Tamil Nadu General Sales Tax (Eighth Amendment) Act, 2002*
| [Tamil Nadu Act No. 47 of 2002] | [15th November, 2002] |
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-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 15th November, 2002 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, 2002.
(2)(a) Clause (a) of sub-section (1) of section 2, clause (a) of sub-section (2) of section 3, sub-section (1), and clause (a) of sub-section (2), of section 4, sub-section (1) of section 6, sub-section (1) of section 7 and sub-section (1) of section 8 shall be deemed to have come into force on the 27th day of March, 2002.
(b) Clause (b) of sub-section (1), and sub-section (2), of section 2, sub-section (1), and clause (b) of sub-section (2), of section 3, clause (b) of sub-section (2) of section 4, section 5, sub-section (2) of section 6, sub-section (2) of section 7 and sub-section (2) of section 8 shall be deemed to have come into force on the 1st day of July, 2002.
2. Amendment of section 3.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu I of 1959) (hereinafter referred to as the principal Act), in section 3,-
(1) in sub-section (3),-
(a) for the expression "sub-section (2)", the expression "sub-section (2) or (2-A)" shall be substituted;
(b) for the expression "sub-section (2) or (2-A)", as so substituted, the expression "sub-section (2), (2-A) or (2-C)" shall be substituted.
(2) in sub-section (7), for the expression "sub-sections (2), (2-A), (2-B) or (3)", the expression "sub-sections (2), (2-A), (2-B), (2-C) or (3)" shall be substituted.
3. Amendment of section 3-A.- In section 3-A of the principal Act,-
(1) for the expression "sub-sections (2-A), (2-B), (3), (4), (7) and (8) of section 3", the expression "sub-section (2-A), (2-B), (2-C), (3), (4), (7) or (8) of section 3" shall be substituted;
(2)(a) for the expression "sub-section (2) of section 3", the expression "sub-section (2) or (2-A) of section 3" shall be substituted:
(b) for the expression "sub-section (2) or (2-A) of section 3", as so substituted, the expression "sub-section (2), (2-A) or (2-C) of section 3" shall be substituted.
4. Amendment of section 3-B.- In section 3-B of the principal Act, in sub-section (1),-
(1) for the expression "sub-sections (2-A), (2-B), (3), (4), (7)", the expression "sub-sections (2-B), (3), (4), (7)" shall be substituted;
(2)(a) for the expression "sub-section (2)", the expression "sub-section (2) or (2-A)" shall be substituted:
(b) for the expression "sub-section (2) or (2-A)", as so substituted, the expression "sub-section (2) (2-A) or (2-C) "shall be substituted.
5. Amendment of section 3-11.- In section 3-H of the principal Act, for the expression "sub-sections (1) and (2) of section 3", the expression "sub-sections (1) and (2) of section 3, section 3-A or 3-B" shall be substituted.
6. Amendment of section 5.- In section 5 of the principal Act.-
(1) for the expression "sub-sections (2) and (2-B)", the expression "sub-sections (2), (2-A) and (2-B)" shall be substituted;
(2) for the expression "sub-sections (2), (2-A) and (2-B)", as so substituted, the expression "sub-sections (2), (2-A), (2-B) and (2-C)" shall be substituted.
7. Amendment of section 7-A.- In section 7-A of the principal Act, in sub-section (1),-
(1) for the expression "sub-section (2) of section 3 or section 4, were purchased at a point other than the taxable point specified in the First or the Second Schedule and either", the expression "sub-section (2) or (2-A) of section 3 or section 4, were purchased at a point other than the taxable point specified in the First, the Fifth or the Second Schedule, respectively, and either" shall be substituted;
(2) for the expression "sub-section (2) or (2-A) of section 3 or section 4, were purchased at a point other than the taxable point specified in the First, the Fifth or the Second Schedule, respectively and either", as so substituted, the expression "sub-section (2), (2-A) or (2-C) of section 3 or section 4, were purchased at a point other than the taxable point specified in the First, the Fifth, the Eleventh or the Second Schedule, respectively, and either" shall be substituted.
8. Amendment of section 7-E.- In section 7-E of the principal Act, in sub-section (1),-
(1) for the expression "sub-section (2)", in two places where it occurs, the expression "sub-sections (2) and (2-A)" shall be substituted;
(2) for the expression "sub-section (2) and (2-A)", in two places where it is so substituted, the expression "sub-sections (2), (2-A) and (2-C)" shall be substituted.