Tamil Nadu General Sales Tax (Third Amendment) Act, 1994*
| [Tamil Nadu Act No. 55 of 1994] | [28th November, 1994] |
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 Forty-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 28th November, 1994 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Third Amendment) Act, 1994.
(2) This Act, except section 5, shall be deemed to have come into force on the 1st day of April, 1994.
2. Amendment of first Schedule.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in the First Schedule,-
(1) in PART-B-
(a) in item 7, in the entries in column (2), for the expression "(other than palm candy)", the expression "(other than palm jaggery and palm candy)" shall be substituted;
(b) for item 23 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "23 | Stitched articles made of cloth (other than articles of ready to wear apparel, hosiery goods and stitched hand loom and mill-made handkerchief). | At the point of first sale in the State. | 3"; |
(c) items 60 and 68 and the entries relating thereto shall be omitted;
(d) for item 69 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "69(i) Coir products other than those mentioned in item 59 of the Third Schedule. | At the point of first sale in the State. | 3 |
| (ii) Deccan hemp products other than decean hemp fibre. | At the point of first sale in the State. | 3"; |
(e) items 73, 74, 88, 89, 90, 91 and 92 and the entries relating thereto shall be omitted;
(2) in PART-C,-
(a) in item 2, after sub-item (i) and the entries relating thereto, the following sub-item and entries shall be inserted, namely:-
"(ii) Instant coffee in granule or powder form.";
(b) for item 7 and the entries relating thereto, the following item and entries shall be substituted, namely:"
| "7 Goods falling under item 1 of Part-E but not branded. | At the point of first sale in the State. | 5". |
(3) ??? the following item and entries shall be inserted, namely:-
| "2(i) Seented ???, wasted or scented ??? (ii) Pan Masala by whatever name called containing betalnuts, that is to say, nut of areca catachu broken and perfumed, and lime or menthol or sandal oils or cardamom or tobacco or any one or more of these, ingredients. | At the point of first sale in the State. | 3"; |
(4) in PART-E,-
(a) before item 2 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "1(i) Biscuits, (ii) Toffees, (iii) Chocolates, (iv) Confectionary, (v) Butter, (vi) Ghee, (vii) Cheese, (viii) Milk foods including milk powder but excluding baby food, recombined milk (except direct reconstitution without additive other than water) and including flavoured milk and condensed milk, (ix) Foods including preparations of vegetables, fruits, milk, cereals, flour (other than bread), starch, birds-eggs, meat offals, animal blood, fish crustaceans and molluses, Sub-items (i) to (ix) sold under brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. | At the point of first sale in the State. | 12"; |
(b) after item 2 and the entries relating thereto, the following items and entries shall be inserted, namely:-
| "3 Machine-made soaps, that is to say- | ||
| (i) Toilet soaps of all kinds including medicated soaps, liquid soaps and moisturized soaps but excluding hand-made soaps and shampoos. (ii) Washing soaps of all kinds including floor washing soaps, soap flakes, soap powders, soap liquids and detergents in all forms, excluding hand-made items of these goods. | At the point of first sale in the State. | 12"; |
(c) after item 6 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "7 Tooth pastes, tooth powders and mouth washes and other dentifrices whether or not medicated or as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) as manufactured under a licence issued under that Act, tooth brushes, tongue cleaners. | At the point of first sale in the State. | 12" |
(5) in PART-F, before item 2 and the entries relating thereto, the following item and entries shall be inserted, namely:-
| "1(i) Scents and perfumes in any form excluding doop and agarbathis but including aragaja, javvadu and punugu. (ii) Hair oils, hair creams, hair dyes, hair darlcners, hair tonics, brilliantines, pomades and vaselines and all hair applicants other than shampoos mentioned in item 4 of the Sixth Schedule. (iii) Lipsticks, lipsalve, nail polishes, nail varnishes, nail brushes, beauty boxes, face powders, toilet powders, baby powders, talcum powders, powder compacts, powder pads and puffs, toilet sets made of all materials (with or without contents) toilet sponges, scent spray, depilatories, blemish removers, eye liners all sorts, eye shadow, eyebrow pencils, eyelash brushes, eaudecologne, solid colognes, lavender water, snows, face creams, all purpose creams, cold creams, cleaning creams, make-up creams, beauty creams, beauty milk, cleaning milk, hair foods, skin tonics, complexion rouge, nail cutters, sanitary towels and napkins, astringent lotions, pre-shave and aftershave lotions and creams, moisturisers of all sorts and personal (body) deoderants. Explanation.-Any of the items listed above even if medicated or as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) or manufactured on the licence issued under the said Act will fall under this item. | At the point of first sale in the State. | 16" |
3. Amendment of Third Schedule.- In the Third Schedule to the principal Act, in PART-B, after item 54 and the entries relating thereto, the following items and entries shall be added, namely:-
"55. Palm jaggery.
56. Stitched handloom and mill made handkerchiefs.
57.(i) Poultry feed;
(ii) Rabbit feed;
(iii) Monkey feed;
(iv) Pig feed.
58. Korai grass and korai mats.
59. Coir, coir dust, coir fibre and coir husk (excluding coir products).
60. Deccan hemp fibre (excluding deccan hemp products).
61. Indegenous products of sericulture.
62. Desiccated coconut.
63. Broom stick.
64.(i) Writing pencils:
(ii) Colour pencils;
(iii) Erasers;
(iv) Sharpeners.
65.(i) Pens, ball point pens, refils;
(ii) Ebonite pens, Ebonite Ball pens;
(iii) Writing ink including ink tablets.
66. Stainless steel nibs.
67.(i) Black Boards;
(ii) Dusters;
(iii) Geometric boxes;
(iv) Dissection boxes;
(v) Other instruments for drawing or dissection.
68. Charcoal.
69. Packed pickles waighing below fifty grams.
70. All varieties of appalams and vadams.".
4. Amendment of Sixth Schedule.- In the Sixth Schedule to the principal Act, items 8, 9, 14, 15, 16 and 17 and the entries relating thereto shall be omitted.
5. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, all taxes levied or collected or purporting to have been levied or collected at the first point of sale in the State in respect of goods mentioned in items 8, 9, 14, 15, 16 and 17 of the Sixth Schedule to the principal Act, for the period commencing on the 1st day of April, 1994 and ending with the 27th day of September, 1994, shall, for all purposes be deemed to be, and to have always been validly levied or collected under the First Schedule to the principal Act in respect of those goods, as if clauses (2)(a), (3), (4) and (5) of section 2 of this Act had been in force at all material times when such tax was levied or collected and accordingly-
(a) all acts, proceedings or things done or taken by any authority, officer or person in connection with the levy or collection of such tax shall, for all purposes, be deemed to be and to have always been validly done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any Court, Tribunal or other authority for the refund of any tax so paid;
(c) no Court, Tribunal or other authority shall enforce any decree or order directing the refund of any tax so paid.