Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1999*
| [Tamil Nadu Act No. 47 of 1999] | [14th December, 1999] |
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 Fiftieth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 14th December, 1999 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 (Seventh Amendment) Act, 1999.
(2) It shall be deemed to have come into force on the 1st day of June, 1999.
2. Amendment to First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, in Part-B,-
(1) for item 1 and the entries relating thereto, the following items and entries shall be substituted, namely:-
| "1. Agricultural power sprayer. | First sale. |
| 1-A. Aluminium scraps. | First sale." |
(2) for items 22-C and 22-D and the entries relating thereto, the folk wing items and entries shall be substituted, namely:-
| "22-C. Flour of grams, rice and ragi mixed with spices or masala powder sold with or without brand name. | First sale, |
| 22-D. Footwear without brand name. | First sale. |
| 22-E. Fried Groundnut Kernel. | First sale" |