Tamil Nadu General Sales Tax (Amendment) Act, 1991*
[Tamil Nadu Act No. 10 of 1991] | [8th February, 1991] |
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 Forty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 8th February, 1991 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, 1991.
(2) It shall be deemed to have come into force on the 11th day of July, 1990.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act, 1 of 1959),-
(1) in item 95, in the entries in column (2), the words "but excluding Arishtams or Asavas and" shall be omitted;
(2) item 135 and the entries, relating thereto shall be omitted.