Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1982*
| [Tamil Nadu Act No. 46 of 1982]* | [24th September, 1982] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959.
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-third Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 4th September, 1982, Part IV-Section 1, Pages 413-414.
* Received the assent of the Governor on the 22nd September, 1982, first published in the Tamil Nadu Government Gazette Extraordinary on the 24th September, 1982 (Purattasi, 8, Thunthubi, Thiruvalluvar Aandu 2013)
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1982.
(2)(i) Section 2 shall be deemed to have come into force on the 1st April, 1982.
(ii) Clauses (a), (b) and (d) of section 3 and section 4 shall be deemed to have come into force on the 1st July, 1982.
(iii) Clauses (c) and (e) of section 3 shall come into force on the 1st October, 1982.
2. Amendment of section 7, Tamil Nadu Act of 1959.- In sub-section (1) of section 7 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), for items (i) to (v) the following items shall be substituted, namely:-
| Rate of tax. | |
| "(i) Where the total turnover is not less than fifty thousand rupees, but is less than sixty thousand rupees. | One thousand and eighty rupees per annum. |
| (ii) Where the total turnover is not less than sixty thousand rupees, but is less than seventy thousand rupees. | One thousand three hundred and eighty rupees per annum. |
| (iii) Where the total turnover is not less than seventy thousand rupees, but is less than eighty thousand rupees. | One thousand six hundred and eighty rupees per annum. |
| (iv) Where the total turnover is not less than eighty thousand rupees, but is less than ninety thousand rupees. | One thousand pine hundred and eighty rupees per annum. |
| (v) Where the total turnover is not less than ninety thousand rupees, but is not more than one lakh of rupees. | Two thousand two hundred and eighty rupees per annum." |
3. Amendment of the first Schedule of Tamil Nadu Act of 1959.- In the First Schedule to the principal Act,-
(a) in item 34, for the entry in column (2), the following entry shall be substituted, namely:-
"Cement, including its substitutes.";
(b) item 78 and the entries relating thereto shall be omitted;
(c) in item 135 in the entries in column (2), the following shall be added at the end, namely:-
"whether or not prepared in conformity with any prescribed formulations.";
(d) item 138 and the entries relating thereto shall be omitted;
(e) after item 161 and the entries relating there to, the following item and entries shall be added, namely:-
| "162 ??? machines including prat form scales, weigh bridges, counter-scales, spring balances, weighing scales and balances and parts and accessories of such machines and weights used therewith. | At the point of first sale in the State. | 8". |
4. Amendment of the Second Schedule of Tamil Nadu Act 1 of 1959.- In the Second Schedule to the principal Act, in item 6(i), for the entry in column (3), the following entry shall be substituted, namely:-
"At the point of first sale in the State".
5. Repeal and saving.- (1) The Tamil Nadu General Sales Tax (Fourth Amendment) Ordinance, 1982 (Tamil Nadu Ordinance 7 of 1982), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by section 2 of this Act.