 26 500.1 & above 0 0 0 0 0 0 0 0 0 0 0 0 0.00 Total Annual Filers 0 733 1323 364 343 12569 4525 4816 6991 3097 9924 44685 100.00 Total Annual Returns dealers in 0 6875 12301 6040 3374 23515 19852 15729 22181 9495 42777 162139 % of Annual filers to Division Total 0.00 10.66 10.76 6.03 10.17 53.45 22.79 30.62 31.52 32.62 23.20 27.56 % of dealers in Division to State 0.00 1.64 2.96 0.81 0.77 28.13 10.13 10.78 15.65 6.93 22.21 100.00

59 36. DIVISION-WISE TAX REVENUE BY TURN OVER SLABS - 2015-2016 Rs. in Crores Tax Revenue Sl. Turnover Chennai Chennai Chennai Chennai Tirunel Coim % to No. Slabs LTU Trichy Vellore Madurai Salem TDS/Enf. STATE (N) (S) (E) ( C) veli batore State (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Rs.in Lakhs 1 0-3 0.00 1.52 1.81 2.11 2.06 1.59 1.99 2.48 2.13 5.31 2.83 0.00 23.83 0.04 2 3-4 0.00 0.72 1.07 1.00 0.70 1.92 0.81 1.13 0.91 2.11 1.07 0.00 11.43 0.02 3 4-5 0.00 0.79 1.09 1.17 0.81 0.61 0.78 1.10 0.98 2.27 1.36 0.00 10.95 0.02 4 5-10 0.00 4.95 6.05 6.32 5.06 3.80 4.71 6.56 5.79 12.68 7.22 0.00 63.14 0.10 5 10-20 0.00 12.95 14.17 16.10 12.65 8.59 10.51 15.34 13.01 30.67 16.43 0.00 150.42 0.24 6 20-30 0.00 12.83 14.50 18.11 15.00 8.83 10.22 14.62 13.74 30.78 16.87 0.00 155.50 0.25 7 30-40 0.00 13.18 13.98 17.61 14.72 9.17 9.99 15.04 13.04 30.31 16.12 0.00 153.17 0.25 8 40-50 0.00 12.41 13.76 16.79 23.45 9.06 11.11 14.77 12.47 28.68 16.79 0.00 159.27 0.26 9 50-100 0.05 57.00 56.77 73.51 69.36 29.84 34.76 56.98 58.58 132.78 73.54 0.00 643.16 1.04 Rs.in Crores 10 1.00-1.5 0.00 49.13 46.74 65.51 62.55 24.36 27.53 41.69 47.13 111.52 61.45 0.00 537.61 0.87 11 1.5-2 0.00 37.29 39.72 46.02 51.12 17.83 19.53 31.37 31.42 73.46 39.91 0.00 387.66 0.63 12 2-3 0.00 57.78 62.73 72.23 87.99 31.97 32.18 48.53 54.46 113.74 65.70 0.00 627.32 1.02 13 3-4 0.00 54.35 52.45 77.64 79.31 26.45 33.23 41.58 39.06 96.70 49.42 0.00 550.19 0.89 14 4-5 0.00 40.94 40.21 61.23 62.52 18.88 22.96 30.42 39.00 80.50 46.87 0.00 443.50 0.72 15 5-10 0.00 156.70 158.10 217.64 279.41 71.16 75.63 94.84 116.44 298.88 148.96 0.00 1617.76 2.62 16 10-50 5.85 413.77 605.53 690.51 812.09 165.31 172.92 268.31 281.76 710.17 413.15 0.00 4539.38 7.36 17 50-100 57.05 189.20 345.07 396.89 543.53 97.28 73.13 99.30 108.66 321.61 213.31 0.00 2445.02 3.96 18 100-200 58.18 241.56 390.18 290.69 917.01 164.77 78.93 108.02 187.11 272.05 201.63 0.00 2910.13 4.72 19 200-300 145.08 131.56 238.22 415.69 671.83 26.43 41.84 44.95 73.64 413.67 123.78 0.00 2326.70 3.77 20 300-400 159.68 82.41 204.12 312.15 185.85 0.00 16.65 12.32 113.21 113.76 132.35 0.00 1332.49 2.16 21 400-500 914.05 71.14 126.57 107.04 332.96 2.33 30.00 14.59 7.94 174.08 245.88 0.00 2026.57 3.28 22 > 500 35045.45 445.77 381.78 360.45 411.25 1802.70 731.10 135.84 73.49 871.64 154.41 0.00 40413.86 65.49 TDS/ENF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180.51 180.51 0.29 Total 36385.39 2087.94 2814.62 3266.39 4641.22 2522.88 1440.51 1099.78 1293.96 3927.35 2049.03 180.51 61709.58 100.00 % to State 58.96 3.38 4.56 5.29 7.52 4.09 2.33 1.78 2.10 6.36 3.32 0.29 100.00

60 TAX REVENUE BY TURN OVER SLABS - 2015-16 TAX REVENUE BY TURN OVER SLABS - 2015-16 (In lakhs) (In crores) 1.20 70.00

1.00 60.00

50.00 0.80

40.00 0.60

30.00 Tax contribution contribution Tax Tax 0.40 contribution contribution Tax Tax 20.00

0.20 10.00

0.00 0.00

Turnover slabs (In lakhs) Turnover slabs (In crores)

61 37. DIVISION-WISE VAT DEALERS FILING MONTHLY RETURNS BY TAX SLABS - 2015-2016 In Numbers Number of Dealers filing monthly returns Sl. Tax Slab Chennai Chennai Chennai Chennai Tirunel Coim % to No. LTU Trichy Vellore Madurai salem STATE (N) (S) (E) (C) veli batore state (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) 1 Upto Rs.1000 1 8485 12204 9745 8807 12923 11460 14545 13053 32970 15643 139837 31.59 2 1000-5000 0 1912 2746 2378 2112 2312 2023 3462 2377 6377 2955 28654 6.47 3 5001-10000 0 1562 1881 1965 1771 1940 1661 2366 1738 4626 2194 21702 4.90 4 10001-50000 0 4764 5228 5400 5234 4020 3422 5455 4241 12805 5457 56027 12.66 5 50001-100000 0 2149 2075 2196 2226 1001 861 1567 1351 5107 1921 20455 4.62 Rs. In Lakhs 6 1.01- 5.0 1 3844 3516 4064 4425 1526 1274 2484 2185 8869 3352 35539 8.03 7 5.01-10.0 0 921 819 994 1269 324 278 474 424 1896 718 8115 1.83 8 10.01-20.0 0 617 564 707 929 190 133 310 259 1249 397 5354 1.21 9 20.01-30.0 0 238 231 272 416 69 52 96 111 482 152 2119 0.48 10 30.01-40.0 0 128 130 149 228 39 30 53 57 218 95 1127 0.25 11 40.01-50.0 0 78 91 121 134 19 19 32 28 161 57 738 0.17 12 50.01-100.0 0 165 195 247 346 48 38 85 72 318 107 1621 0.37 Rs. In Crores 13 1.0-1.5 1 50 83 92 135 17 11 23 28 87 39 567 0.13 14 1.6-2.0 0 34 46 45 74 6 8 10 15 56 15 307 0.07 15 2.1-5.0 4 65 100 89 135 16 10 23 17 76 45 579 0.13 16 5.01-10.0 3 25 39 48 69 5 2 5 10 27 16 250 0.06 17 10.01-20.0 5 11 20 13 36 1 3 1 2 15 4 112 0.03 18 20.01-30.0 16 3 4 910 0 1 1 1 5 2 52 0.01 19 30.01-40.0 81153000132 25 0.01 20 40.01-50.0 91112000000 13 0.00 21 >50 531104411121 70 0.02 Return Not Filed 0 5928 9593 5960 4335 13156 14310 11996 15335 11170 27557 119341 26.96 STATE 101 30981 39567 34499 32702 37617 35596 42987 41304 86520 60729 442603 100.00 % of Non filers in Divisions 0 5 8 5 4 11 12 10 13 9 23 100 % of dealers in Division to state 0.02 7.00 8.94 7.79 7.39 8.50 8.04 9.71 9.33 19.55 13.72 100.00

