Tamil Nadu General Sales Tax (Second Amendment) Act, 1994*
| [Tamil Nadu Act No. 33 of 1994] | [15th June, 1994] |
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-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 15th June, 1994 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, 1994.
(2) It shall be deemed to have come into force on the 1st day of April, 1994.
2. Amendment of section 3.- In Section 3 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of) (hereinafter referred to as the principal act), in sub-section (3), in clause (a), in the first proviso, for the expression "Items 23, 24 and 25 in Part-E", the expression "items 23, 24 and 25 in Part-E, items 19 and 20 in Part-F" shall be substituted.
3. Amendment of section 3-B.- In section 3-B of the principal Act, in sub-section (2), after clause (e) and the Table thereunder, the following clause shall be added, namely:-
"(f) all amounts (including the tax collected from the customer) refunded to the customer or adjusted towards any amount payable by the customer, in respect of unexecuted portion of works contract based on the corrections on account of measurements or check measurements, subject to the conditions that-
(i) the turnover was included in the return and tax paid; and
(ii) the amount (including the tax collected from the customer) is so refunded or adjusted, within a period of six months from the dye date for filling of the return in which the said amount was included and fax paid."
4. Amendment of section 7-C.- In section 7-C of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-
"Provided that the option under this sub-section for the financial years commencing on the 1st day of April, 1993 and the 1st day of April, 1994, shall be exercised on or before the 30th day of June, 1994."