Tamil Nadu General Sales Tax (Third Amendment) Act, 1999*
| [Tamil Nadu Act No. 27 of 1999] | [17th June, 1999] |
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 Fiftieth year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th June, 1999 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, 1999.
(2) Sections 2 and 3 shall be deemed to have come into force on the 1st day of April, 1997.
2. Insertion of new section 3-F.- After section 3-E of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? of 1959) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:
"3-F. Levy of tax on sugarcane.-(1) Notwithstanding anything contained in sub-sections (1) and (2) of section 3 and section 7-A, every dealer shall pay a tax on the last purchase of sugarcane excluding sugarcane setts in the State, at the rate of rupees sixty per metric tonne.
(2) The provisions of this Act shall mutatis mutandis apply in respect of the tax payable under this section."
3. Amendment of First Schedule.- In the First Schedule to the principal Act, in PART-C item 44 and the entries relating thereto shall be omitted.
4. ???.- Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, the tax levied or collected or purporting to have been levied or collected at the last point of purchase in the State in respect of sugarcane excluding sugarcane setts for the period commencing on the 1st day of April, 1997 and ending with the date of publication of this Act in the Tamil Nadu Government Gazette, shall, for all purposes be deemed to be, and to have always been validly levied or collected under the principal Act, as if the principal Act as amended by this Act had been in force at all material times when such tax was levied or collected and accordingly all acts, proceedings of 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.