62 38.DIVISION-WISE REVENUE BY TAX SLAB - 2015-2016 Rs. in Crores Tax Revenue Sl. % to Tax Slab Chennai Chennai Chennai Chennai Tirunel Coim TDS/ STATE No. LTU Trichy Vellore Madurai Salem state (N) (S) (E) (C) veli batore ENFT. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 1 Upto Rs.1000 0.00 0.05 0.09 0.08 0.06 0.10 0.12 0.17 0.13 0.23 0.13 0.00 1.15 0.00 2 1000-5000 0.00 0.78 1.17 1.09 0.77 1.36 1.59 2.14 1.61 2.57 1.80 0.00 14.88 0.02 3 5001-10000 0.00 1.63 2.09 2.32 1.69 2.95 3.37 3.81 3.06 4.95 3.44 0.00 29.31 0.05 4 10001-50000 0.00 17.27 19.61 21.41 16.83 18.97 21.52 28.50 24.11 46.51 28.35 0.00 243.07 0.39 5 50001-100000 0.00 22.00 22.76 25.38 20.99 15.12 17.39 24.91 23.39 53.95 29.97 0.00 255.87 0.41 Rs. In Lakhs 6 1.01- 5.0 0.05 124.17 121.16 149.79 136.26 72.15 78.40 123.07 117.09 293.69 164.36 0.00 1380.17 2.24 7 5.01-10.0 0.00 92.93 88.67 112.31 116.84 47.52 54.18 73.92 71.94 195.12 107.99 0.00 961.42 1.56 8 10.01-20.0 0.00 123.18 120.75 158.65 171.77 55.03 51.71 97.23 87.97 256.64 120.16 0.00 1243.09 2.01 9 20.01-30.0 0.00 83.32 86.62 105.23 132.67 35.43 36.07 52.78 65.41 173.37 80.45 0.00 851.36 1.38 10 30.01-40.0 0.00 63.59 68.37 83.29 102.68 28.25 29.84 40.62 48.03 111.05 70.32 0.00 646.04 1.05 11 40.01-50.0 0.00 49.62 61.72 86.31 77.51 17.10 23.22 31.37 29.87 105.64 54.92 0.00 537.28 0.87 12 50.01-100.0 0.00 166.39 208.26 271.80 318.40 70.64 76.28 130.78 127.27 330.14 159.11 0.00 1859.08 3.01 Rs. In Crores 13 1.0-1.5 1.18 88.17 157.14 181.03 215.65 43.12 38.70 61.30 86.51 155.64 105.23 0.00 1133.66 1.84 14 1.6-2.0 0.00 82.10 119.38 125.03 165.29 21.04 39.51 36.36 62.58 141.20 53.60 0.00 846.09 1.37 15 2.1-5.0 18.31 290.93 479.18 431.63 550.18 98.15 77.42 156.39 116.21 338.12 288.31 0.00 2844.84 4.61 16 5.01-10.0 25.62 248.48 411.75 553.48 626.66 74.85 41.11 84.16 172.40 288.41 250.12 0.00 2777.04 4.50 17 10.01-20.0 87.09 222.12 403.10 272.54 701.68 24.09 118.98 23.48 72.00 328.00 135.11 0.00 2388.20 3.87 18 20.01-30.0 389.12 112.07 157.24 375.47 333.33 0.00 45.35 39.94 60.38 185.78 117.73 0.00 1816.40 2.94 19 30.01-40.0 291.26 70.93 77.19 248.23 153.56 0.00 0.00 0.00 45.73 154.27 133.88 0.00 1175.05 1.90 20 40.01-50.0 436.50 47.61 48.73 61.34 98.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 693.01 1.12 21 >50 35136.26 180.63 159.64 0.00 699.55 1897.01 685.75 88.85 78.27 762.07 144.05 0.00 39832.09 64.55 TDS/ENF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180.51 180.51 0.29 Total 36385.39 2087.94 2814.62 3266.39 4641.22 2522.88 1440.51 1099.78 1293.96 3927.35 2049.03 180.51 61709.58 100.00 % to State 58.96 3.38 4.56 5.29 7.52 4.09 2.33 1.78 2.10 6.36 3.32 0.29 100.00

63 39. DISTRIBUTION OF VAT ASSESSEES BY TURNOVER SLABS and TAX SLABS - 2015-2016 In Numbers Number of dealers in each Turnover Slab Sl. TAX Rs. In Lakhs Rs. In Crores No SLABS 100- 200- 300- 400- 500 and 0-3 3-4 4-5 5-10 10-20 20-25 25-50 50-60 60-75 75-100 1-1.5 1.5-2 2-3 3-4 4-5 5-10 10-50 50-100 Total 200 300 400 500 above (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) 1 Upto Rs.1000 138675 3828 3298 11313 11451 3344 9031 1994 2183 2504 2513 1357 1359 727 444 873 538 46 18 3 3 5 4 195508 2 1000-5000 13091 2593 2318 9410 4414 1299 3288 683 626 613 540 223 222 104 398547 31010 0 39600 3 5001-10000 5535 1229 1089 320012031 971 2669 556 697 683 581 253 236 99 52 90 56 8 4 1 0 0 2 30041 4 10001-50000 4244 2699 2524 11604 13286 6899 19468 2397 2587 2840 2902 1435 1425 621 366 636 269 23 12 4 2 2 1 76245 5 50001-100000 60 98 258 1224 5823 2166 7104 1482 1690 1805 1910 950 981 508 308 550257 8 6 0 0 0 0 27188 Rs. In Lakhs 6 1.01- 5.0 66 9 8 361 1805 1770 9151 3323 4400 6128 7243 3524 34381619 98319161031 38 19 3 4 2 3 46842 7 5.01-10.0 4 0 0 2 5 4 334 277 403 615 1831 1521 18051232 7031177 634 39 6 2 0 0 3 10594 8 10.01-20.0 5 1 0 1 4 0 8 4 29 239 625 387116610736631748 881 38 18 5 2 1 6 6902 9 20.01-30.0 0 0 0 0 0 0 2 0 3 5 20 133 235167327977799 4011 1 0 0 1 2721 10 30.01-40.0 0 0 0 0 1 1 0 1 0 0 5 111211368545569 268611 2 1458 11 40.01-50.0 1 0 0 0 0 0 0 0 0 0 0 3 137955265491 1714402 0 944 12 50.01-100.0 0 0 0 0 0 0 0 0 0 0 0 0 432673431438 13241 4 0 3 10 2073 Rs. In Crores 13 1.0-1.5 0 1 0 0 0 0 0 0 0 0 0 0 0316047813637411 6 727 14 1.6-2.0 0 0 0 0 0 0 0 0 0 0 0 0 000221512735522 1 388 15 2.1-5.0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 121828117136145 16 742 16 5.01-10.0 0 0 0 0 0 0 1 0 0 0 0 0 000129 559370308 26 315 17 10.01-20.0 0 0 0 0 0 0 0 0 0 0 0 0 0000 0 933312316 24 137 18 20.01-30.0 0 0 0 0 0 0 0 0 0 0 0 0 00000 181358 25 60 19 30.01-40.0 000000000 00000000 00562 16 28 20 40.01-50.0 000000000 00000000 00120 10 13 21 >50 000000000 00000000 14219 57 74 Total 161680 10457 9495 37115 48820 16453 51056 10718 12618 15431 18170 9786 10995 6378 4076 9269 7951 1026 538 197 96 66 213 442603

64 40. DISTRIBUTION OF TAX REVENUE BY TURNOVER SLABS and TAX SLABS - 2015-2016 (Rs. in Lakhs) Turnover Slabs ( Rs. in Lakhs) Sl. TAX SLABS No. 0-3 3-4 4-5 5-10 10-20 20-25 25-50 50-60 60-100

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1 Upto Rs.1000 0.66 0.05 0.04 0.13 0.12 0.03 0.06 0.01 0.01 2 1000-5000 0.88 1.11 1.07 5.56 2.20 0.66 1.71 0.37 0.33 3 5001-10000 5.28 1.22 1.10 3.13 11.70 0.96 2.63 0.54 0.68 4 10001-50000 9.65 6.88 6.83 38.63 45.82 18.72 60.66 8.41 9.06 5 50001-100000 0.60 0.73 2.06 11.36 52.51 20.51 67.79 14.13 16.24 Rs. In Lakhs 6 1.01- 5.0 1.65 0.27 0.22 5.85 37.80 36.25 220.79 85.88 124.50 7 5.01-10.0 0.34 0.00 0.00 0.14 0.38 0.35 25.55 23.90 37.03 8 10.01-20.0 0.88 0.17 0.00 0.18 0.66 0.00 1.44 0.71 4.28 9 20.01-30.0 0.00 0.00 0.00 0.00 0.00 0.00 0.62 0.00 0.79 10 30.01-40.0 0.00 0.00 0.00 0.00 0.40 0.36 0.00 0.39 0.00 11 40.01-50.0 0.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12 50.01-100.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Rs. In Crores 13 1.0-1.5 0.00 1.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14 1.6-2.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15 2.1-5.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16 5.01-10.0 0.00 0.00 0.00 0.00 0.00 0.00 10.85 0.00 0.00 17 10.01-20.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18 20.01-30.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19 30.01-40.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20 40.01-50.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21 >50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TDS / ENF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 20.44 11.91 11.32 64.98 151.61 77.84 392.10 134.33 192.91

