Tamil Nadu General Sales Tax (Eighth Amendment) Act, 1999*
| [Tamil Nadu Act No. 42 of 1999] | [1st December, 1999] |
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 Fiftieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 1st December, 1999 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 (Eighth Amendment) Act, 1999.
(2) It shall be deemed to have come into force on the 12th day of November, 1999.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act),-
(1) in PART-J, item 1 and the entries relating thereto shall be omitted;
(2) after PART-J, the following PART shall be inserted, namely:-
"PART-JJ
Goods which are taxable at the rate of 50 per cent
| 1. Alcoholic liquors of all kinds for human consumption which are purchased/procured/brought from outside the State (other than foreign liquors falling under item 1 of PART-K, toddy and arrack). | First sale"; |
3. Amendment of Sixth Schedule.- In the Sixth Schedule to the principal Act, in item 1,-
(1) in column (2), for the expression "item 1 of PART-J of the First Schedule", the expression "item 1 of PART-JJ of the First Schedule" shall be substituted;
(2) in column (4), for the figures "40," the figures "50", shall be substituted.