Tamil Nadu General Sales Tax (Sixth Amendment) Act, 1987*
| [Tamil Nadu Act No. 52 of 1987] | [11th December, 1987] |
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 Thirty-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th December, 1987 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 (Sixth Amendment) Act, 1987.
(2)(a) Clause (a) of section 2 shall be deemed to have come into force on the 1st September, 1987.
(b) Clauses (b), (c), (d), (f) and (g) of section 2 shall be deemed to have come into force on the 1st October, 1987.
(c) Clause (e) of section 2 shall be deemed to have come into force on the 17th June, 1987.
(d) Section 3 shall be deemed to have come into force on the 1st September, 1987.
2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- 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),-
(a) in item 3, in column (2),-
(i) in sub-item (ii), the word "and" at the end shall be omitted;
(ii) in sub-item (iii), the word "and" shall be added at the end;
(iii) after sub-item (iii), the following sub-item shall be added, namely:-
"(iv) Tyres including pneumatic tyres and tubes ordinarily used for motor vehicles and trailers mentioned in sub-items (i) to (iii) above (whether or not such tyres and tubes are also used for other vehicles)."
(b) item 21, in column (2), sub-item 5 and the entry ??? thereto shall be omitted;
(c) for item 59 and the entries relating thereto, the following ??? shall be substituted, namely:-
| "??? and pods, Avaram bark, ??? bark, Arjuna bark, Ghatbor nuts; Mangroves or Goran, Karada bark, Sal bark, Dhawa leaves, Cashew testa, Tamarind seed testa; Sain bark Wattle extract or Mimosa, extract, Quebracho extract, Myrobalan extract, Cutch extract, Cashew extract, Chestnut extract, Wasub, Tanulux, Lycowat, Mortan-62 and Cashtan extracts. | At the point of last purchase in the State. | 3." |
(d) in item 103, in the entries in column (2), for the expression which are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);", the expression "which are the products of any (manufacturers or suppliers who have registered their products under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) whether they are sold under the registered brand name or not" shall be substituted;
(e) in item 164 for the entry in column (2), the following entry shall be substituted, namely:-
"Compound cattle feed and poultry feed including feed supplements and feed concentrates.";
(f) for item 166 and the entries relating thereto, the following ??? and entries shall be substituted, namely:-
| "166. Jaggery and gar (other than palm jaggery and palm candy) including jaggery powder and nattusakkarai. | (a) At the point of first sale in the State in respect of goods purchased or procured from outside the State. | 8. |
| (b) At the point of first purchase in the State in respect of goods not falling under sub-item (a) above. | 8.". |
(g) item 166-A and the entries relating thereto shall be omitted.
3. Amendment of the Fifth Schedule to Tamil Nadu Act 1 of 1959.- In the Fifth Schedule to the principal Act, item 3 and the entries relating thereto shall be omitted.