65 40(a). DISTRIBUTION OF TAX REVENUE BY TURNOVER SLABS and TAX SLABS - 2015-2016 (Rs. in Crores) Turnover Slabs ( Rs. in Crores) Sl. TAX 500 and TDS / No. SLABS 1.1-1.5 1.6-2 2.1-3 3.1-4 4.1-5 5.1-10 10.1-50 50.1-100 100.1-200 200.1-300 300.1-400 400.1-500 Total above ENF (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) 1 Upto Rs.1000 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.15 2 1000-5000 0.32 0.29 0.12 0.11 0.05 0.02 0.04 0.02 0.00 0.00 0.00 0.00 0.00 0.00 14.88 3 5001-10000 0.68 0.58 0.25 0.23 0.10 0.05 0.09 0.06 0.01 0.00 0.00 0.00 0.00 0.00 29.30 4 10001-50000 10.17 10.39 5.22 5.23 2.36 1.43 2.38 1.09 0.09 0.04 0.01 0.01 0.01 0.00 243.07 5 50001-100000 17.39 18.31 9.02 9.36 4.90 2.98 5.32 2.55 0.07 0.04 0.00 0.00 0.00 0.00 255.87 Rs. In Lakhs 6 1.01- 5.0 192.60 235.43 122.07 122.73 54.02 34.45 66.65 36.79 1.38 0.62 0.09 0.08 0.06 0.00 1380.17 7 5.01-10.0 56.77 153.02 141.36 165.90 113.49 68.55 110.49 59.88 3.65 0.48 0.15 0.00 0.00 0.00 961.42 8 10.01-20.0 35.86 109.07 69.39 191.91 200.62 123.86 321.99 170.22 7.10 3.32 0.85 0.35 0.24 0.00 1243.09 9 20.01-30.0 1.61 5.54 39.47 73.43 52.50 96.80 311.16 253.05 12.54 3.48 0.36 0.00 0.00 0.00 851.36 10 30.01-40.0 0.00 2.08 0.38 48.26 50.29 29.98 240.73 254.31 11.75 3.72 2.51 0.46 0.42 0.00 646.04 11 40.01-50.0 0.00 0.00 1.52 7.05 44.28 31.63 149.51 281.61 9.75 8.01 2.23 0.00 1.17 0.00 537.28 12 50-100.0 0.00 0.00 0.00 3.29 22.34 50.42 308.93 1296.30 132.22 39.47 3.49 0.00 2.63 0.00 1859.08 Rs. In Crores 13 1.0-1.5 0.00 0.00 0.00 0.00 4.15 1.27 90.78 750.83 217.53 58.33 5.88 1.76 1.63 0.00 1133.66 14 1.6-2.0 0.00 0.00 0.00 0.00 0.00 0.00 3.95 470.59 274.10 77.77 10.72 4.53 4.42 0.00 846.09 15 2.1-5.0 0.00 2.69 0.00 0.00 0.00 0.00 2.68 782.83 1070.78 721.49 173.27 68.37 22.75 0.00 2844.84 16 5.01-10.0 0.00 0.00 0.00 0.00 0.00 0.00 10.87 238.12 552.49 847.57 714.13 308.64 94.37 0.00 2777.04 17 10.01-20.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 173.36 727.00 619.54 503.29 365.00 0.00 2388.20 18 20.01-30.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.05 405.78 707.22 257.45 395.90 0.00 1816.40 19 30.01-40.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 449.29 543.92 181.84 0.00 1175.05 20 40.01-50.0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 228.94 464.07 0.00 0.00 693.01 21 >50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1115.44 7421.68 5565.46 1106.01 24623.49 0.00 39832.09 TDS / ENF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180.51 180.51 TOTAL 315.43 537.39 388.81 627.51 549.10 441.44 1625.57 4598.24 3632.32 10318.80 8484.14 3258.93 25693.92 180.51 61709.58

66 41.Details of E-Payment and Authorised Banks A. Taxes collected through e-payment 2012-13 2013-14 State State e-payment No.of e- e-payment No.of e- Sl.No Month % of e-pay- Total no. of % to Total Collection % of e-pay- Total no. of % to Total Collection (Rs.In payment (Rs.In payment ment Regd. Dealers Dealers (Rs.In ment Regd. Dealers Dealers (Rs.In Crores) Crores) Dealers Crores) Dealers Crores) (1) (2) (3) (4) (5) (6) (7) (8) (3) (4) (5) (6) (7) (8) 1 April 3816.85 1815.68 48.00 594676 3483 0.59 3816.85 2138.15 56.02 641423 13449 2.10 2 May 3716.11 2082.82 56.00 605998 3455 0.57 3990.43 2285.15 57.27 645354 13255 2.05 3 June 3886.51 2243.37 58.00 609037 4102 0.67 4202.52 2451.06 58.32 648281 16289 2.51 4 July 3904.28 2247.80 58.00 617113 4814 0.78 4103.21 2366.69 57.68 648766 17986 2.77 5 August 3944.59 2216.74 56.00 617913 4817 0.78 4112.46 2468.36 60.02 647770 19141 2.95 6 September 3876.92 2205.89 57.00 620107 5425 0.87 4032.94 2576.71 63.89 645888 21913 3.39 7 October 4006.73 2235.74 56.00 624155 6173 0.99 4054.73 2561.10 63.16 644320 22954 3.56 8 November 3978.54 2293.64 58.00 627545 6432 1.02 8181.22 3213.56 39.28 642042 23596 3.68 9 December 3799.71 2247.87 59.00 630185 7288 1.16 4035.93 3086.52 76.48 640895 26505 4.14 10 January 3918.04 2411.86 62.00 630663 7992 1.27 4584.84 3129.97 68.27 638003 27874 4.37 11 February 4072.72 2345.86 58.00 633518 8709 1.37 4804.20 3274.38 68.16 634485 28971 4.57 12 March 4966.73 2630.93 53.00 636816 9940 1.56 6552.48 4466.40 68.16 634242 30849 4.86

2014-15 2015-16 Total no. of State Total no. of State e-payment No.of e- e-payment No.of e- Sl.No Month % of e-pay- Monthly % to Total Collection % of e-pay- Monthly % to Total Collection (Rs.In payment (Rs.In payment ment Returns Filed Dealers (Rs.In ment Returns Filed Dealers (Rs.In Crores) Crores) Dealers Crores) Dealers Dealers Crores) Dealers (1) (2) (3) (4) (5) (6) (7) (8) (3) (4) (5) (6) (7) (8) 1 April 4239.05 2391.47 56.42 373909 32883 8.79 4299.20 3633.30 84.51 427137 124562 29.16 2 May 4335.92 3128.43 72.15 379664 36102 9.51 4325.45 3743.88 86.55 425137 123135 28.96 3 June 4902.60 3833.88 78.20 385531 39153 10.16 5073.90 4459.95 87.90 426416 129839 30.45 4 July 4989.39 3997.20 80.11 392190 42503 10.84 5191.42 4476.40 86.23 431510 132243 30.65 5 August 4982.59 4036.09 81.00 397377 45410 11.43 5078.90 4508.95 88.78 432343 142925 33.06 6 September 5093.63 4129.05 81.06 404247 50941 12.60 5204.05 4455.06 85.61 433363 140455 32.41 7 October 5082.72 4157.08 81.79 409147 57897 14.15 5200.29 4590.50 88.27 434827 148164 34.07 8 November 5028.64 4309.55 85.70 415264 78040 18.79 5147.39 4493.32 87.29 437706 150049 34.28 9 December 4858.74 4058.13 83.52 422327 97534 23.09 4748.31 3989.34 84.02 437013 148341 33.94 10 January 5015.32 4336.43 86.46 427939 105869 24.74 4830.73 4093.75 84.74 439586 148156 33.70 11 February 5008.58 4287.35 85.60 434675 115287 26.52 5035.84 4418.02 87.73 440906 160716 36.45 12 March 6777.43 5404.47 79.74 431571 121278 28.10 7574.10 5989.97 79.08 442603 166679 37.66

67 42. List of Banks authorised for e-payment collection of C.T. Department

e-Payment - Online e-Payment - Offline

Sl.No Name of the Bank Sl.No Name of the Bank

(1) (2) (1) (2) 1 State Bank of India 1 Indian Bank 2 Indian Bank 2 Indian Overseas Bank 3 Indian Overseas Bank 3 Vijaya Bank 4 Bank of Baroda 5 Canara Bank 6 Axis Bank 7 HDFC Bank 8 Union Bank of India 9 Federal Bank 10 City Union Bank 11 Corporation Bank 12 Central Bank of India 13 Bank of India 14 State Bank of Travancore 15 ICICI Bank 16 State Bank of Mysore 17 IDBI Bank 18 Vijaya Bank 19 UCO Bank 20 United Bank of India 21 Oriental Bank of Commerce 22 Punjab National Bank

68 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) LTU Chennai North % of % of Total No. of % of Total No. of % of S.No Month e-payment Total e-payment Total Division e- payment e-payment e-payment Division e- payment e-payment e-payment in division dealers in division dealers Revenue dealers dealers Revenue dealers dealers (4/3*100) (4/3*100) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) 1 April 2301.71 2111.80 91.75 102 89 87.25 156.44 94.08 60.14 33499 4427 13.22

2 May 2307.02 2211.13 95.84 102 92 90.20 159.05 105.13 66.10 33499 4521 13.50

3 June 3070.63 2917.37 95.01 102 90 88.24 164.45 110.56 67.23 33499 4838 14.44

4 July 3175.85 2948.75 92.85 102 93 91.18 169.21 118.39 69.97 33499 5437 16.23

5 August 3000.95 2857.58 95.22 102 99 97.06 169.37 129.55 76.49 33499 6174 18.43

6 September 3108.34 2898.78 93.26 102 94 92.16 182.18 128.03 70.28 33499 6737 20.11

7 October 3048.82 2919.05 95.74 102 94 92.16 185.75 120.14 64.68 33499 7291 21.76

8 November 3009.98 2841.78 94.41 102 95 93.14 187.97 140.91 74.96 33499 7485 22.34

9 December 2739.59 2596.75 94.79 102 95 93.14 159.60 104.66 65.58 33499 7414 22.13

10 January 2730.02 2602.06 95.31 102 96 94.12 168.73 118.63 70.31 33499 7849 23.43

11 Febuary 2999.53 2864.54 95.50 102 95 93.14 157.01 109.18 69.54 33499 8193 24.46

12 March 4932.96 4303.70 87.24 102 96 94.12 228.18 131.44 57.60 33499 8610 25.70

Total` 36425.40 34073.29 93.54 2087.94 1410.70 67.56 (Contd…)

69 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) Chennai South Chennai East % of % of Total No. of % of Total No. of % of S.No Month e-payment Total e-payment Total Division e- payment e-payment e-payment Division e- payment e-payment e-payment in division dealers in division dealers Revenue dealers dealers Revenue dealers dealers (4/3*100) (4/3*100) (1) (2) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) 1 April 198.79 178.76 89.92 44036 8277 18.80 262.70 177.15 67.43 36215 6293 17.38

