Tamil nadu act 018 of 1995 : Tamil Nadu General Sales Tax (Second Amendment) Act, 1995

Preamble

Tamil Nadu General Sales Tax (Second Amendment) Act, 1995*

[Tamil Nadu Act No. 18 of 1995][6th July, 1995]

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-sixth Year of the Republic of India as follows:-

* Received the assent of the Governor on the 6th July, 1995 and published in the Tamil Nadu Government Gazette, Extraordinary.

Section 1. Short title

1. Short title.- This Act may be called the Tamil Nadu General Sales Tax (Second Amendment) Act, 1995.

Section 2. Amendment of section 22

2. Amendment of section 22.- In section 22 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? 1959), in sub-section (1), for the Explanation, the following Explanation shall be substituted, namely:-

"Explanation.-For the purposes of this sub-section, any State Government or the Central Government, or any dealer exempt under sub-section (2-AA) of section 20, shall be deemed to bu a registered dealer.".