Tamil Nadu General Sales Tax (Fifth Amendment) Act, 1993*
| [Tamil Nadu Act No. 3 of 1994] | [16th January, 1994] |
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 Forty-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 16th January, 1994 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 (Fifth Amendment) Act, 1993.
(2) It shall be deemed to have come into force on the 11th day of August, 1993.
2. Amendment of Second Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in the Second Schedule, for item 9 and the entries relating thereto, the following items and entries shall be substituted, namely:-
| "9(i) Sugar, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power. | At the point of first sale in the State | 4 |
| (ii) Khandsari sugar .. .. .. .. .. .. .. .. | Do. | 4 |
| 10. Woven fabrics of wool (produced or manufactured in India), that is to say,- | ||
| (a) hair belting .. .. .. .. .. .. .. .. | Do. | 4 |
| (b) blankets and fabrics of width not exceeding 15 cms. .. .. .. | Do. | 4 |
| 11. Rubberised textile fabrics, other than tyre cord fabrics of high tenacity yarn or polyamides polyesters or viscose rayon. | Do. | 4". |
3. Substitution of Third Schedule.- In the principal Act, for the Third Schedule, the following Schedule shall be-substituted, namely:-
"THE THIRD SCHEDULE
GOODS EXEMPTED FROM TAX BY SECTION 8
Description of goods
1.(i) Un manufactured tobacco and tobacco refuse (produced or manufactured in India) as described in column (3), against the heading "24.01" in column (1), of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957) (hereafter in this Schedule referred to as the said Act);
(ii) Cigars and cheroots of tobacco (produced or manufactured in India) as described in column (3), against the heading "24.02" in column (1), of the First Schedule to the said Act;
(iii) Cigarettes and cigarillos of tobacco (produced or manufactured in India) as described in column (3), against the heading "24.03" in column (1), of the First Schedule to the said Act;
(iv) Other manufactured tobacco (produced or manufactured in India) as described in column (3), against the heading "24.04" in column (1), of the First Schedule to the said Act, that is to say,-
(a) Smoking mixtures of tobacco for pipes and cigarettes; cut-tobacco;
(b) Hookah tobacco;
(c) Biris of tobacco;
(d) Chewing tobacco including preparations commonly known as Khara Masala, Kimam, Dokta, Zarda, Sukha and Surti;
(e) Snuff of tobacco;
(f) Preparations containing snuff of tobacco in any proportion.
2.(i) Woven cotton fabrics (produced or manufactured in India) as described in column (3), against the headings "52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11 and 52.12" in column (1), of the First Schedule to the said Act;
(ii) Woven pile fabrics and chenille fabrics, tufted textile fabrics (produced or manufactured in India) as described in column (3), against the heading "58.01" in column (1), of the First Schedule to the said Act;
(iii) Terry towelling and similar woven terry fabrics (produced or manufactured in India) as described in column (3), against the heading "58.02" in column (1), of the First Schedule to the said Act;
(iv) Tulles and other net fabrics not including woven, knitted or crocheted fabrics lace in the piece, in strips or in motifs (produced or manufactured in India) as described in column (3), against the heading "58.04" in column (1), of the First Schedule to the said Act.
3.(i) Sugar, other than Khaudsari sugar (produced or manufactured in India) as described in column (3), against the heading "17.01" in column (1), of the First Schedule to the said Act;
(ii) Palmyrah sugar (produced or maufactured in India) as described in column (3), against the heading "17.02" in column (1) of the First Schedule to the said Act.
4. Handspun yarn.
5. Handloom cloth.
6. Woven fabrics of silk or of silk waste (produced or manufactured in India) as described in column (3), against the heading "50.03" in column (1) of the First Schedule to the said Act.
7. Woven fabrics of wool (produced or manufactured in India) (excluding hair belting, blankets and fabrics of width not exceeding 15 cms. as described in column (3) against the holdings "1.06" and "51.07" in column (1) of the First Schedule to the said Act.
8.(i) Woven fabrics of man-made filament yarn (produced or manufactured in India) as described in column (3), against the headings "54.08, 54.09, 54.10 and 54.11" in column (1), of the First Schedule to the Said Act;
(ii) Woven fabrics of polyester filament yarn (produced or manufactured in India) as described in column (3), against the heading "54.12" in column (1), of the First Schedule to the said Act;
(iii) Woven to brios of man-made staple fiber or polyester staple fiber (produced or manufactured in India) as described in column (3), against the headings "55.07, 55.08, 55.09, 55.10, 55.11 and 55.12" in column (1), of the First Schedule to the said Act.
9. Gauze (produced or manufactured in India) as described in column (3), against the heading "58.03" in column (1), of the First Schedule to the said Act.
10. Embroidery in the piece, in strips or ??? (produced or manufactured in India) as described in column (3), against the heading "58.05" in column (1), of the First Schedule to the said Act.
11. Narrow woven fabrics of silk, wool cotton or man-made ??? materials (produced or manufactured in India) as described in column (3), against the heading "58.06" in column (1), of the First Schedule to the said Act.
12. Textile fabrics coated with gum or amylaceous substances of a Kind used for the outer covers of books or the like tracing cloth; ??? canvas; buckram and similar stiffened textile fabrics (produced or ??? in India) as described in column (3), against the heading "59.01" in column (1), of the First Schedule to the said Act.
13. Tyre cord fabrics of high tenacity yarn or ??? pollers or viscose rayon ??? or manufactured in India) as ??? (3), against the heading "59.02" in column (1), of the First Schedule to the said Act.
14. ??? fabrics, impregnated, coated, covered or laming with plastics (produced or ??? in India) as ??? in column (3), ??? "59.03" in column (1), of the First Schedule to the sud Act.
15. Textile fabrics other than lit, ??? or covered including fabrics covered ??? or fully with textile flocks or ??? textile flocks, (produced or manufactured in India) ??? (3), ??? the heading "59.06" in column (1), of the First Schedule to the ??? Act.
16. ??? or ??? sorts (produced or ??? in India) as described in column (3), against the heading "60.01" in column (1), of the First Schedule to the said Act".