Tamil Nadu General Sales Tax (Amendment) Act, 1989*
| [Tamil Nadu Act No. 17 of 1989] | [25th May, 1989] |
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 Fortieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th May, 1989 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1989.
(2)(a) Clauses (1)(b)(i) and (2) of section 2 shall be deemed to have come into force on the 1st January, 1988.
(b) Clause (9) of section 2, in so far as it relates to item 178, shall be deemed to have come into force on the 1st April, 1988.
(c) Clauses (i)(a), (1)(b)(ii), and (1)(c) of section 2 and clause (9) of section 2, ??? so far as it relates to items 179 to 181, and clause (11) of section 2 in so far as it relates to items 184 to 187 and section 3 shall be deemed to have come into force on the 7th October, 1988.
(d) Clauses (4), (5), (6), (7) and (8) of section 2, and clause (11) of section 2 in so far as it relates to items 188 to 193, shall be deemed to have come into force on the 25th March, 1989.
2. Amendment of the I Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act),-
(1) in item 3,-
(a) in sub-item (iii), the word ‘and’ occurring at the end shall be omitted;
(b) in sub-item (iv),
(i) in the entries in column (2), for the words "tyres and tubes" in the two places where they occur, the words "tyres, tubes and flaps" shall be substituted;
(ii) the word ‘and’ shall be added at the end;
(c) after sub-item (iv), the following sub-item shall be added, namely:-
"(v) parts and accessories of motor vehicles and trailers excluding batteries.";
(2) in item 36, for the entry in column (2), the following entries shall be substituted, namely:-
"(a) Tea waste other than denatured.
(b) Tea packed in bags for retail consumption, known as "Tea bags".
(e) Tea packed in unit containers of 20 kilograms and less.
(d) Tea other than those listed above; but not including tea drink or green tea leaves."
(3)(a) in item 37, in the entries in column (2), during the period commencing on the 30th December, 1987 and ending with the 24th March, 1989, the brackets and words "(excluding handmade soaps)" shall be deemed to have been omitted;
(b) with effect on and from the 25th March, 1989, for item 37 and the entries relating thereto, the following shall be deemed to have been substituted, namely:-
| "37.(a) All kinds of soaps (excluding hand-made soaps), soap flakes, soap powders, detergent powders and liquids. | At the point of first sale in the State .. | 8 |
| (b) All kinds of hand-made soaps, soap flakes, soap powders, detergent powders and liquids. | At the point of first sale in the State .. | 6"; |
(4) in item 81, in column (4), for the figure ‘8’, the figures ‘10’ shall be substituted;
(5) in item 97, for the entries in column (2), the following entries shall be substituted, namely:-
"All kinds of welding electrodes, welding rods and brazing rods";
(6) item 150 and the entries relating thereto shall be omitted;
(7) in item 151, in column (4), for the figures ‘14’, the figures ‘18’ shall be substituted;
(8) in item 152, in column (4), for the figures ‘14’ the figures ‘20’ shall be substituted;
(9) after item 177 and the entries relating thereto, the following items and entries shall be added, namely:-
| "178. Washing blue or ultramarine blue. | At the point of first sale in the State .. | 10 |
| 179. Articles made of stainless steel other than those specified else where in this Schedule. | At the point of first sale in the State .. | 10 |
| 180. Iron and steel safes, cash-chests, cash boxes, wall coffers deposit lockers, locker cabinets, strong room or vault doors and ventilators including parts and accessories of all such goods. | At the point of first sale in the State .. | 15 |
| 181.(i) Furniture of all kinds (including household furnish), and office equipments of every description other than those mentioned in item 180. | At the point of first sale in the State .. | 8 |
| (ii) Slotted angles, gussets, plates, panels used with furniture or office equipments mentioned in sub-item (i) above, made of iron and steel or any other metal or alloy. | At the point of first sale in the State .. | 8"; |
(10)(d) during the period commencing on the 7th October, 1988 and ending with the 24th March, 1989, after item 181 as so added, the following shall be deemed to have been added, namely:-
| "182. Animal-drawn vehicle tyres .. | At the point of first sale in the State .. | 8 |
| 183. Intravenous sets, and dextrose .. | At the point of first sale in the State .. | 8"; |
(b) with effect on and from the 25th March, 1989, after item 181 as so added, the following shall be deemed to have been added, namely:-
| "182. Animal-drawn vehicle tyres and tubes. | At the point of first sale in the State .. | 8 |
| 183. Intravenous sets, dextrose, scalp vein set, blood administration set, blood donors set, solution administration set end measured volume set. | At the point of first sale in the State .. | 8 |
(11) after item 183 as so added, the following items and entries shall be added, namely:-
| "184. Barbed wire, wire mesh, chicken mesh, expanded metal and chain link made of any metal or material. | At the point of first sale in the State .. | 8 |
| 185. Crockery and cutlery other than those specified elsewhere in this Schedule. | At the point of first sale in the State .. | 8 |
| 186. Suit cases, briefcases, attached cases and vanity bags including those made of leather. | At the point of first sale in the State .. | 8 |
| 187. Carbide tips and tools .. .. | At the point of first sale in the State .. | 8 |
| 188. Articles of ready-to-wear apparel (known commercially as readymade garments) including under garments and body supporting garments but excluding hosiery goods. | At the point of first sale in the State .. | 5 |
| 189. Rubberised coir products .. | At the point of first sale in the State .. | 5 |
| 190. Beedi leaves .. .. .. .. | At the point of first sale in the State .. | 5 |
| 191. Light roofing sheets .. .. | At the point of first sale in the State .. | 8 |
| 192. Cuddapah stone slabs, Shahabad stone slabs and granite stone slabs. | At the point of first sale in the State .. | 8 |
| 193. Helmets .. .. …. | At the point of first sale in the State .. | 8". |
3. Amendment of the V Schedule.- In the Fifth Schedule to the principal Act, items 1, 2, 4 and 5 and the entries relating thereto shall be omitted.