Tamil Nadu General Sales Tax (Amendment) Act, 1992*
| [Tamil Nadu Act No. 30 of 1992] | [12th June, 1992] |
An Act further to amend the Tamil Nadu General Hales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 12th June, 1992 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, 1992.
(2)(a) Section ??? shall come into force at once.
(b) Section 3 shall be deemed to have come into force on the 7th day of March, 1992.
2. Amendment of section 3.- In section 3 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act, 1 of 1959) (hereinafter referred to as the principal Act), in sub-section (3), in the first proviso,-
(1) in clause (i), the word "and" occurring at the end shall be omitted;
(2) after clause (i), the following clause shall be inserted, namely:-
"(i-A) any sale of molasses; and";
3. Amendment of Second Schedule.- In the Second Schedule to the principal Act, in item 7(b), in column (4), for the figure ‘4’ the figure ‘1’ shall be substituted.