2 May 221.30 190.64 86.15 44036 8463 19.22 255.18 166.86 65.39 36215 6498 17.94

3 June 211.16 182.99 86.66 44036 9031 20.51 262.39 174.45 66.49 36215 7493 20.69

4 July 227.54 209.26 91.97 44036 9350 21.23 226.52 184.24 81.33 36215 8509 23.50

5 August 230.03 199.38 86.68 44036 9717 22.07 268.74 190.63 70.93 36215 9071 25.05

6 September 230.04 205.4 89.29 44036 9821 22.30 261.72 186.83 71.39 36215 9318 25.73

7 October 243.66 217.37 89.21 44036 10263 23.31 279.15 200.16 71.70 36215 9782 27.01

8 November 235.87 207.33 87.90 44036 9747 22.13 280.68 195.05 69.49 36215 9539 26.34

9 December 232.59 179.88 77.34 44036 9545 21.68 260.16 172.42 66.27 36215 9156 25.28

10 January 236.30 207.08 87.63 44036 10296 23.38 259.69 190.02 73.17 36215 9882 27.29

11 Febuary 231.37 200.01 86.45 44036 10648 24.18 272.80 192.33 70.50 36215 10298 28.44

12 March 315.96 230.37 72.91 44036 11295 25.65 336.66 191.88 57.00 36215 10829 29.90

Total` 2814.61 2408.47 85.57 3226.39 2222.02 68.87 (Contd…)

70 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) Chennai Central Trichy % of % of Total No. of % of Total No. of % of S.No Month e-payment Total e-payment Total Division e- payment e-payment e-payment Division e- payment e-payment e-payment in division dealers in division dealers Revenue dealers dealers Revenue dealers dealers (4/3*100) (4/3*100) (1) (2) (27) (28) (29) (30) (31) (32) (33) (34) (35) (36) (37) (38) 1 April 359.00 259.85 72.38 33091 8467 25.59 238.96 200.04 83.71 46946 11193 23.84

2 May 373.53 291.01 77.91 33091 8620 26.05 225.35 177.45 78.74 46946 10808 23.02

3 June 380.71 288.25 75.71 33091 8881 26.84 238.08 181.01 76.03 46946 11542 24.59

4 July 383.73 306.29 79.82 33091 9328 28.19 250.36 191.79 76.61 46946 12033 25.63

5 August 379.47 295.51 77.87 33091 9637 29.12 239.79 176.18 73.47 46946 12457 26.53

6 September 379.29 295.79 77.99 33091 9622 29.08 239.19 176.03 73.59 46946 12395 26.40

7 October 395.46 311.13 78.68 33091 9939 30.04 217.80 154.66 71.01 46946 12608 26.86

8 November 390.15 278.26 71.32 33091 9570 28.92 215.23 151.07 70.19 46946 12870 27.41

9 December 362.49 243.91 67.29 33091 9254 27.97 191.43 115.07 60.11 46946 13272 28.27

10 January 372.24 277.54 74.56 33091 9936 30.03 196.78 134.50 68.35 46946 13496 28.75

11 Febuary 368.90 282.16 76.49 33091 10263 31.01 213.12 151.32 71.00 46946 13627 29.03

12 March 496.26 314.84 63.44 33091 10599 32.03 261.23 166.81 63.86 46946 13876 29.56

Total` 4641.23 3444.54 74.22 2727.32 1975.93 72.45 (Contd…)

71 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) Vellore Madurai % of % of Total No. of % of Total No. of % of S.No Month e-payment Total e-payment Total Division e- payment e-payment e-payment Division e- payment e-payment e-payment in division dealers in division dealers Revenue dealers dealers Revenue dealers dealers (4/3*100) (4/3*100) (1) (2) (63) (64) (65) (66) (67) (68) (39) (40) (41) (42) (43) (44) 1 April 130.79 89.05 68.09 37761 5585 14.79 83.01 49.18 59.25 45147 16337 36.19

2 May 92.02 83.16 90.37 37761 5584 14.79 83.73 49.70 59.36 45147 15638 34.64

3 June 104.07 90.97 87.41 37761 5787 15.33 80.66 53.02 65.73 45147 16074 35.60

4 July 103.17 97.14 94.16 37761 6437 17.05 88.91 56.33 63.36 45147 16109 35.68

5 August 98.81 92.60 93.72 37761 6619 17.53 85.28 53.19 62.37 45147 16315 36.14

6 September 98.60 89.39 90.66 37761 6639 17.58 91.61 54.32 59.29 45147 16493 36.53

7 October 99.45 86.08 86.56 37761 6768 17.92 96.50 56.41 58.46 45147 16549 36.66

8 November 97.32 86.27 88.65 37761 6820 18.06 88.74 51.51 58.05 45147 16707 37.01

9 December 93.49 76.12 81.42 37761 7176 19.00 89.27 48.91 54.79 45147 16899 37.43

10 January 96.73 79.48 82.17 37761 7141 18.91 97.83 60.74 62.09 45147 17033 37.73

11 Febuary 96.12 87.27 90.79 37761 7790 20.63 86.73 54.07 62.34 45147 17107 37.89

12 March 125.48 95.89 76.42 37761 8232 21.80 127.53 57.22 44.87 45147 17484 38.73

Total` 1236.05 1053.42 85.22 1099.80 644.60 58.61 (Contd…)

72 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) Tirunelveli Coimbatore % of % of Total No. of % of Total No. of % of S.No Month e-payment Total e-payment Total Division e- payment e-payment e-payment Division e- payment e-payment e-payment in division dealers in division dealers Revenue dealers dealers Revenue dealers dealers (4/3*100) (4/3*100) (1) (2) (45) (46) (47) (48) (49) (50) (51) (52) (53) (54) (55) (56) 1 April 95.38 72.97 76.50 43412 11482 26.45 310.38 228.77 73.71 91607 17419 19.01

2 May 100.22 63.14 63.00 43412 11292 26.01 305.66 229.77 75.17 91607 17576 19.19

3 June 91.10 59.34 65.14 43412 11660 26.86 305.16 234.09 76.71 91607 18596 20.30

4 July 101.41 63.63 62.75 43412 11880 27.37 292.95 235.73 80.47 91607 19522 21.31

5 August 102.50 75.86 74.01 43412 12190 28.08 305.17 244.81 80.22 91607 19988 21.82

6 September 109.35 68.92 63.03 43412 12443 28.66 321.30 244.15 75.99 91607 20221 22.07

7 October 111.63 72.10 64.59 43412 12329 28.40 335.33 261.43 77.96 91607 20606 22.49

8 November 120.14 76.24 63.46 43412 12332 28.41 342.29 278.97 81.50 91607 20643 22.53

9 December 115.31 53.85 46.70 43412 12384 28.53 329.31 230.36 69.95 91607 21120 23.06

10 January 120.10 62.46 52.01 43412 12496 28.78 341.53 258.60 75.72 91607 21787 23.78

11 Febuary 103.28 57.98 56.14 43412 12351 28.45 318.08 230.92 72.60 91607 22242 24.28

12 March 123.53 63.37 51.30 43412 12651 29.14 420.18 239.14 56.91 91607 23245 25.37

Total` 1293.95 789.86 61.04 3927.34 2916.74 74.27 (Contd…)

73 43. Division wise Taxes collected through E-payments during 2015-2016 (Rs. In Crores) Salem % of Total No. of % of S.No Month e-payment Total Division e- payment e-payment e-payment in division dealers Revenue dealers dealers (4/3*100) (1) (2) (57) (58) (59) (60) (61) (62) 1 April 147.41 111.80 75.84 59175 16964 28.67

2 May 154.84 119.48 77.16 59175 16237 27.44

3 June 160.45 121.95 76.00 59175 16930 28.61

4 July 168.07 126.57 75.31 59175 17198 29.06

5 August 168.95 130.47 77.22 59175 17326 29.28

6 September 177.47 126.58 71.32 59175 17521 29.61

7 October 176.59 133.80 75.77 59175 17650 29.83

8 November 173.84 124.69 71.73 59175 17529 29.62

9 December 171.98 114.85 66.78 59175 17800 30.08

10 January 176.01 121.59 69.08 59175 17994 30.41

11 Febuary 174.79 122.90 70.31 59175 18343 31.00

12 March 198.65 125.24 63.05 59175 18586 31.41

Total` 2049.05 1479.92 72.22

74 44. PERFORMANCE OF FIELD AUDIT DONE BY THE ENFORCEMENT WING -2015-2016 Rs.in Crores No.of. Revenue Balance cases No. of Sl. Enforcement Revenue collected at the ITC Suggested amount to be authorised cases No. Division detected instance of for Reversal Collected for audit by Audited Audit (5-6-7) CCT (1) (2) (3) (4) (5) (6) (7) (8) 1 Chennai-I 533 209 592.36 23.70 188.33 380.33 2 Chennai-II 788 181 1010.98 28.55 7.60 974.83 3 Trichy 735 221 1034.47 14.53 15.77 1004.16 4 Madurai 330 176 65.98 4.85 11.60 49.53 5 Tirunelveli 385 158 42.60 4.28 1.73 36.58 6 Coimbatore 578 70 54.84 6.05 27.89 20.90 7 Salem 712 105 93.37 4.82 1.47 87.08 8 Vellore 379 123 128.71 6.61 4.65 117.45 Total 4440 1243 3023.31 93.40 259.04 2670.87

