Tamil nadu act 021 of 2003 : Tamil Nadu General Sales Tax (Amendment) Act, 2003

Preamble

Tamil Nadu General Sales Tax (Amendment) Act, 2003^*

[Tamil Nadu Act No. 21 of 2003]

[18th May, 2003]

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 Fifty-fourth Year of the Republic of India as follows:-

* Received the assent of the Governor on the 18th May, 2003 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, 2003.

(2) It shall be deemed to have come into force on the 21st day of March, 2003.

Section 2. Amendment of First Schedule

2. Amendment of First 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 Part-D, in item 14,-

(a) in sub-item (ii), the expression "Washing machines" shall be omitted;

(b) in sub-item (vi), for the expression "pagers and cellular telephones", the expression "and pagers" shall be substituted;

(2) after Part-D and the entries thereunder, the following Part and entries shall be inserted, namely:-

"PART-DD

GOODS WHICH ARE TAXABLE AT THE RATE of 12.5 PER CENT

1. Telephones and cellular telephones	First sale.
2. Washing machines	First sale."

Section 3. Amendment of Eleventh Schedule

3. Amendment of Eleventh Schedule.- In the Eleventh Schedule to the principal Act,-

(1) in item 3, in column (4), for the figures "24", the figures "29" shall be substituted;

(2) in item 4, in column (4), for the figures "24", the figures "29" shall be substituted;

(3) in item 8, in column (4), for the figures "22", the figures "25" shall be substituted;

(4) for item 10 and the entries relating thereto, the following item and entries shall be substituted, namely:-

"10. Kerosene other than White Kerosene

First sale

4 per cent";

(5) in item 11, in column (4), for the figures "18", the figures "25" shall be substituted;

(6) in item 16, in column (4), for the figures "28", the figures "30" shall be substituted; and

(7) after item 17 and before Explanation-I the following item shall be inserted, namely:-

"18. White kerosene (superior kerosene oil)

First sale

25 per cent";