Tamil nadu act 015 of 2000 : Tamil Nadu General Sales Tax (Sixth Amendment) Act, 2000

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Sixth Amendment) Act, 2000.

(2)(a) The provisions of this Act, except sub-clause (a) of clause (2) of section 2 shall be deemed to have come into force on the 1st day of April, 2000.

(b) Sub-clause (a) of clause (2) of section 2 shall be deemed to have come into force on the 11th day of April, 2000.

Section 2. Amendment of First Schedule

2. Amendment of First Schedule.- 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),-

(1) in PART-A-
(a) items 1-AA and 2-B and the entries relating thereto shall be omitted;
(b) the following item and entries shall be added at the end, namely:-
"4. Parched gram or fried gram	First sale.";
(2) in PART-B,-
(a) for item 41 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"11. Cardamom, (a) At the point of first purchase within the State. (b) At the point of first sale not falling under clause (a) above.";
(b) items 46-A, 47-A and 71 and the entries relating thereto shall be omitted;
(c) after item 86 and the entries relating thereto, the following items and entries shall be added, namely:-
"87. Head cleaners in any form, and parts and accessories (including ribbons) of electronic goods falling under items 18 and 75 of Part-B, items 18, 49, 54, 55, 56, 57, 58, 59, 60 and 61 of Part-C and items 18 and 19 of Part-DD of this Schedule.	First Sale.
88. Small transformers used in electronic equipments, including:-	First Sale.";
(i) Transformers (Power and Control) (Step down from 230 V to less than 100 V of power rating not exceeding 250 VA), (ii) Buck boost transformers (230 V/less than 100 V), (iii) Inverted transformers, (iv) Isolation transformers, (v) Rectifier transformers, (vi) ferro resonant transformers, (vii) Line driver transformer (less than 50 VA), (viii) Fly back transformers/line output transformers/Extra high tension transformers, (ix) Main filter transformers (x) Line driver transformers (xi) Toroidal core transformers (xii) Switch mode power supply transformers sub-items (viii) to (xii) above are ferrite transformers	First Sale.";
Explanation.-All the above transformers shall be deemed to fall under this item only if each of them has not even one of the windings rated above 500 V AC;
(3) in PART-C,-
(a) item 1 and the entries relating thereto shall be omitted;
(b) for items 62 and 63 and the entries relating thereto, the following items and entries shall be substituted, namely:-
First Sale.	"62. Bleach liquid
First sale	63. Ceramic bricks
First Sale.	64. Electrical goods of all kinds (other than those specified elsewhere in this Schedule) used in the generation, transmission, distribution or in connection with the consumption of electricity including all kinds of wires and cables, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, wooden plugs (gattis), lightning arrestors, electrical earthenware, and, porcelainware, parts and accessories of all such goods.
First sale.	65. Pages.
First sale.	66. Rolling bearings, that is to say, ball or roller bearings, of all kinds.
	(4) in PART-D, item 47, and, the entries relating thereto shall be omitted;
	(5) in, PART-DD-
	(a) for item 2 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"First sale";	"2. (i) Aerated waters including soft drinks whether tinned, canned, bottled, packed or otherwise, whether or not flavoured or sweetened, the maximum retail price of which is below rupees twenty nine per litre.
	Explanation.-The above goods when sold in quantities less than one litre, the maximum retail price shall be arrived at proportionately for a litre and when it is below rupees twenty nine, it shall fall under this item.
	(ii) Soft drinks containing vegetable or fruit juices or fruit pulp.
	Sub-items (i) and (ii) sold under brand name whether such brand is registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not.
	(b) after item 19 and the entries relating thereto, the following items and entries shall be added, namely:-
First Sale.	"20. Ceramic sanitary wares and sanitary fittings of every description including sinks, wash basins, wash basin pedestals, baths, showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof.
First sale	21. Electrical appliances (domestic and commercial) namely:-
	(i) Coffee roasting appliances, (ii) cooking ranges, (iii) Cream whippers, curd makers and egg beaters, (iv) Floor polishers, (v) Frying pans, sauce pans, kettles and toasters, (vi) Geysers, water heaters, boilers and immersion heaters, (vii) Grinders (other than wet grain grinders specified elsewhere in the Schedule) mixers and blenders, (viii) Hair driers, hair curlers, permanent waving apparatus and curling tong beaters, (ix) Hotplates, grillers, boiling plates, plate warmers, food warming trays, food warming trolleys and hot food cabinets. (x) Ice-cream churners, (xi) Irons, (xii) Juice extractors, (xiii) Massage apparatus, (xiv) ovens and microwave ovens, (xv) room heaters, (xvi) Shavers, sharpeners, (xvti) Steamers, coffee-makers (including percolators), cookers, egg boilers, (xviii) Vacuum cleaners, (xix) Vending machines, (xx) Washing machines, drying machines (whether or not sold as a composite unit), (xxi) parts and accessories of all goods mentioned in sub-items (i) to (xx) above.
Explanation I.-All the above goods notwithstanding that they contain electronic circuits, switchings or control device systems shall be deemed to be electrical appliances (domestic and commercial).
Explanation II.-"Domestic and commercial electrical appliances" means electrical appliances, normally used in the household and used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, aircrafts, ships, pantries, canteens, tailoring establishments, laundry shops, hair dressing saloons and in similar establishments.
22. Electrical instruments, apparatus, appliances of all kinds (other than those specified elsewhere, in this Schedule) including exhaust fans, air circulators, vacuum and gas filled bulbs, sodium and mercury vapour discharge lamps, chandeliers and their shades, protectors, stands, fixtures, fittings brackets, torches, emergency lamps, and emergency lighting systems notwithstanding their containing any electronic control circuiting rectifiers, sound or visual signalling apparatus such as bells, sirens; indicator panels, burglar or fire alarms, parts and accessories of all such goods.	First Sale.
23. Glass and Glassware of all sorts (other than those specified elsewhere in the Schedule) including-	First Sale.
(i) Flat glass, including sheet glass, wired glass and rolled glass whether in the form of plate glass, figured glass or in any other form, coloured glass, coolex glass, toughened glass, laminated safety glass, tinted glass;
(ii) Laboratory glasswares, hygienic or pharmaceutical glasswres (whether or not graduated or calibrated and glass micro slides);
(iii) Glass sheet, glass globes and chimneys for lamps and lanterns;
(iv) Glass jars and glass bottles;
(v) Tablewares made of glass.
24. Glass bottles, whether old or used.	Last purchase
25. Marbles, that is to say- (i) Marble boulders or lumps, (ii) Marble slabs, (iii) Marble chips, (iv) Marble dusts, (v) Marble floor tiles and wall tiles, (vi) Other articles made of marble.	First Sale.
26.(i) Mosaic tiles and chips, (ii) Ceramic tiles, glazed floor, roofing and wall tiles.	First sale.
First sale"	27. Polish including metal polishes in any form (but not boot polished)
	(6) in PART-E, items 3, 5, 6, 7, 11, 11-A and sub-item (v) of item 18 and the entries relating thereto shall be omitted;
	(7) in PART-G-
	(a) items 11 and 12 and the entries renting thereto, shall be omitted;
	(b) after item 19 and the entries relating thereto, the following item and entries shall be added, namely:-
First sale.	"20. Aerated waters including soft drinks whether tinned, canned, bottled, packed, or otherwise, whether or not flavoured or sweetened, the maximum retail price of which is rupees twenty-nine and above per litre and which are sold under brand name, whether such brand is registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not
	Explanation.-The above goods when, sold in quantities less than one litre, the maximum retail price shall be arrived at proportionately for a litre and when it is rupees twenty-nine and above they shall fall under this item.

