Tamil Nadu General Sales Tax (Third Amendment) Act, 2002*
| [Tamil Nadu Act No. 13 of 2002] | [25th May, 2002] |
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-third Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th May, 2002 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, 2002.
(2) It shall be deemed to have come into force on the 1st day of December, 2001.
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act ??? of 1959) (hereinafter referred to as the principal Act),-
(1) in Part-B, in item 34-A, in the entries in column (2), the expression made wholly or partly of wool" shall be omitted;
(2) Part-D and the items and entries relating thereto shall be omitted;
(3) in Part-DD,-
(a) for item 67 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "67. (i) Tyres including pneumatic tyres, tubes and flaps, ordinarily used with power driven two wheelers, three wheelers, four wheelers and higher number of wheelers (whether or not such tyres are also used for other purposes) other than those specified elsewhere in the Schedule; | "First sale." |
| (ii) Tyres, tubes and flaps of animal drawn vehicles. | |
| (b) after item 70 and the entries relating thereto, the following items and entries shall be added, namely:- | |
| "71. Caustic soda | First sale. |
| 72. (i) Paraffin wax-food grade standard. | First sale. |
| (ii) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax. | |
| (iii) Slack wax. | First sale. |
| 73. Pressure lamps. | First sale. |
| 74. (i) Weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances. | First sale. |
| (ii) Dipping measures, metric pouring measures, conical measures and cylindrical measures. | |
| (iii) Metre scales, measuring tapes, steel yards, and survey chains. | |
| 75. All other goods not specified elsewhere in any of the Schedules. | "First sale." |
| (4) in Part-JJ, for the heading "Goods which are taxable at the rate of 50 per cent", the heading "Goods which are taxable at the rate of 55 per cent" shall |
3. Amendment of Third Schedule.- In the Third Schedule to the principal Act, in Part-B, item 92 and the entries relating thereto shall be omitted.
4. Amendment of Sixth Schedule.- In the Sixth Schedule to the principal Act in item 1, in column (4), for the figures "50", the figures "55" shall be substituted.