Tamil Nadu General Sales Tax (Third Amendment) Act, 1987*
| [Tamil Nadu Act No. 31 of 1987] | [21st July, 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 21st July, 1987 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be call the Tamil Nadu General Sales Tax (Third Amendment) Act, 1987.
(2) It shall be deemed to have come into force on the March, 1987.
2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- In the First Schedule to the Tamil Nadu General ??? Sales Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to the principal Act).-
(1) in item 3, for the entry in column (2), the following on shall be substituted, namely:-
"Motor Vehicles including-
(i) motor cars, motor taxi-cabs, motor omnibuses, ??? vans, jeeps and motor lorries, chassis of motor vehicles, ??? built on chassis of motor vehicles belonging to others (on ??? turnover relating to bodies), autorickshaws and all the varieties trailers, ??? by whatever name known;
(ii) ??? cycles, motor scooters, motorettes, mopeds; ???.
(iii) bicycles, tricycles, cycle-rickshaws, tandem cycles, combinations and perambulators fitted with motor engines and in engines used for being fitted thereto.";
(2) items 13, 76, 121 and 128 and the entries relating thereto shall be omitted;
(3) in item 21, in the entries in column (2),-
(i) after sub-item 21-A, the following sub-item shall be ???, namely:-
"21-B, Mineral Gypsum; and"
(ii) in sub-item 22, for the expression "1 to 21 and 21-A", the expression "1 to 21-B" shall be substituted;
(4) in item 30, in column (4), for the figure ‘9’, ‘the figures ‘10’ shall be substituted;
(5) in item 38, in the entries in column (2), for the words "cycle combinations and perambulators", the words "and cycle combinations" shall be substituted;
(6) after item 38 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "38-A. Perambulators including push chairs for babies and component parts, spare parts and accessories thereof. | At the point of first sale in the "10."; State. |
(7) in item 40, in column (4), for the figure ‘9’, the figures ‘10’ shall be substituted;
(8) in item 43, in column (4), for the figure ‘8’ the figures ‘10’ shall be substituted;
(9) in item 79-A, in column (4), for the figure ‘2’ the figure ‘3’ shall be substituted;
(10) for item 84, and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "84.(i) Timber .. . | At the point of first sale in the State. | 8 |
| (ii) Bamboo .. . | At the point of first sale in the State. | 5". |
| Explanation.-For the purpose of this item, in the case of timber and bamboo purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government, the sale by such contractors of such timber and bamboo in any form or size shall be deemed to be the first sale and the sale by the Forest Department in such auction of forest coupes shall not be deemed to be the first sale. |
(11) for item 90 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "90.(i) Bricks .. .. | At the point of first sale in the State | 8 |
| (ii) Cement flooring stones and all kinds of tiles other than those specified elsewhere in this Schedule. | At the point of first sale in 5."; the State | 5."; |
(12) in item 97, in column (4) for the figure ‘8’, the figures ‘10’ shall be substituted;
(13) in item 101, in column (4), for the figure ‘8’, the figures ‘10’ shall be substituted;
(14) in item 115, in column (4), for the figure ‘8’, the figures ‘10’ shall be substituted;
(15) in item 152, in column (4), for the figures ‘10’, the figures ‘14’ shall be substituted;
(16) in item 166, for the entries in columns (3) and (4), the following entries shall be substituted, namely:-
"(a) At the point of first purchase in the State in respect of 8 goods purchased or procured from outside the State.
(b) At the point of first purchase in the State in respect 8, of goods not falling under sub-item (a) above.
(17) after item 172 and the entries relating thereto, the following items and entries shall be added, namely:-
| "173. Fenugreek (Menthi), fennel (Sombu), ajwan (Omam), poppy seeds (Kasa-kjasa), dried ginger (Sukku) cloves, cassia (Lavanga Pattai), nutmegs (Jathika) and mace (Jathi pathri). | At the point of first sale in the State. | 8 |
| 174. Palm fatty acid | At the point of first sale in the State. | 5 |
| 175.(1) Vat colours (2) Napthols (3) Bases (4) Direct colours (5) Acid colours (6) Basic colours (7) Reactive dyes (8) Optical whitening agents (9) Plastic colours (10) Nylon colours (11) Alizarine colours (12) Sulphur colours | At the point of first sale in the State. | 5 |
| 176.(1) Soda ash (2) Bleaching powder (3) Sodium bi-carbonate (4) Hydrosulphife (5) Sulphate of Alumina (6) Sodium Nitrate (7) Sodium Acetate (8) Sodium Sulphate (9) Acid Slurry (10) Trisodium Phosphate (11) Sodium Tri-poly Phosphate (12) Sodium Silicate (13) Sodium Meta-silicate (14) Carboxy Methyl Cellulose (15) Sodium Sulphide (16) Acetic Acid (17) Sodium bi-sulphide (18) Oxalic Acid (19) Mium Thio Sulphate (20) Sodium Sulphite (21) Sodium Alginate (22) Benzene (23) Citric Acid (24) Diethylene Glycol (25) Sodium Nitrite (26) Hydrogen Peroxide. | At the point of first sale in the State. | 8 |
| 177. Ivory articles and articles in laid with ivory. | At the point of first sale in the State. | 10." |
3. Amendment of the Second Schedule to Tamil Nadu Act 1 of 1959.- In the Second Schedule to the principal Act, for item 7 and the entries relating thereto, the following item and entries shall be substituted, namely.-
| "7(a) Raw hides and skins .. | At the point of last purchase in the State. | 2. |
| (b) Dressed hides and skins | At the point of first sale in the State. | 2". |
4. Amendment of the Fourth Schedule to Tamil Nadu Act 1 of 1959.- In the Fourth Schedule to the principal Act, in item 21, in column (3), for the figures ‘10’ the figure ‘5’ shall be substituted.
5. Amendment of the Fifth Schedule to Tamil Nadu Act 1 of 1959.- In the Fifth Schedule to the principal Act, the existing item shall be numbered as item 1 and after item 1 as so numbered, the following items and entries shall be added, namely:-
| "2. Parts and accessories of motor vehicles and trailers excluding batteries. | 12 | 8 | 4 |
| 3. Tyres including pneumatic tyres and tubes ordinarily used for motor vehicles and trailers (whether or not such tyres and tubes are also used for Other vehicles). | 9 | 6 | 3. |
| 5. Iron and steel safes and almirahs, cash chests, cash boxes, wall coffers, safe deposit lockers, locker cabinets, strong room or vault doors and ventilators including parts and accessories of the above. | 15 | 10 | 5. |
| 5.(i) Furniture (including house-hold furniture) and office equipments of every description other than those mentioned in item 4 above. | 10 | 6 | 4. |
| (ii) Slotted angles, gussets, plates, panels used with furniture or office equipments, mentioned in sub-item (i) above, made of iron and steel or any other metal or alloy. | 10 | 6 | 4.". |