Tamil nadu act 004 of 1982 : Tamil Nadu General Sales Tax (Amendment) Act, 1982

Section 1. Short title and commencement

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.

Section 2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959

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:-