Tamil Nadu Additional Sales Tax (Amendment) Act, 1999*
| [Tamil Nadu Act No. 37 of 1999] | [18th June, 1999] |
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 Fiftieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 18th June, 1999 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, 1999.
(2) Sub-clause (c) of clause (2) of section 2 shall be deemed to have come into force on the 1st day of April, 1997.
2. Amendment of section 2.- In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, in sub-section (1)-
(1) clause (a) shall be omitted;
(2) in clause (aa),-
(a) for the expression commencing with the words "The tax payable under the said Act" and ending with the words "outside the State", the following expression shall be substituted, namely:-
"The tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959) (hereafter in this section referred to as Die said Act), shall, in the case of a dealer including the principal selling or buying goods through agents".
(b) the Explanation shall be re-numbered as Explanation I and in Explanation I as so re-numbered, the expression "in this State" shall be omitted;
(c) after Explanation I, the following Explanation shall be inserted, namely:-
"Explanation II.-Notwithstanding anything contained in the said Act, for the purpose of this clause, "turnover" in respect of sugarcane excluding sugarcane setts shall be arrived at by multiplying the total metric tonnes of sugarcane excluding sugarcane setts purchased during the year, by the minimum price fixed under clause 3 and the additional price determined under clause 5-A of the Sugarcane (Control) Order, 1966 and such turnover shall be included in the total turnover of the dealer and the taxable turnover shall be arrived at accordingly for the purpose of this clause.";
(d) in clause (b), for the expression "under clause (a)", the expression "under clause (aa)" shall be substituted.