Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1991*
| [Tamil Nadu Act No. 35 of 1991] | [22nd October, 1991] |
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-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 22nd October, 1991 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 (Fourth Amendment) Act, 1991.
(2) It shall be deemed to have come into force on the 26th day of September, 1991.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act, 1 of 1959),-
(1) in item 36, for the entries in column (2), the following entries shall be substituted, namely:-
"Tea, that is to say, any one of the forms of teal in which it is sold but not including tea drink or green teal leaves.";
(2) in item 192, for the entries in column (2), the following entries shall be substituted, namely:-
"Cuddappa stone slabs and Shahabad stone slabs.";
(3) after, item 192 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "192-A(a) Rough or raw granite blocks. | At the point of first sale in the State. | 8. |
| (b) Polished granite slabs including tomb stone, monument slab and head stone. | At the point of first sale in the State. | 8.". |