Tamil Nadu General Sales Tax (Second Amendment) Act, 2003*
| [Tamil Nadu Act No. 40 of 2003] | [14th November, 2003] |
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-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 14th November, 2003 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, 2003.
(2) It shall be deemed to have come into force on the 3rd day of June, 2003.
2. Amendment of Seventh Schedule.- In the Seventh Schedule to the Tamil Nadu General Sales Tax Act, 1959, (Tamil Nadu Act 1 of 1959) after item 7, the following items shall be added, namely:-
"8. All kinds of alcoholic liquors for human consumption other than toddy and arrack.
9. Foreign liquors, including wine, spirit and beer imported into India from foreign countries and dealt with under Indian Tariff Act, 1934 (Central Act XXXII of 934) or under any other law for the time being in force relating to the duties of customs on goods imported into India.
10. White kerosene (superior kerosene oil)."