Tamil Nadu General Sales Tax (Second Amendment) Act, 1985*
| [Tamil Nadu Act No. 19 of 1985] | [12th June, 1985] |
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-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 12th June, 1985 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 (Second Amendment) Act, 1985.
(2)(1) Clauses (a) and (c) of section 2 shall be deemed to have come into force on the 1st January, 1985;
(ii) Clause (b) of section 2 shall be deemed to have come into force on the 5th January, 1985.
2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959),-
(a) in item 1, for the entry in column (2), the following entry shall be substituted, namely:-
"Typewriters, tabulating machines, calculating machines and duplicating machines including electronic duplicating systems and parts and accessories thereof.";
(b) in item 69, for the entry in column (3), the following entry shall be substituted, namely:-
"At the point of last purchase in the State.";
(c) for item 136 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "136. All varieties of P.V.C. pipes, tube and fittings including flexible and rigid pipes, hoses and tubes, whether transparent, semi-transparent or non-transparent. | At the point of first sale in the State. | 10." |