Tamil Nadu General Sales Tax (Second Amendment) Act, 2006*
| [Tamil Nadu Act No. 25 of 2006] | [11th September, 2006] |
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-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th September, 2006 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, 2006.
(2) It shall be deemed to have come into force on the 22nd day of July, 2006.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act), in Part-B-
(1) in item 1, sub-item (iii) and the entries relating thereto shall be omitted;
(2) in item 18, for sub-item (ii) and the entries relating thereto, the following sub-item and entries shall be substituted, namely:-
"(ii) Licensed software, including IT software but excluding licensed software with complete Tamil version."
3. Amendment of Second Schedule.- In the Second Schedule to the principal Act, in item 3, in sub-item (a), after the word "excluding", the expression "hank yam and" shall be inserted.
4. Amendment of Third Schedule.- In the Third Schedule to the principal Act, in Part-B, after item 54 and the entries relating thereto, the following items and entries shall be added, namely:-
"55 Licensed software with complete Tamil version
56 Hank Yarn
57 Gum Benzoin (Sambirani)."