Tamil Nadu General Sales Tax (Third Amendment) Act, 2000*
| [Tamil Nadu Act No. 12 of 2000] | [31st May, 2000] |
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 Fifty-first year of the Republic of India as follows:-
* Received the assent of the Governor on the 31st May, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title, extent and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Third Amendment) Act, 2000.
(2) It shall be deemed to have come into force on the 23rd day of January, 2000.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959,-
(1) in PART-A, items 1-A, 1-B, 1-C, 2-A and 3 and the entries relating thereto shall be omitted;
(2) in PART-B -
(i) for item 78-A and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "78-A, Toys of all kinds other than those falling under item 8 of Part-DD of the First Schedule. | First sale."; |
| (ii) for item 80 and the entries relating thereto, the following item and entries shall be substituted, namely.- | |
| "80. Vegetable oil of all kinds (including refined vegetable oil) other than those specified elsewhere in this Schedule. | First sale."; |
| (iii) after item 84 and the entries relating thereto, the following items and entries shall be added namely:- | |
| "85. Modem and Speakers, parts and accessories thereof. | First sale."; |
| "86. Uninterrupted power supply system. | First sale."; |
| (3) in PART-C,- | |
| (i) in item 19, the expression "uninterrupted power supply" shall be omitted; | |
| (ii) for item 47 and the entries relating thereto including the Explanation thereunder, the following shall be substituted, namely:- | |
| "47. Timber including sized timber but excluding firewood other than those specified elsewhere in this Schedule. | First sale."; |
| Explanation:-For the purpose of this item in the case of timber 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 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. | |
| (iii) after item 53 and entries relating thereto, the following items and entries shall be added, namely:- | |
| "54. Electronic duplicating machines, reprographic copiers including duplicators, xerox and photo copying machines and any others electronic apparatus for obtaining duplicate copies, whether reduced, enlarged or the same size as the originals. | First sale. |
| First sale. | 55. Electronic systems, apparatus, appliances and other electronic goods (other than those specified elsewhere in this Schedule) but including electronic indexing card punching, franking, addressing machines, one record units and other electronic goods. |
| First sale. | 56. Electronic teleprinters and fax machines of all kinds. |
| First sale | 57. Electronic typewriters. |
| First sale | 58. Gramophones of all kinds including record players, radio gramophones, gramophone records, matrices for records and record changers. |
| First sale | 59. Sound recording and reproducing equipments (excluding item 49 in Part-C) including dictaphones, car cassette players, tape decks, tape players, compact disc players (including a combination of any of them) with or without wireless reception instruments and compact discs, magnetic tapes, micro tapes and micro fische for use therewith. |
| First sale | 60. Television cameras, projectors, closed circuit television sets and cameras, car televisions video televisions, video cameras, teleprompters, dish antenna and boosters. |
| First sale. | 61. Video Cassette players and recorders with or without combination of electronic analog digital clocks, blank magnetic video tapes, video cassetes for use therewith and video computers (electronic games). |
| First sale. | 62. Head cleaners in any form and parts and accessories (including ribbons) of electronic goods falling under items 18 and 75 of Part-B, items 18, 49, 54, 55, 56, 57, 58, 59, 60 and 61 of Part-C and items 18 and 19 of Part-DD of this First Schedule. |
| First sale."; | 63. Small transformers used in electronic equipments, including- |
| (i) Transformers (Power and Control) (Step down from 230 V to less than 100 V of power rating not exceeding 250 VA), (ii) Buck boost transformers (230 V/Less than 100V), (iii) Inverter transformers, (iv) isolation transformers, (v) Rectifier Transformers, (vi) Ferro resonant transformers, (vii) Line driver transformers (less than 50 VA), (viii) Fly back transformers/line output transformers/Extra high tention transformers, (ix) Main filter transformers, (x) Line driver transformers, (xi) Toroidal core transformers and R-Core transformers, (xii) Switch mode power supply. Transformers [sub-items (viii) to (xii) above are ferrite Transformers. | |
| Explanation:-All the above transformers shall be deemed to fall under this item only if each of them has not even one of the windings rated above 500 VAC. | |