45.DETAILS OF SURPRISE INSPECTION DONE BY THE ENFORCEMENT WING - 2015-2016 Rs.in Crores No. of Revenue proposals Balance Sl. Enforcement No.of. cases detected Revenue ITC suggested evolved amount to be No. Division Inspected ( Tax collected for reversal upto the collected +Penalty) month (1) (2) (3) (4) (5) (6) (7) (8) 1 Chennai - I 775 804 1283.40 52.74 405.17 825.48 2 Chennai - II 241 245 248.54 21.24 39.84 187.46 3 Trichy 439 412 625.52 21.41 10.52 593.59 4 Madurai 292 259 99.35 12.06 14.39 72.90 5 Tirunelveli 582 560 2771.89 26.56 29.00 2716.33 6 Coimbatore 557 482 117.30 49.52 21.24 46.55 7 Salem 233 199 155.22 21.19 0.39 133.63 8 Vellore 430 387 205.19 15.70 19.79 169.70 Total 3549 3348 5506.41 220.41 540.34 4745.66

75 46.PERFORMANCE OF GOODS MOVEMENT CHECKED AT THE CHECKPOST Rs.in Crores Total No. of No. of offences Compounding Fees Advance Tax Total Amount Sl. Enforcement Vehicles Checked Booked Collected Collected Collected No. Division 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Chennai - I 365590 383751 1528 2913 2.01 2.20 11.41 25.02 13.41 27.22 2 Chennai - II 82009 71618 778 494 1.23 0.66 2.17 2.31 3.40 2.97 3 Trichy 38527 38425 490 506 0.15 0.21 4.14 1.72 4.29 1.94 4 Madurai 47000 46123 1380 1425 0.21 0.22 0.08 21.06 0.30 21.28 5 Tirunelveli 357393 440353 563 814 0.38 0.69 1.07 1.49 1.46 2.18 6 Coimbatore 1167120 1141378 4839 4966 3.58 2.90 17.15 53.59 20.74 56.49 7 Salem 1001579 1670181 3271 2857 2.98 3.43 14.42 71.34 17.39 74.77 8 Vellore 269148 277578 1444 1397 1.91 3.04 3.09 8.29 5.00 11.33 Total 3328366 4069407 14293 15372 12.45 13.34 53.53 184.83 65.98 198.17 47.LORRY CHECK BY THE ROVING SQUADS Rs.in Crores Total No. of No. of offences Compounding Fees Advance Tax Total Amount Sl. Enforcement Vehicles Checked Booked Collected Collected Collected No. Division 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Chennai - I 190276 232117 6212 6640 13.97 17.78 27.82 68.90 41.79 86.69 2 Chennai - II 124837 136879 8907 7590 9.26 7.61 13.18 26.09 22.44 33.70 3 Trichy 40374 52236 3487 3821 1.70 2.20 7.33 9.22 9.03 11.42 4 Madurai 47368 59065 6927 7756 3.38 3.99 1.95 2.18 5.33 6.17 5 Tirunelveli 109738 193296 3442 6696 2.69 3.48 28.20 77.59 30.90 81.07 6 Coimbatore 143837 121229 4395 5923 11.57 12.12 15.40 20.98 26.96 33.10 7 Salem 54334 51892 2805 2703 5.02 7.83 8.38 12.14 13.40 19.97 8 Vellore 36714 33616 1775 1529 2.77 5.05 3.28 11.02 6.05 16.07 Total 747478 880330 37950 42658 50.35 60.07 105.54 228.13 155.90 288.20

76 48. SALES TAX / VAT REVENUE OF SELECTED STATES (Rs.in Crores) Sl.No. State 2011-2012 2012-2013 2013-2014 2014-2015 2015-16 G.R (1) (2) (3) (4) (5) (6) (7) (8) 1 Maharastra 56708.43 65083.25 69655.91 75663.10 79124.27 4.57

2 Andhra Pradesh 36742.76 42795.00 50453.93 54432.15 61012.63 12.09

3 Tamil Nadu 39544.74 47884.25 56851.87 60314.61 61709.58 2.31

4 Gujarat 31172.91 42053.16 44241.84 44145.43 44091.05 -0.12

5 Karnataka 28784.56 33303.96 36773.00 42819.67 46603.34 8.84

6 Kerala 19303.38 22885.28 25369.52 27852.95 31146.96 11.83

49.DIVISION-WISE NUMBER OF CT DISTRICTS/ ZONES AND ASSESSMENT CIRCLES - 2015-2016 No. of CT No. of Sl.No. Division Districts / Assessement Zones Circles (1) (2) (3) (4) 1 LTU 4 4 2 Chennai(North) 3 25 3 Chennai(South) 3 25 4 Chennai(East) 3 25 5 Chennai(Central) 3 25 6 Trichy 5 41 7 Vellore 4 30 8 Madurai 4 38 9 Tirunelveli 5 33 10 Coimbatore 6 47 11 Salem 4 41 Total 44 334

77 50. TRAINING BY CT STAFF TRAINING INSTITUTE

(In Numbers) CHENNAI VELLORE MADURAI TIRUNELVELI SALEM COIMBATORE TRICHY TOTAL Sl.N CATEGORY o 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18)

1 Deputy.Commissioners (CT) 00000400000000 0 4

2 Asst.Commissioners (CT) 63 42 15 0 22 30 12 0 23 0 17 0 13 0 165 72

3 Commercial Tax Officer 43 107 23 11 43 31 29 0 48 0 34 0 42 0 262 149

4 Deputy Commercial Tax Officers 106 111 44 10 33 61 65 0 95 0 34 0 59 0 436 182

5 Assistant Commercial Tax Officers 00000000000000 0 0

Ministerial Staff 6 167 137 0 40 0 187 0 162 0 93 133 94 0 0 300 713 (Assistants &Junior Assistants)

7 Others 0 0 0 0 0 6 0 0 36510300 25 00 365 1061

Total 379 397 82 61 98 319 106 162 531 1123 218 119 114 0 1528 2181

78 51. CHECKPOSTS DETAILS

Sl National Highways C.T.District/ Name of Checkposts Border State No. State Highways Zone (1) (2) (3) (4) (5)

1 CHENNAI ENFORCEMENT WING – I - 2 Puzhal. (Outgoing) Major Border Andhra Pradesh National Highways Kancheepuram Pethikuppam (Incoming) Maj-Border Andhra Pradesh National Highways 2 CHENNAI ENFORCEMENT WING – II - 2 Tiruttani - Minor Border Andhra Pradesh State Highways Kancheepuram Uthukkottai - Minor Border Andhra Pradesh State Highways 3 COIMBATORE ENFORCEMENT WING - 6 K.G.Chavadi ( In) Maj-Border Kerala National Highways Zone I, Coimbatore K.G.Chavadi (Out) Maj-Border Kerala National Highways Zone I, Coimbatore Pitchanur – Minor Border Kerala State Highways Zone I, Coimbatore Gudalur – Minor Border Kerala State Highways The Nilgiris Gopalapuram – Minor Border Kerala State Highways Pollachi Meenakshipuram – Minor Border Kerala State Highways Pollachi 4 SALEM ENFORCEMENT WING - 5 Hosur ( Incoming )- Major-Border Karnataka National Highways Dharmapuri Hosur ( Out going )- Major –Border Karnataka National Highways Dharmapuri Thoppur(In) – Major Border Andhra Pradesh National Highways Dharmapuri Thoppur(Out)- Major Border Andhra Pradesh National Highways Dharmapuri Bannari – Major Border Karnataka National Highways Erode (Contd…)

79 51. CHECKPOSTS DETAILS

Sl National Highways C.T.District/ Name of Checkposts Border State No. State Highways Zone (1) (2) (3) (4) (5) 5 TRICHY ENFORCEMENT WING - 2 Tharangambadi (Minor Border) Pondicherry National Highways Kumbakonam Melavanjoor ( Minor Border ) Pondicherry National Highways Kumbakonam 6 VELLORE ENFORCEMENT WING - 7 Ranipet ( In ) - Major Border Andhra Pradesh National Highways Vellore Ranipet ( Out ) - Major Border Andhra Pradesh National Highways Vellore Katpadi ( Major Border ) Andhra Pradesh National Highways Vellore

Kottakuppam ( Minor Border ) (Keezputhupattu) Pondicherry State Highways Villupuram Pattanur ( Minor Border ) Pondicherry State Highways Villupuram Pennaiyar Bridge ( Minor Border ) Pondicherry State Highways Cuddalore Kandamangalam ( Major Border ) (now at Lingreddypalayam) Pondicherry National Highways Villupuram 7 MADURAI ENFORCEMENT WING - 2 Lower Camp ( Minor Border ) Kerala National Highways Madurai ( W ) Bodimettu ( Minor Border ) Kerala State Highways Madurai ( W ) 8 TIRUNELVELI ENFORCEMENT WING -3 Puliyarai ( Major Border ) Kerala National Highways Tirunelveli Kaliyakkavilai ( Major Border ) Kerala National Highways Nagercoil

