Tamil Nadu General Sales Tax (Second Amendment) Act, 2002*
| [Tamil Nadu Act No. 12 of 2002] | [26th May, 2002] |
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-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 26th May, 2002 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, 2002.
(2) It shall be deemed to have come into force on the 24th day of September, 2001.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu ??? of 1959),-in PART-C-
(a) in item 52, in the proviso, for the expression "item 53 in Part-B", the expression "item 30 in Part-C" shall be substituted:
(b) after item 74 and the entries relating thereto, the following item and entries shall be added, namely:-
| "75. Biscuits which are sold under a brand name, not registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) excluding biscuits imported from other countries. | "First sale" |
(2) in PART-D, for item 35 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "35.(i) Biscuits which are sold under a trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958); | "First sale" |
(ii) Biscuits imported from other countries."