Tamil Nadu General Sales Tax (Amendment) Act, 1982*
| [Tamil Nadu Act No. 4 of 1982]* | [20th February, 1982] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 20th February, 1982, first published in the Tamil Nadu Government Gazette Extraordinary on the 20th February, 1982 (Masi 8, Thunmathi, Thiruvalluvar Aandu 2013)
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary dated the 22nd August, 1981 Part IV-Section 1, Part 666-667.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1982.
(2)(i) Clauses (a) and (d) of section 2 shall be deemed to have come into force on the 8th July, 1981.
(ii) Clause (b) of section 2 shall be deemed to have come into force on the 1st July, 1981.
(iii) Clause (c) of section 2 shall be deemed to have come into force on the 15th June, 1981.
2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959),-
(a) in item 3, in the entries in column (2),-
(i) after the words "motor cycles and cycle combinations" and before the words "motor scooters" the following words and brackets shall be inserted, namely:-
"cycles (including bicycles, tri-cycles, cycle-rickshaws, tandem cycles, cycle combinations and perambulators) fitted with motor engines,";
(ii) the following words and brackets shall be added at the end, namely:-
"and motor engines used for being fitted to cycles (including bicycles, tri-cycles, cycle-rickshaws, tandem cycles, cycle combinations and perambulators)."
(b) items 144, 145 and 147 and the entries relating thereto shall be omitted;
(c) in item 150, for the entry in column (2), the following entry shall be substituted, namely:-
"Articles of food and drink other than those specified elsewhere in this Schedule, sold to customers in hotels classified or approved by the Department of Tourism, Government of India.";
(d) after item 160 and the entries relating thereto, the following item and entries shall be added, tamely:-
| "161. Carbon black | At the point of first sale in the State. | 8" |