Tamil nadu act 034 of 1991 : Tamil Nadu General Sales Tax (Third Amendment) Act, 1991

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, 1991.

(2) It shall be deemed to have come into force on the 5th day of September, 1991.

Section 2. Amendment of section 2

2. Amendment of section 2.- In section 2 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act), in clause (r), after the expression "other than tea" the expression "and rubber (natural rubber latex and all varieties and grades of raw rubber)" shall be inserted.

Section 3. Amendment of section 3

3. Amendment of section 3.- In section 3 of the principal Act, in sub-section (3),-

(1) in the opening portion, for the expression beginning with the words "for sale by him" and ending with the words "to such sale", the expression "for sale by him of any goods mentioned in the First Schedule, other than those falling under items 70(c) and 107 of the said Schedule, shall be at the rate of only three per cent on the turnover relating to such sale" shall be substituted;

(2) in the second proviso, for the words "four per cent", the words "three per cent" shall be substituted.

Section 4. Amendment of section 12

4. Amendment of section 12.- In section 12 of the principal Act-

(1) in sub-section (1), for the proviso, the following proviso shall be substituted, namely:-

"Provided that subject to the provisions contained in sub-section (1-A), a dealer whose total turnover is less than rupees five lakhs per annum and who fulfils the following conditions, namely:-

(a) that he has not obtained or received any of the declaration Forms prescribed under the Central Sales Tax Act, 1956 (Central Act 74 of 1956);

(b) that he has not obtained or received Forms XVII, XX and XX-B prescribed under this Act;

(c) that he has not contravened any other conditions prescribed, may make a self assessment and the return filed by him shall be accepted without calling for the accounts.";

(2) in sub-section (1-A), for the words "deemed assessment", the words "self assessment" shall be substituted;

(3) in sub-section (1-B), for the words "deemed assessment", the words "self assessment" shall be substituted.

Section 5. Amendment of section 16

5. Amendment of section 16.- In section 16 of the principal Act, in sub-section (2), for the words "deemed assessment", the words "self assessment" shall be substituted.

Section 6. Amendment of section 29

6. Amendment of section 29.- In section 20 of the principal Act, in sub-section (2), for the expression "shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods", the expression "shall get himself registered under this Act, irrespective of the quantum of his turnover in such goods, and irrespective of the point of levy of tax" shall be substituted.

Section 7. Amendment of section 23

7. Amendment of section 23.- In section 23 of the principal Act, for the words "tour per cent" the words "three per cent" shall be substituted.

Section 8. Amendment of section 45

8. Amendment of section 45.- in section 45 of the principal Act, in sub-section (2), in clause (e), the expression "or under the first proviso to sub-section (4)" shall be omitted.

Section 9. Amendment of First Schedule

9. Amendment of First Schedule.- In the First Schedule to the principal Act,-

(1) in item 21, in column (4), for the figures "3½", the figure "3" shall be substituted;

(2) in item 37(a), in column (4), for the figures "8", the figures "10" shall be substituted;

(3) in item 37(b), in column (4), for the figure "6", the figure "4" shall be substituted;

(4) in item 66, in column (4), for the figures "3½", the figure "3" shall be substituted;

(5) in item 95, in column (4), for the figure "8", the figure "6" shall be substituted;

(6) in item 153, in column (4), for the figures "14", the figures "16" shall be substituted;

(7) in item 154, in column (4), for the figures "14", the figures "16" shall be substituted;

(8) in item 194, in column (4), for the figure "4", the figure "2" shall be substituted.

Section 10. Amendment of Second Schedule

10. Amendment of Second Schedule.- 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:-