Tamil Nadu General Sales Tax (Second Amendment) Act, 1987*
| [Tamil Nadu Act No. 20 of 1987] | [4th June, 1987] |
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 Thirty-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 4th June, 1987 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, 1987.
(2) It shall come into force at once.
2. Amendment of section 3, Tamil Nadu Act 1 of 1959.- In section 3 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), in sub-section (3), for the first proviso, the following proviso shall be substituted, namely:-
"Provided that the provisions of this sub-section shall not apply to-
(i) any sale of naptha; and
(ii) any sale unless the dealer selling the goods furnishes to the assessing authority in the prescribed manner within the prescribed period a declaration duty filled in and signed by the dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:".