Tamil Nadu General Sales Tax (Third Amendment) Act, 1982*
| [Tamil Nadu Act No. 23 of 1982]* | [28th April, 1982] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959.
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-third Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary dated the 3rd April, 1982, Part IV-Section 1, pages 344-345.
* Received the assent of the Governor on the 27th April, 1982, first published in the Tamil Nadu Government Gazette Extraordinary on the 28th April, 1982 (Chithirai 16, Thunthubi, Thiruvalluvar Aandu 2013)
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Third Amendment) Act, 1982.
(2)(i) Sections 2, 3, clauses (b), (c), (d), (e), (f), (i), (j) of section 4 and section 5 shall be deemed to have Carne into force on the 1st March, 1982;
(ii) Clauses (a) and (l) of section 4 shall beseemed to have come into force on the 30th December, 1981;
(iii) Clause (g) of section 4 shall be deemed to have come into force on the 11th November, 1981;
(iv) Clause (h) of section 4 shall be deemed to by come into force on the 27th January, 1982;
(v) Clause (k) of section 4 shall be deemed to have come into force on the 30th September, 1981.
2. Amendment of section 3, Tamil Nadu Act 1 of 1959.- In section 3 of the Tamil Nadu. General Sales Tax Act, 1959) Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in sub-section (1), for the words "four per cent", the words "five per cent" shall be substituted.
3. Amendment of section 5, Tamil Nadu Act 1 of 1959.- In section 5 of the principal Act, in clause (b), for the words "four per cent", the words "five per cent" shall be substituted.
4. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- In the First Schedule to the principal Act,-
(a) in item 8, for the entry in column (2), the following entry shall be substituted, namely:-
"Binoculars, telescopes, opera glasses and microscopes including binocular microscopes.";
(b) in item 18-A, in the entries in column (2), the following shall be added at the end, namely:-
"other than those falling under item 18-B.";
(c) after item 18-A and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "18-B. Blended cotton yarn sold for use in power looms in the form of cones. | At the point of first sale in the State. | 4"; |
(d) in item 34, in column (4), for the figures "10", the figures "12" shall be substituted;
(e) in items 41 and 41-A, in column (4), for the figure "9", the figures "10" shall be substituted;
(f) in items 70(a) and 70(b) in column (4), for the figures "25", the figures "50" shall be substituted;
(g) for item 74 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "74(a) Natural rubber latex. | At the point of last purchase in the state. | 5 |
| (b) All varieties and grades of raw rubber (if they had not suffered tax under this Act). | Do. | 5"; |
(h) in item 76, for the entry in column (3), the following entry shall be substituted, namely:-
"At the point of first sale in the State.";
(i) in item 81, in column (4), for the figure "6", the figure "S." shall be substituted:
(j) ??? (4), for the figure "8", the ???.
(k) in item 104, for the entry in column (2), the following entry shall be substituted, namely:-
"Water meters, gas meters and industrial thermometers and parts and accessories of such meters.
(l) in item 109, for the entry in column (2), the following entry shall be substituted, namely:-
"Articles made of stainless steel or her than parts and accessories made of stainless steel falling under item 81 and the stainless steel nibs falling under item 109-A.";
(m) during the period commencing on the 1st March, 1982 and ending with the 10th March, 1982, after item 161 and the entries relating there to the following item and ??? shall be deemed to have been added namely:-
| "162 Handloom ??? fabrics. | At the point first sale in the State. | 5"; |
(n) with effect on and from the 11th March, 1982 item 162 and the entries relating thereto shall be deemed to have been omitted.
5. Amendment of the Second Schedule to Tamil Nadu Act 1 of 1959.- In the Second Schedule to the principal Act, for item 3 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| 3(a) Cotton yarn, other than those falling under sub-item (b), but excluding cotton yarn waste. | At the point of first sale in the State. | |
| (b) Cotton yarn sold for use in power looms in the form of cones. | At the Point of first sale in the State. | 4". |
6. Amendment of the Third Schedule to Tamil Nadu Act 1 of 1959.- In the Third Schedule to the principal Act,-
(a) during the period commencing on the 1st March, 1982 and ending with the 10th March, 1982, for item 7 and the entry relating thereto, the following item and entry shall be deemed to have been substituted, namely:-
"7. Handloom cloth excluding handloom silk fabrics.";
(b) with effect on and from the 11th March, 1982, for item 7 and the entry relating thereto, the following item and entry shall be deemed to have been substituted, namely:-
"7. Handloom cloth.".