80 52-1. TERRITORIAL JURISDICTION

DIVISION : LARGE TAX PAYER'S UNIT (LTU) - FORMED ON 01.04.2011 BY Sl.No MERGING THE FTACS I,II,III and IV IN CHENNAI

1 DC(CT)-I, DC(CT)-II, DC(CT)-III, DC(CT)-IV Circles Assessment NO.OF ZONES : 3, DIVISION : CHENNAI (NORTH) NO.OF ASSESSMENT CIRCLES : 25. Zone – I Zone – II Zone – III Harbour Park Town Thiruvottiyur Broadway Evening Bazaar Kaladipet Esplanade Peddunaickenpet Manali 2 Loansquare Washermenpet Madhavaram Kothawalchavadi Royapuram Kodungaiyur Sowcarpet Vallalar Nagar Ponneri N.S.C Bose Road Mannady Cholavaram Assessment Circles Muthialpet Moore Market Gummidipoondi Tondiarpet NO.OF ZONES : 3, DIVISION : CHENNAI (CENTRAL) NO.OF ASSESSMENT CIRCLES : 25. Zone – IV Zone - V Zone - VI Anna Salai Sembium K.K Nagar Chintadripet Perambur Kodambakkam Egmore Villivakkam Ashok Nagar 3 Nungambakkam Kilpauk Saidapet Periamet Amaindakarai Nandanam Vepery MMDA Colony T.Nagar Choolai Vadapalani Pondy Bazaar Assessment Circles Purasavakkam Arumbakkam Valluvarkottam Ayanavaram NO.OF ZONES : 3, DIVISION : CHENNAI (EAST) NO.OF ASSESSMENT CIRCLES : 25. Zone – VII Zone - VIII Zone – IX Chepauk Thiruvanmiyur Ekkattuthangal Thiruvallikeni Sholinganallur Nandambakkam Royapettah Kelambakkam Pammal 4 Alwarpet Velacherry Pallavaram Mylapore Nanganallur Tambaram Mandaveli Madipakkam Thirumudivakkam Kotturpuram Medavakkam Selaiyur Assessment Circles Adyar Guindy Chromepet Alandur NO.OF ZONES: 3, DIVISION : CHENNAI (SOUTH) NO.OF ASSESSMENT CIRCLES : 25 Zone – X Zone - XI Zone – XII Ambattur Iyyappanthangal Chengalpattu Anna Nagar JJ Nagar Kancheepuram Avadi Koyambedu Madurantakam 5 Korattur Nolambur Oragadam Pattaravakkam Porur Poonthamallee Surapattu Ramapuram Sriperumbudur Thirumullaivoyal Saligramam Thirukazhukundram Assessment Circles Thiruverkadu Vanagaram Thiruvallur Tirutani (Contd…)

81 52-2.TERRITORIAL JURISDICTION

Sl. NO.OF CT DISTRICTS : 5 DIVISION : TRICHY No NO. OF ASSESSMENT CIRCLES:41 Trichy Karur Thanjavur Kumbakonam Pudukkottai Gandhi Market Karur(North) Thanjavur - I Kumbakonam - I Pudukkottai – I

Rockfort Karur(South) Thanjavur - II Kumbakonam - II Pudukkottai – II

Singarathoppu Karur(West) Papanasam Kumbakonam - III Aranthangi

Mailamchandai-I Karur(East) Mannargudi Kumbakonam - IV Pattukottai – I

Mailamchandai-II Jayamkondam Tiruthuraipoondi Mayiladuthurai - I Pattukottai – II 6 Palakkarai - I Ariyalur Tiruvarur Mayiladuthurai - II

Palakkarai - II Thuraiyur Nagapattinam Sirkali Assessment Circles Tiruverumbur Musiri Nannilam

Srirangam Kulithalai

Lalgudi Manapparai

Woraiyur

Sl. NO.OF CT DISTRICTS : 4 DIVISION : VELLORE No NO. OF ASSESSMENT CIRCLES:30

Vellore Tiruvannamalai Cuddalore Villupuram

Vellore(North) Tiruvannamali- I Cuddalore ( Town ) Villupuram – I

Vellore(South) Tiruvannamali-II Cuddalore ( Taluk ) Villupuram – II

Vellore(Rural) Vaniyambadi Virudachalam Tirukoilur

Ambur Thirupathur Chidambaram - I Tindivanam 7 Ranipet Polur Chidambaram - II Gingee

Ranipet Sipcot Arani Panruti ( Town ) Kallakurichi Assessment Circles Gudiyatham(East) Arcot Panruti ( Rural )

Gudiyatham(West) Vandavasi

Arakkonam

Sl. NO.OF CT DISTRICTS : 4 DIVISION : MADURAI No NO.OF ASSESSMENT CIRCLES : 38

Madurai ( East ) Madurai ( West ) Dindigul Sivagangai

West Tower St. Theni – I Dindigul – I Tirupathur

Kamarajar Salai Theni – II Dindigul - II Karaikudi South Avani Moola Periyakulam Dindigul - III Devakottai St. Vengalakadai St. Bodinayakanoor Dindigul - IV Sivagangai

Thallakulam Uthamapalayam Dindigul - V Paramakudi 8 Chokkikulam Thirumangalam Dindigul ( Rural ) Ramanathapuram

Tamil Sangam Rd. West Veli St. Palani - I Mudukulathur Assessment Circles Chitrakara Street Mahal Palani - II

Nethaji Road Madurai Rural( S) Nilakottai

Munichalai Road Thiruparankundram Kodaikanal

Melur

(Contd…)

82 52-3.TERRITORIAL JURISDICTION

Sl. NO.OF CT DISTRICTS : 5 DIVISION : TIRUNELVELI No NO.OF ASSESSMENT CIRCLES : 33

Tirunelveli Nagercoil Tuticorin Sivakasi Virudhunagar

Tirunelveli ( Town ) Nagercoil(Town) Tuticorin - I Sivakasi - I Virudhunagar–I Tirunelveli ( Jn ) Nagercoil(Rural) Tuticorin - II Sivakasi - II Virudhunagar–II Tirunelveli( Bazaar) Nagercoil(Tower) Tuticorin - III Sivakasi - III Virudhunagar–III Palayamkottai Kulithurai Kovilpatti - I Sivakasi - IV Aruppukkottai 9 Ambasamudram Thuckalay Kovilpatti - II Rajapalayam - I Sathur Nanguneri Ettayapuram Rajapalayam - II Assessment Circles Assessment Tenkasi Tiruchendur Srivilliputhur Shenkottai Sankarankoil NO.OF CT DISTRICTS : 6 DIVISION : COIMBATORE NO.OF ASSESSMENT CIRCLES : 47 (INCLUDES 2 FTACS) Zone - I Zone - II Zone - III Pollachi Tiruppur Nilgiris

Pappanaicken Udagamand R.G.Street Ramnagar Pollachi (East) Tirupur (North) Palayam alam (South)

R.S.Puram Dr.Nanjappa Udagamand Oppanakara St. Pollachi (West) Tirupur (Central I) (East) Road alam (North)

R.S.Puram N.H.Road Gandhipuram Pollachi (Rural) Tirupur(Central II) Kothagiri (West) Mettu B.B.Street Ganapathi Udumalpet(South) Tirupur (South) Gudalur 10 palayam Rd. Saibaba Avaram Tirupur Avinashi Rd Udumalpet(North) Coonoor Colony Palayam (Kongunagar)

Assessment Circles Assessment Peelamedu Tirupur Trichy Road Thudiyalur Valparai (South) (Lakshminagar) Mettu Peelamedu Singanallur Tirupur (Bazaar) palayam (North) Velandi Pothanur Avinashi Tirupur(Rural) palayam Perur Palladam NO.OF CT DISTRICTS : 4 DIVISION : SALEM NO OF ASSESSMENT CIRCLES : 41 Salem Namakkal Erode Dharmapuri Sevapet Namakkal (Town) Park Road Krishnagiri

Sevapet (North) Namakkal (Rural) Mettur Road Hosur (North)

Gugai Omalur Brough Road Hosur (South)

Salem Town (North) Sankari Nethaji Road-Salem Dharmapuri

Leigh Bazaar Rasipuram Chithode Harur Salem Bazaar Tiruchengodu Rural Erode (Rural) Palacode

11 Salem Rural Attur (Town) Periya Agraharam Annathanapatty Tiruchengodu Nagar Sathy Road

Assessment Circles Assessment Salem Town (South) Attur (Rural) Bhavani

Salem Town (West) Perundurai

Arisipalayam Kangeyam

Suramangalam Dharapuram Gobichettipalayam

Sathyamangalam

83 53. TERRITORIAL DIVISIONS OF COMMERCIAL TAXES DEPARTMENT (HIERARCHY CHART)

TERRITORIAL DIVISIONS JC

Large Tax CHENNAI CHENNAI CHENNAI CHENNAI TRICHY VELLORE MADURAI TIRUNELVELI COIMBATORE SALEM Payer's Unit (North) (South) (East) (Central) 41 Circles 30 Circles 38 Circles 33 Circles 47 Circles 41 Circles (LTU) 25 Circles 25 Circles 25 Circles 25 Circles

CT DISTRICTS / ZONES /FTAC'S

ZONE-I -9 Circles ZONE-I ZONE - X ZONE-VII ZONE-IV TIRUCHY VELLORE MADURAI(E) TIRUNELVELI SALEM DC(CT) - I ZONE-II -8 Circles 8 Circles 9 Circles 8 Circles 8 Circles 11 Circles 9 Circles 11 Circles 9 Circles 12 Circles ZONE-III -8 Circles ZONE-II ZONE - XI ZONE-VIII ZONE-V KARUR Tiruvannamalai MADURAI(W) SIVAKASI FTAC-I NAMAKKAL 9 DC(CT)-II 9 Circles 8 Circles 9 Circles 8 Circles 10 Circles 8 Circles 10 Circles 7 Circles FTAC-II Circles

THANJAVUR VILLUPURAM DINDIGUL VIRUDHUNAGAR POLLACHI ERODE DC(CT)-III 7 Circles 6 Circles 10 Circles 5 Circles 6 Circles 14 Circles

ZONE-III ZONE - XII ZONE-X ZONE-VI KUMBAKONAM TUTICORIN TIRUPPUR 8 Circles 8 Circles 8 Circles 9 Circles 8 Circles CUDDALORE SIVAGANGAI 7 Circles 9 Circles DHARMAPURI DC(CT) - IV 7 Circles 7 Circles 6 Circles PUDUKKOTTAI NAGERCOIL NILGIRIS 5 Circles 5 Circles 5 Circles

84 Sl. 54.TERRITORIAL DIVISIONS OF COMMERCIAL TAXES DEPARTMENT No.

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

I DIVISIONS

Large Tax CHENNAI CHENNAI CHENNAI CHENNAI TRICHY VELLORE MADURAI TIRUNELVELI COIMBATORE SALEM Payer's Unit (NORTH) (SOUTH) (EAST) (CENTRAL)

II CT DISTRICTS / ZONES / FTACS

ZONE-I, MADURAI DC (CT) - I ZONE-I ZONE-X ZONE-VII ZONE-IV TIRUCHY VELLORE TIRUNELVELI ZONE-II, SALEM (EAST) ZONE-III

TIRUVANNA- MADURAI FTAC-I DC (CT) - II ZONE-II ZONE-XI ZONE-VIII ZONE-V KARUR SIVAKASI NAMAKKAL MALAI (WEST) FTAC-II

VIRUDHU- DC (CT) -III THANJAVUR VILLUPURAM DINDIGUL POLLACHI ERODE NAGAR

ZONE-III ZONE-XII ZONE-IX ZONE-VI KUMBAKONAM TUTICORIN TIRUPPUR

DHARMA- DC (CT) - IV CUDDALORE SIVAGANGAI PURI

PUDUKKOTTAI NAGERCOIL NILGIRIS

85 55. JURISDICTION OF ENFORCEMENT WINGS.

