Preamble
1[Tamil Nadu] General Sales Tax (Amendment) Act, 1967*
| 1[Tamil Nadu Act No. 5 of 1967]2 | [1st July, 1967] |
An Act further to amend the 1[Tamil Nadu] General Sales Tax Act, 1959
Be it enacted by the Legislature of the 3[State of Tamil Nadu] in the Eighteenth Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] General Sales Tax (Amendment) Act, 1967.
(2) Section 9 (except clause (5) of that section) and section 10 shall be deemed to have come into force on the 18th June, 1967, clause (5) of section 9 shall come into force on the 1st July, 1967 and the rest of this Act shall come into force at once.
Section 2
2.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 3
3.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 4
4.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 5
5.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 6
6.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 7
7.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 8
8.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 9
9.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 10
10.- [The amendments made by these sections have already, been, incorporated in the principal Act, viz., the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959).]
Section 11. Special provision in respect of rate of tax reduced under section 17(1)
11. Special provision in respect of rate of tax reduced under section 17(1).- Where the rate of tax payable under the principal Act, has been reduced by a notification issued or deemed to have been issued under, sub-section (1) of section 17 of the principal Act, the rate of tax so reduced shall stand increased by half a per cent of the taxable turnover or turnover, as the case may be, with effect on and from the date of the publication of this Act in the Fort St. George Gazette*
Provided that nothing in this section shall affect the power of the State Government to reduce under sub-section (1) of section 17 of the principal Act, the rate of ??? increased as aforesaid.