Tamil Nadu General Sales Tax (Amendment) Act, 1985*
| [Tamil Nadu Act No. 18 of 1985] | [12th April, 1985] |
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-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 12th April, 1985 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1985.
(2) It shall be deemed to have come into force on the 1st October, 1984
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 13, for the entry in column (2), the following entry shall be substituted, namely:-
"Iron and steel safes and almirahs, cash cheats, cash boxes wall coffers, safe deposit lookers, locker cabinets, strong room or vault doors and ventilators including parts and accessories of all such goods."
(b) in item 41, for the entry in column (2), the, following entry shall be substituted, namely:-
"All kinds of electrical goods (other than those specified elsewhere in this Schedule) including wires, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes meter-boxes, switch-boxes, mater boards, switch boards, electrical earthern-ware and porcelain-ware and parts and accessories of all such goods.";
(c) in item 41-D, for the entry in column (2); the following entry shall be substituted, namely:-
"Generators, generating sets, transformers including voltage stabilizers and parts end accessories of all such goods.";
(d) in item 90, for the entry in column (2), the following entry shall be substituted, namely:-
"Bricks, cement flooring stones and all kinds of tile other than those specified elsewhere in this Schedule.";
(e) in item 99, in column (2), the following shall be added at the end, namely:-
"and parts and, accessories which are generally adapted for use with such pumps.";
(f) in item 123, for the entry in column (2), the following entry shall be substituted, namely:-
"Pressure cookers other than those falling under item 41-B, pressure Stoves, gas ovens and parts and accessories of all such goods.";
(g) for item 137 and the entries relating thereto, the following item and the entries shall be substituted, namely:-
| "137.(i) Prawns, crustaceans, molluscs, frogs and frog-legs not falling under item (ii) below. | At the point 5 of last purchase in the State. |
| (ii) Prawns, crustaceans, molluscs, frogs and frog-legs canned tinned or frozen or otherwise processed. | At the point 5 of last purchase in the State." |