ENFORCEMENT CT TERRITORIAL SL.NO. CT DISTRICTS / ZONES DIVISION DIVISIONS

(1) (2) (3) (4) Chennai (North ) Zones I, II, and III 1 Chennai - I Chennai (Central) Zones - IV, V and VI Chennai (East ) Zone - VII, VIII and IX 2 Chennai - II Chennai ( South ) Zone - X, XI and XII Zone - I, II & III of Coimbatore CT Districts and he Nilgiris & FTAC – I & II. 3 Coimbatore Coimbatore Pollachi and Tiruppur CT Districts

Trichy ( Town ), Karur, Kumbakonam,Thanjavur 4 Trichy Trichy and Pudukkottai Vellore, Tiruvannamalai, Villupuram and 5 Vellore Vellore Cuddalore Madurai ( East ), Madurai ( West ), Sivagangai 6 Madurai Madurai and Dindigul. Tirunelveli, Tuticorin, Nagercoil, Sivakasi and 7 Tirunelveli Tirunelveli Virudhunagar

8 Salem Salem Salem, Erode, Namakkal and Dharmapuri

86 56. ENFORCEMENT WING OF COMMERCIAL TAXES DEPARTMENT (HIERARCHY CHART)

JOINT COMMISSIONER

ISIC CHENNAI-I CHENNAI - II TRICHY VELLORE MADURAI TIRUNELVELI COIMBATORE SALEM

DEPUTY COMMISSIONER

CHENNAI CHENNAI CHENNAI CHENNAI VILLU- TRICHY MADURAI TIRUNELVELI COIMBATORE SALEM ( N ) ( C ) ( S ) (E ) PURAM

A.C A.C (CEW)- A.C. A.C Vellore A.C (H.Q) A.C (HQ) A.C Pollachi A.C Erode (CEW)-I * II * Kumbakonam te transaction te

Groups Groups Groups Groups Groups Groups including including including including including A.C A.C Karur A.C Tuticorin including A.C Namakkal Roving Roving Roving Roving Roving Dindigul Roving Squads Squads Squads Squads Squads Squads to arrest tax evasion. arresttax to Groups Check Check Check Check A.C including Check Posts A.C Nagarcoil Check Posts A.C Dharma puri Points Points Points Points Thanjavur Roving Squads

other states to curtail evasion of tax on inter-sta on tax of evasion curtail to states other Groups Check Check Check Check A.C Virudhu Groups including Roving including Check Posts Posts Posts Posts Posts nagar Squads Roving Squads

Groups including Roving Squads and exchanges date with them for further processing furtherfor them withdate andexchanges Check Posts

Check Points Tuticorin Port Trust Check Posts ISIC wing mainly co-ordinates with the officers of of officers wingco-ordinatesthe withmainly ISIC

* Under the direct control of JC(Enf) I & II chennai, Madurai and Coimbatore there is one AC( Central Enforcement Wing)

87 57.ENFORCEMENT WING OF COMMERCIAL TAXES DEPARTMENT

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

ENFORCEMENT DIVISIONS

CHENNAI-I CHENNAI - II TRICHY VELLORE MADURAI TIRUNELVELI COIMBATORE SALEM

CT TERRITORIAL DIVISIONS

CHENNAI CHENNAI CHENNAI CHENNAI TRICHY VELLORE MADURAI TIRUNELVELI COIMBATORE SALEM (NORTH) (CENTRAL) (EAST) (SOUTH )

CT DISTRICTS/ZONES

Trichy Madurai Zones - Zone-I Zone-IV Zone-VII Zone-X Vellore Tirunelvelil Salem (Town) (East) I to III

Madurai Zone-II Zone-V Zone-VIII Zone-XI Karur Thiruvannamalai Tuticorin Pollachi Dharmapuri (West)

Zone-III Zone-VI Zone-IX Zone-XII Thanjavur Villupuram Dindugul Nagercoil Tirupur Erode

Kumbakonam Cuddalore Sivagangai Virudunagar The Nilgiris Namakkal

FTAC Pudukottai Sivakasi I and II

88 58. JURISDICTION FOR APPEALS

Sl. Jurisdiction ( Assessment Circles unless Head Quarters Designation / Constitution No. otherwise specified )

(1) (2) (3) (4) Kuralagam Appellate Deputy 1 Annexe, Commissioner, Chennai Chennai (North) Division Chennai-600108 (North)

Appellate Deputy 2 - do - Commissioner, Chennai Chennai (Central) Division (Central)

C.T.Buildings, Collectorate Appellate Deputy 3 Compound, Kancheepuram - Commissioner, Chennai Chennai (South) Division 631501 (South)

Kuralagam Appellate Deputy 4 Annexe, Chennai (East) Division Commissioner, Chennai (East) Chennai-600108

Appellate Deputy 4, Fort Round Rd, Vellore, All Assessment circles in Vellore and 5 Commissioner ( CT ) , 632 001. Tiruvannamalai C.T.Districts. Vellore

Appellate Deputy All Assessment circles in Cuddalore and C.T.Buildings,Sub-Jail Road, 6 Commissioner ( CT ), Villupuram C.T.Districts, Sirkali, Mayiladuthurai - Manjakuppam, Cuddalore-607001 Cuddalore. I & II and Nannilam in Kumbakonam C.T.District.

Appellate Deputy Collectorate Compound, All Assessment circles in Trichy and Karur 7 Commissioner ( CT ), Contonment, Tiruchirapalli C.T.Districts. Trichirapalli.

All Assessment circles in Thanjavur C.T.District, Appellate Deputy 20 / 3, Sachidananda Moopanar Kumbakonam - I to IV, Thiruvarur, Nagapattinam, 8 Commissioner ( CT ), Road, Thanjavur, 613 001. Kumbakonam C.T.District, Aranthangi, Thanjavur Pudukottai I & II in, Pudukottai C.T.District.

Melakopuram street, Vengalakadai street, C.T.Buildings, Appellate Deputy Thallakulam, Chokkikulam, Tamil sangam Circle, Dr.S.V.K.S.Thangaraj Salai, 9 Commissioner ( CT ), Nethaji circle, Melur, Dindigul I-V, Palani I & II, Madurai- Madurai ( North ). Dindigul Rural, Nilakottai, Kodaikanal and 625 020 Assistant Commr.(Enft) Madurai.

Melaveliveedhi, Kamarajar Salai, South Avani Moola street, Chithrakara street, Thirumangalam, C.T.Buildings, Appellate Deputy Mahal Assessment Circle, Munisalai Road 10 Dr.S.V.K.S.Thangaraj Salai, Commissioner ( CT ), assessment Circle, Theni-I&II, Bodinayakanur, Madurai-625 020. Madurai ( South ). Uthamapalayam, Periyakulam, Madurai (Rural &South ) Circle, Assistant Commissioner (Enforcement) Madurai. Virudhunagar I to III, Srivilliputhur, Sattur, C.T.Buildings, Madurai Road, Appellate Deputy Aruppukottai, Karaikudi, Thirupathur, Sivagangai, 11 Virudhunagar. Commissioner ( CT ), Devakottai, Paramakudi, Ramnad, Mudukulathur, 626 001. Virudhunagar. Sivakasi Town I & II, Sivakasi Rural I & II, Rajapalayam. C.T.Buildings, Ist Floor, Reserve Appellate Deputy All Assessment circles in Tirunelveli, 12 Line Road, Palayamkottai, Commissioner ( CT ), Kanniyakumari and Tuticorin C.T.Districts. Tirunelveli-627002. Tirunelveli (Contd..)

89 Sl. Jurisdiction ( Assessment Circles unless Head Quarters Designation / Constitution No. otherwise specified )

(1) (2) (3) (4) R.S.Puram ( East ), R.S.Puram ( West ), Mettupalayam Road, Ram Nagar, Saibaba C.T.Buildings, Balasundaram Appellate Depury colony,Thudiyalur, Mettupalayam, Gandhipuram, 13 Chettiar Road, Coimbatore.641 Commissioner ( CT ), (Main) Ganapathy, Dr.Nanjappa Road, 018. Coimbatore Pappanaickenpalayam, Avarampalayam, Udagamandalam(South) & (North), Gudalur, Kothagiri and Coonoor. R.G.Street, B.B.Street, Avinashi Road, Pothanur, C.T.Buildings, Balasundaram Appellate Deputy Perur, Singanallur, N.H.Road, Trichy Road, 14 Chettiar Road, Coimbatore 641 Commissioner (CT ), (Addl.) Oppanakara Street, Peelamedu (North) & (South) 018 Coimbatore and Avinashi. Appellate Deputy C.T.Buildings, 15 Commissioner ( CT ), All Assessment circles in Pollachi C.T.Districts. Palghat Road,Pollachi - 642001 Pollachi.

