Tamil Nadu General Sales Tax (Second Amendment) Act, 2001*
| [Tamil Nadu Act No. 24 of 2001] | [25th September, 2001] |
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-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th September, 2001 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, 2001.
(2) It shall be deemed to have come into force on the 28th day of August, 2001.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), (hereinafter referred to as the principal Act),
(1) in PART-B
(a) for item 18 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"18 Computers, personal, mini, mainframes and laptops of analog and digital varieties including Automatic Teller Machines, their hardware and peripherals like modern and speakers, key board, monitor, mouse, CPU, floppies of all sizes, cartridge tape drives, CD ROM drives, DAT drives, hard disc like printers of dot matrix, ink jet and laser, line, line-matrix, scanners, multi media kits, plotters, computer consumables including DAT tapes, printer ribbons, printer cartridges and cartridge tapes and computer cleaning kits.";
(b) for item 82-A and the entries relating thereto, the following item and ??? shall be substituted, namely:-
| "82-A. Waste paper and waste of paper board. | Last purchase."; |
(c) item 85 and the entries relating thereto shall be omitted;
(d) after item 95 and the entries relating thereto, the following item and entries shall be added, namely:-
| "96. Agarbathi and camphor. | First sale"; |
(2) in PART-C, item 1-B and the entries relating thereto shall be omitted;
(3) in PART-D, item 9 and the entries relating thereto shall be omitted;
(4) in PART-J, in item 2, the expression "or tobacco" shall be omitted;
3. Amendment of Third Schedule.- In the Third Schedule to the principal Act, in Part-B,-
(1) for items 35 and 35-A and the entries relating thereto, the following item and entries shall be substituted, namely:-
"35. Life saving drugs, namely:-
Cyclosporin, Bleomycin, Cytosine, Arabinoside, Asathioprine, Nitroglycerine, Pentoxifylline, Inj. Streptomycin, Rifampicin Cap and Tab., Tab. INH. Tab. Ethambutal, Tab. Pyrazmamide, Tab. Diamine-Diphonyl, Sulphone (DAPSONE), Tab. Azathioprine, Inj. Adriamycin, Inj. Cisplatin, Inj. 5 Flurouracil, Inj. Mitomycin-C, Inj. Vincristine, Inj. Cyclophosphamide, Tab. Cyclophosphamide, Inj. Etoposide, Vinblastine, Sulphate Inj., Tab, Basulphan, Inj. Methotrexate, Tab. Methotrexate, Danazol Cap. Tamoxifon Citrate Tab.
Explanation.- For the purpose of this item, the anti-T.B. drugs mentioned shall include the combination pack of such drugs.";
(2) In item 72, for sub-item (iii) and the entries relating thereto, the following sub-item and entries shall be substituted, namely:-
"(iii) Parts and accessories including wicks and chimneys of sub-items (i) and (ii) above."