| (4) In PART-CC, item 1 and the entries relating thereto shall be omitted; | |
| (5) In PART-D, items 1, 2, 14, 15, 16, 17-A, 18, 19, 20, 21, 24, 26, 30, 31, 35, 45, sub-items (iii), (v), (vi), (vii), (viii) and (ix) of items 48, 52, 53, 58, 61 and 66 and the entries relating thereto shall be omitted; | |
| (6) after Part-D, the following PART shall be inserted, namely:- | |
| "PART-DD | |
| GOODS WHICH ARE TAXABLE AT THE RATE OF 12 PER CENT | |
| First sale | 1. Adhesives of all kinds including gum, glue, resins and solutions. |
| First sale. | 2. Aerated waters, tinned, canned, bottled or packed soft drinks, whether or not flavoured or sweentened and whether or not containing vegetable or fruit juices or fruit pulp, sold under brand name whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not. |
| 3. Acroplanes, and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, aircrafts launching gear parts and accessories thereof. | First sale. |
| 4. Cinematographic equipments, including cameras, projectors over head projects, sound recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, are or cinema corbons, cinema slides, paper, paper boards required for use therewith. | First sale. |
| 5. Clocks, time pieces, watches (whether or not in combination with any other devices), stop watches, time switches, mechanical timers, time records, auto print time punching clocks, time registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chins, watch straps. | First sale. |
| 6.(i) Crockery (other than those specified elsewhere in this Schedule). | First sale. |
| (ii) Cutlery (other than those specified elsewhere in this Schedule) including, table cutlery, forks. | |
| 7.(i) Dry fruits and nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, other than those specified elsewhere in this Schedule. | First sale. |
| (ii) Wet dates. | |
| 8. Electronic Toys. | First sale. |
| 9. Fire works including coloured matches. | First sale. |
| 10. Furs and Skins with for (other than those falling under item 84 in Part-B of this Schedule and under Second Schedule) | First sale. |
| 11. Leather goods other than foot-wear made wholly or principally of leather (whether or not other materials such as thread, lining, rivets are used). | First sale. |
| 12. Light roofing sheets (obtained by immersing paper mat in bitumen) | First sale. |
| 13.(i) Motor cars, Motor taxi cabs motor omni bus, motor vans, jeeps and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies) all varieties of trailers by whatever name known (other than trailers of tractors) other than those specified elsewhere in this Schedule. | First sale |
| (ii) Parts and accessories of motor vehicles and trailers including fare meters but excluding batteries. | |
| 14. PVC pipes, tubes and fittings of all varieties including flexible and rigid pipes, hoses and tubes, whether transparent or not, PVC and plastic 1 water supply items and sanitaryware. | First sale. |
| 15. Rubber products excluding pharmaceutical and surgical products namely:- | First sale. |
| (i) Rubber thread and cord | |
| (ii) Tubes, pipes and hoses of rubber, with or without their fittings (for example, joints, elbows flanges); | |
| (iii) Conveyor-transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise; | |
| (iv) interchangeable type treads (Tread rubber). | |
| (v) Articles of apparel and clothing accessories (including gloves) for all purposes, of rubber; and | |
| (vi) Other articles of rubber. | |
| First sale. | 16. Sandalwood and Sandalwood oil. |
| First sale. | 17. Sound transmitting equipments, of every description including telephones, intercom, devices, loud speakers including stereo or hi-fi amplifier, speaker systems which are used with stereo or hi-fi musical systems, micro phones and stands therefor, head phones, ear phones and combined microphones/speaker sets, parts and accessories thereof and telephone cables, fibre optic cables. |
| First sale. | 18. Television sets. |
| First sale. | 19. Wireless reception and transmission equipments, instruments and apparatus including car radios, walkie talkie, transmission and reception apparatus for radio telephony, radio-telegraphy, radio broadcasting radar apparatus, radio navigational aids apparatus and radio remote control apparatus, electrical valves, transistors, amplifiers, loud speakers and receivers. |
| (7) after Part-K, the following Part shall be added, namely:- | |
| "PART-Z | |
| GOODS WHICH ARE TAXABLE AT THE RATE OF 1 PER CENT. | |
| First sale. | 1. Bullion, that is to say gold and silver in mass and uncoined, pure or alloy and specie including palaramarel silver and kora gold. |
| Last Purchase. | 2. Wornout or beaten Jewellery. |