Tamil Nadu General Sales Tax (Amendment) Act, 2006*
| [Tamil Nadu Act No. 5 of 2006] | [2nd February, 2006] |
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-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 2nd February, 2006 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, 2006.
(2) It shall be deemed to have come into force on the 2nd day of January, 2006.
2. Substitution Fifth Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), for the Fifth Schedule, the following Schedule shall be substituted, namely:-
"THE FIFTH SCHEDULE
[See section 3(2-A)]
| Serial Number. | Description of goods. | Point of levy in the State. | Rate of tax (per cent). |
| (1) | (2) | (3) | (4) |
| 1 | All grades of cement | First sale | 14." |