Tamil nadu act 036 of 1985 : Tamil Nadu General Sales Tax (Third Amendment) Act, 1985

Preamble

Tamil Nadu General Sales Tax (Third Amendment) Act, 1985*

[Tamil Nadu Act No. 36 of 1985][29th July, 1985]

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-sixth Year of the Republic of India as follows:-

* Received the assent of the Governor on the 29th July, 1985 and published in the Tamil Nadu Government Gazette, Extraordinary.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Third Amendment) Act, 1985.

(2) It shall be deemed to have come into force on the 26th March, 1985.

Section 2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959

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),-

(a) in item 41-C, in column (4), for the figures "12", the figures "10" shall be substituted;

(b) in item 70(c), in column (4), for the figure "6", the figures "25" shall be substituted;

(c) after item 164, and the entries relating thereto, the following item and entries shall respectively be added, namely:-

"165. Agricultural products, namely chillies, tamarind, turmeric, coriander and pepper. At the point of first sale in the State. 8."