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Tamil nadu act 004 of 1991 : Tamil Nadu General Sales Tax (Second Amendment) Act, 1991

Preamble

Tamil Nadu General Sales Tax (Second Amendment) Act, 1991*

[Tamil Nadu Act No. 4 of 1991][8th February, 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-first Year of the Republic of India as follows:-

* Received the assent of the Governor on the 8th February, 1991 and published in the Tamil Nadu Government Gazette, Extraordinary.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Second Amendment) Act, 1991.

(2) It shall be deemed to have come into force on the 12th day of December, 1990.

Section 2. Amendment of First Schedule

2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act, 1 of 1959), in item 159, in the entries in column (2), Explanation-II, after clause (d), the following clause shall be inserted, namely:-

"(e) the Indo-Burma Petroleum Company Limited;".