Tamil nadu act 017 of 1987 : Tamil Nadu General Sales Tax (Amendment) Act, 1987

Preamble

Tamil Nadu General Sales Tax (Amendment) Act, 1987*

[Tamil Nadu Act No. 17 of 1987][4th June, 1987]

An act further to amend the Tamil Nadu General Sales Tax Act, 1959

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Thirty-eighth Year of the Republic of India as follows:-

* Received the assent of the Governor on the 4th June, 1987 and published in the Tamil Nadu Government Gazette, Extraordinary.

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, 1987.

(2)(a) Clauses (a), (b) and (c) of section 2 shall be deemed ??? have come into force on the 1st January, 1987.

(b) Clause (d) of section 2 shall be deemed to have come into force on the 1st April, 1987.

(c) Clause (e) of section 2 shall be deemed to have come into ??? on the 1st February, 1987.

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.- to the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959),-

(a) after item 51-B and the entries relating thereto, the following item and entries shall be inserted, namely:-

"51-C Air purifiers, cupboard freshners and deodourizers whether odourless or with odour. At the point of first sale in the State. 12";

(b) in item 102, in the entries in column (2), sub-item (v) shall be renumbered as sub-item (vi) and before sub-item (vi) as so ???, the following sub-item shall be inserted, namely:-

"(v) Glass bottles, glass marbles and glass ???"

(c) after item 102 and the entries relating thereto, the following I item and entries shall be inserted, namely:-

"102A. Hygienic or pharmaceutical glassware, whether or not graduated or calibrated. At the point of first sale in the State. 10"

(d) in item 123, in the entries in column (2), after the words "pressure stoves", the words "gas stoves" shall be inserted;

(e) after item 166 and the entries relating thereto, the following item and entries shall be inserted, namely:-

"166-A. Nattusakkarai At the point of first sale in the State. 8".