Tamil Nadu General Sales Tax (Second Amendment) Act, 2000*
| [Tamil Nadu Act No. 7 of 2000] | [12th April, 2000] |
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 Fifty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th April, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 245, dated April 12, 2000.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Second Amendment) Act, 2000.
(2) It shall be deemed to have come into force on the 1st day of July, 1999.
2. Amendment or section 3-D.- In section 3-D of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in sub-section (3) in the proviso, for the expression "30th day of June, 1999" the expression "31st day of January, 2000" shall be substituted.
3. Amendment of section 3-E.- In section 3-E of the principal Act in sub-section (2) in the proviso, for the expression "30th day of June, 1999" the expression "31st day of January, 2000" shall be substituted.
4. Amendment of section 7-C.- In section 7-C of the principal Act in sub-section (2) in the second proviso, for the expression "30th day of June, 1999" the expression "31st day of January, 2000" shall be substituted.
5. Repeal and saving.- (1) The Tamil Nadu General Sales Tax (Amendment) Ordinance, 2000 (Tamil Nadu Ordinance 1 of 1959) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act.