Tamil Nadu General Sales Tax (Third Amendment) Act, 1997*
| [Tamil Nadu Act No. 13 of 1997] | [20th February, 1997] |
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-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 20th February, 1997 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, 1997.
(2) It shall be deemed to have come into force on the 17th day of July, 1996.
2. Amendment of section 3.- In section 3 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the principal Act),-
(1) in sub-section (3), for the expression "other than those falling under item 22 in Part-D mentioned in the First Schedule" the experssion "other than ethyl alcohol, absolute alcohol, methyl, alcohol, rectified spirit, neutral spirit and denatured spirit" shall be substituted:
(2) in sub-section (5), for the expression "in respect of sale of any of the goods mentioned in item 34 in Part-C, item 24, 32, 36 and 40 in Part-D and item 10 in Part-E of the First Schedule", the expression "in respect of sale of any of the goods mentioned in the Eighth Schedule" shall be substituted.
3. Addition of new Schedule.- After the Seventh Schedule to the principal Act, the following Schedule shall be added, namely:-
THE EIGHTH SCHEDULE
(See section 3(5))
| Serial number. | Description of the goods. |
| 1. | Furnaces and boilers of all types including fluidised bed boilers and ignifluld boilers and boilers using agricultural waste as fuel but not including boilers using Municipal waste only as fuel, parts and accessories thereof. |
| 2. | (A) Generates, Generating sets, transformer and non-electronic voltage stablisers. |
| (B) All Electrical transformers (other than the small transformers mentioned under item 51 in Part-D) including- | |
| (i) Transmission power transformers (33 KV to 232KV) (ii) Distribution transformer (33 KV to 33KV) (iii) Traction power transformers (110KV) (iv) Booster transformers (25 KV or thereabouts), (v) Furnance transformer (vi) Resinpotted transformers (11 KV or thereabouts) (vii) Welding transformers (viii) Step up transformers 230 V/up, 5 to 50 KV and 415/5 to 50 KV (ix) Auto transformer (variac) (x) Instrument transformers like current transformers and potential transformers. | |
| (C) Parts and accessories of sub-items (A) and (B) above. | |
| 3. | Machineries of all kinds (other than those specifically mentioned in this schedule) worked by (i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal or (viii) any other form of fuel or power (excluding human or animal labour) (ix) parts and accessories of machineries and tools used with the mechineries mentioned in sub-item (i) to (viii) above. |
4. Penalty- Oil engines, pails and accessories thereof.
5.- Power driven pumps for liquids and elevators whether or not titled with a measuring device, excluding pump sets of 3 h.p. or 5 h.p. including (a) Motor pumps (b) Centrifugal pumps (horizontal or vartical pumps) (c) Deep tube well turbine pumps (d) Submersible pumps (e) Axial flow and mixed flow vertical pumps (f) Jet and mono-block pumpsets (g) parts and accessories which are actually adapted for use with pumps in sub-items (a) to (f) above and (h) Valves.
6.- Power factor and shunt capacitors of all kinds and part; and accessories thereof".