Tamil Nadu General Sales Tax (Ninth Amendment) Act, 2000*
| [Tamil Nadu Act No. 38 of 2000] | [5th December, 2000] |
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-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 5th December, 2000 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 (Ninth Amendment) Act, 2000.
(2) (a) Section 2 shall be deemed to have come into force on the 1st day of June, 2000.
(b) Section 3 shall be deemed to have come into force on the 6th day of July, 2000.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? of 1959) (hereinafter referred to as the principal Act),-
(1) in Part-B,-
(a) for item 41 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "41. Polythene and Plastic bags including LDPE plastic bags for milk pouches. | First sale."; |
(b) after item 88 and the entries relating thereto, the following items and entries shall be added, namely:-
| "89. Cotton waste of all kinds whether obtained from ginning, spinning or otherwise | First sale. |
| 90. Glass bottles, whether old or used. | Last purchase."; |
(2) in Part-C-
(a) item 13 and the entries relating thereto shall be omitted;
(b) in item 52, after sub-item (vi), the following sub-item shall be added, namely:-
"(vii) Trade mark labels.";
(c) after item 66 and the entries relating thereto, the following items and entries shall be added, namely:-
| "67. Light roofing sheets (obtained by immersing paper mat in bitumen). | First sale. |
| 68. PVC pipes, tubes and fittings of all varieties including flexible and rigid pipes, hoses and tubes, whether transparent or not, PVC and plastic water supply items and sanitaryware. | First sale."; |
(3) in Part-DD.),-
| (a) items 12, 14 and 24 and the entries relating thereto shall be omitted; | |
| (b) after item 27 and the entries relating thereto, the following item and entries shall be added, namely:- | First sale."; |
"28. (i) Glass mirrors.
(ii) Coloured glass mirrors.
(iii) Figured glass mirrors.
(iv) Framed mirrors (on the turnover relating to components thereof which have not already suffered tax).
(4) in Part-E, item 12 and the entries relating thereto shall be omitted.
3. Amendment of Seventh Schedule.- In the Seventh Schedule to the principal Act, after item 5 and the entries relating thereto, the following items and entries shall be added, namely:-
"6. Raw rubber.
7. Marbles.".