Section 3. Amendment of Third Schedule

3. Amendment of Third Schedule.- In the Third Schedule, to the principal Act, in PART-B.-

(i) for item 6 and the entries relating thereto, the following items and entries shall be substituted, namely:-

"6. Fresh milk, pasteurised milk and directly reconstituted milk.";

(ii) for item 32 and the entries relating thereto, the following item and entries shall be substituted, namely:-

"32. Electrical hearing-aids and hearing aid cords.";

(3) after item 104 and the entries relating thereto, the following items and entries shall be added, namely:-

"105. Vinca rosea (Nithya Kalyani) leaves and roots.

106. Adisarakku items, that is to say,-

(i) Adi Thanda

(ii) Angle Brackets

(iii) Arukamanai

(iv) Bed Bolt

(v) Clamps used in pump sets

(vi) Door Chains

(vii) Door Jakki

(viii) Door Kundu

(ix) Door Pattas

(x) Dosai Chatti

(xi) Ghameilas or Santhu Chatti

(xii) Keels

(xiii) Keels used in pump sets

(xiv) Kokki Bolt

(xv) Kolu Pattai used in tractor

(xvi) Kolu Pattai

(xvii) Kolu Aani, Kasu Aani used in ploughs

(xviii) Kumizh sets

(xix) Kondis

(xx) L. Brackets

(xxi) Mookanam Kayiru Chains

(xxii) Nembu

(xxiti) Spoons made of steels

(xxiv) T. Thappal

(xxv) Vandi Pattai

(xxvi) Vandi Acchu

(xxvii) Vasakkal Brackets.

107. Braided Cords

108. Sugarcandy and Burasugar

109. Masala powder in all its forms whether or not with oil or other additives, sold without a brand name.

110. Vegetable vathal like sunda vathal, brinjal vathal, kothavarangai vathal, manathakkali vathal, thamarai vathal and vathal of all kinds sold without the brand name.

111. Tamil daily sheet calendars.

112. Paper bags and paper envelopes whether printed or not.

113. Frozen Semen Straws.".