Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1998*
| [Tamil Nadu Act No. 45 of 1998] | [22nd December, 1998] |
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-ninth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 22nd December, 1998 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, 1998.
(2)(a) Clause (1) of section 2 and clause (1) of section 3 shall be deemed to have come into force on the 28th day of August, 1998;
(b) Clause (2) of section 2 and clause (2) of section 3 shall be deemed to have come into force on the 8th day of September, 1998.
2. Amendment of First Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? of 1959) (hereinafter referred to as the principal Act), in the First Schedule, in Part-B,
(1) in item 9, for sub-item (iv), the following sub-item shall be substituted, namely:-
"(iv) Country bricks and country tiles made of baked clay, whether machine made or hand made (other than those falling elsewhere under the Schedules) and stoneware.";
(2) for item 12 and the entries relating thereto, the following item is entries shall be substituted, namely:-
| "12. Cattle feed supplements and concentrates. | First sale" |
3. Amendment of First Schedule.- In the principal Act, in the Third Schedule, in Part-B,
(1) for item 40 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"40, Thali made of gold, not exceeding eight grams in weight inclusive of all attachments to such Thali but without chain. ";
(2) in item 57, for sub-item (v), the following sub-item shall be substituted, namely:-
"(v) Cattle feed and wheat bran used for cattle feed, including compounded cattle feed, other than those falling under item 12 of Part-B of the First Schedule.".