Erode ( North ), ( South ), ( Central ), ( East ) & 71, Poongundranar Appellate Deputy (Rural) Chithode at Erode, Perundurai, Bhavani, 16 St,Karungalpalayam Erode. 638 Commissioner ( CT ), Gopichettipalayam, Sathyamangalam, 001. Erode. Dharapuram, Kangeyam, Tiruchengodu (Town) and (Rural) and Sankari Assessment Circles.

All Assessment circles in Salem, Namakkal 35/19,Car Street, P.T.K.Complex, Appellate Deputy 17 (Except Sankari, Tiruchengode Town and Rural) Salem 636 001 Commissioner (CT ),Salem. and Dharmapuri C.T.Districts.

Wavoo Complex, 3rd Floor,191, Joint Commissioner (CT), Large Tax Payers Unit Deputy Commissioners (I 18 N.S.C. Bose Road, Chennai - 1. Appeals, Chennai. to IV) Chennai.

C.T.Buildings, Dr.Balasundaram Joint Commissioner 19 Chettiar Road, Coimbatore- FTAC I & II, Coimbatore (CT),Appeals, Coimbatore. 641018. II.SECOND APPEAL TO SALES TAX APPELLATE TRIBUNAL. Main Bench, City Civil Court All Appeals and applications for review and enhancement petitions arising from 20 Buildings, High Court Compound, Joint Commissioner (CT), (Appeal) Chennai, Appellate Deputy Commissioner Chennai - 600 104. * (CT) - IV, V, VI, VII, Kancheepuram, Cuddalore, Vellore, Trichy and Thanjavur. Addl. Bench, City Civil Court All Appeals and applications for review and enhancement petitions arising from 21 Buildings, High Court Compound, Appellate Deputy Commissioner (CT) - I, II and III. Chennai - 600104. ** Addl.Bench, Madurai, S.K.S. All Appeals and applications for review and enhancement petitions arising 22 Thangaraj Salai, Madurai - Appellate Deputy Commissioner (CT) - Madurai (North), Madurai (South), 625020. ** Virudhunagar and Tirunelveli. Addl. Bench at Coimbatore All Appeals and applications for review and enhancement petitions arising from Balasundaram Chettiar Road, 23 Joint Commissioner (CT), (Appeal) Coimbatore, Appellate Deputy Commissioner Jail Compound, (CT) -Coimbatore Main, Coimbatore Additional, Pollachi, Erode and Salem. Coimbatore.641018. ** Note * 1. Chairman - In the cadre of District Judge. 2. Second Member - An Officer of the Indian Revenue Service ( or ) in the cadre of Assistant Commr. of Income - 3. Departmental Member(Main Bench) - In the cadre of Additional Commissioner ( CT ) ** 1. Addl. Departmental Member (Addl.Bench) - In the rank of Joint Commissioner (CT), 2. Addl. Judicial Member - In the rank of Sub – Judge.1.

90 59. HIERARCHY AT STATE HEADQUARTERS

COMMISSIONER OF COMMERCIAL TAXES

ADDITIONAL ADDITIONAL ADDITIONAL JOINT COMMISSIONER ADDITIONAL COMMISSIONER ADDITIONAL COMMISSIONER COMMISSIONER COMMISSIONER (SUO- COMMISSIONER (ADMIN) (AUDIT) (TAXATION CELL) (PUBLIC RELATIONS) MOTU REVISION) (REVISION PETITION)

DEPUTY JOINT DIRECTOR DEPUTY DEPUTY COMMISSIONER DEPUTY JOINT COMMISSIONER JOINT COMMISSIONER (STATISTICS and COMMISSIONER COMMISSIONER (SUO- (GENERAL COMMISSIONER (P.R), (LEGAL) (TAXATION CELL) RESEARCH CELL) (AUDIT) MOTU REVISION) SERVICE) VI (AUDIT) SERVICE) (VAT. I & II) & (VAT.I () LEGAL II & I (DRAFTINGCELL) (INSPECTION CELL) (INSPECTION ACCOUNTSOFFICER (REVISION PETITION) (REVISION DEPUTY COMMISSIONER COMMISSIONER DEPUTY COMMISSIONER DEPUTY COMMERCIAL TAX OFFICER TAX COMMERCIAL COMMISSIONER ASSISTANT COMMISSIONER ASSISTANT ASSISTANT COMMISSIONER COMMISSIONER ASSISTANT FINANCIAL ADVISOR & CHIEF CHIEF & FINANCIALADVISOR ASSISTANT COMMISSIONER (GENERAL COMMISSIONER ASSISTANT ADMINISTRATIVE OFFICERS I,II,III,IV,V & I,II,III,IV,V OFFICERS ADMINISTRATIVE

COMMERCIAL TAX OFFICER (AUDIT)

91 60. PAY SCALES OF OFFICERS and STAFF AS ON 31.03.2016

Grade sanctioned Actual Sl.No Name of the Post Scale of Pay (Rs.) Pay Band Pay Strength strength (1) (2) (3) (4) (5) (6) (7)

OFFICERS

1 Commissioner of Commercial Taxes I.A.S. Cadre 1 1

2 Joint Commissioner ( Admn ) I.A.S. Cadre 1 0

3 Joint Commissioner (CT) I.A.S. Cadre 4 4

4 Additional Commissioner (CT) 37400 - 67000 8800 P.B - 4 7 5

5 Joint Commissioner (CT) 15600 - 39100 7600 P.B - 3 29 27

6 Joint Director of Statistics 15600 - 39100 7600 P.B - 3 1 1

7 Deputy Commissioner ( GS ) 15600 - 39100 7600 P.B - 3 1 1

8 Financial Advisor and CAO 15600 - 39100 7600 P.B - 3 1 1

9 Legal Officer 15600 - 39100 7600 P.B - 3 1 0

10 Deputy Commissioner ( CT ) 15600 - 39100 6600 P.B - 3 98 53

11 Assistant Commissioner ( GS ) 15600 - 39100 6600 P.B - 3 1 0

12 System Analyst 15600 - 39100 6600 P.B - 3 3 3

13 Assistant Director of Statistics/ Lecturer 15600 - 39100 5400 P.B - 3 1 1

14 Programmer 15600 - 39100 5400 P.B - 3 2 0

15 Administrative Officer 15600 - 39100 5400 P.B - 3 6 2

16 Public Relations Officer 15600 - 39100 5400 P.B - 3 1 1

17 Assistant Commissioner (C.T ) 15600 - 39100 5400 P.B - 3 353 285

18 Commercial Tax Officer 9300 - 34800 5100 P.B - 2 684 575

19 Statistical Officer 9300 - 34800 5100 P.B - 2 1 1

20 Junior Research Officer 9300 - 34800 5100 P.B - 2 10 8

21 TNMS /Superintendent 9300 - 34800 4800 P.B - 2 32 32

22 Deputy Commercial Tax Officer 9300 - 34800 4800 P.B - 2 1334 1009

23 Statistical Inspector 9300 - 34800 4800 P.B - 2 36 6

24 Deputy Programmer 9300 - 34800 4600 P.B - 2 4 4

(Contd..)

92 Grade sanctioned Actual Sl.No Name of the Post Scale of Pay (Rs.) Pay Band Pay Strength strength (1) (2) (3) (4) (5) (6) (7) 25 Assistant Programmer 9300 - 34800 4400 P.B - 2 18 16

26 Stenographer - Grade I 9300 - 34800 4300 P.B - 2 1 1

27 Stenographer - Grade II 9300 - 34800 4200 P.B - 2 7 3

28 Service Engineer 5200 - 20200 2800 P.B - 1 1 1

29 Junior Draughtsman 5200 - 20200 2800 P.B - 1 1 0

Assistant / Sales Tax Collection Inspector / Gujarathi 30 5200 - 20200 2800 P.B - 1 2524 1629 Assistant / System Assistant

31 Stenographer - Grade III 5200 - 20200 2800 P.B - 1 127 112

32 Assistant Statistical Investigator 5200 - 20200 2800 P.B - 1 2 1

33 Junior Assistant 5200 - 20200 2400 P.B - 1 1443 885

34 Typist 5200 - 20200 2400 P.B - 1 652 336

35 Driver 5200 - 20200 2400 P.B - 1 234 182

36 Telephone Operator (Junior Assistant ) 5200 - 20200 2000 P.B - 1 1 0

37 Service Assistant 5200 - 20200 1900 P.B - 1 2 0

38 Telephone Operator ( RC) 4800 - 10000 1400 P.B - 1A 4 0

39 Record Clerk 4800 - 10000 1400 P.B - 1A 706 405

40 Lift Operator 4800 - 10000 1400 P.B - 1A 11 3

41 Office Assistant 4800 - 10000 1300 P.B - 1A 1294 676

42 Duffedar 4800 - 10000 1300 P.B - 1A 2 2

43 Gardener 4800 - 10000 1300 P.B - 1A 1 0

Masalchi / Watchman /Watchman cum- 44 4800 - 10000 1300 P.B - 1A 81 61 Sweeper/Guard/Water Carrier

45 Load Man 4800 - 10000 1300 P.B - 1A 10 6

GRAND TOTAL 9734 6339

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