Tamil Nadu Additional Sales Tax (Amendment) Act, 1989*
| [Tamil Nadu Act No. 21 of 1989] | [25th May, 1989] |
An Act further to amend the Tamil Nadu Additional Sales Tax Act, 1970
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fortieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th May, 1989 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Additional Sales Tax (Amendment) Act, 1989.
(2) It shall be deemed to have come into force on the 1st April, 1989.
2. Amendment of section 2.- In section 2 of the, Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 ??? 1970), in sub-section (1), in clause (a), for item (ii), the following items shall be substituted, namely:-
| "(ii) Where the taxable turnover exceeds forty lakhs of rupees but does not exceed one crore of rupees. | 1.5 per cent of the taxable turnover. |
| (iii) Where the taxable turnover exceeds one crore of rupees. | 2 per cent of the taxable turnover.". |