Tamil Nadu General Sales Tax (Third Amendment) Act, 2006*
| [Tamil Nadu Act No. 36 of 2006] | [16th December, 2006] |
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-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 16th December, 2006 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, 2006.
(2) It shall be deemed to have come into force on the 6th day of September, 2006.
2. Amendment of First schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in part-B, in item 1, sub-item (iv) and the entries relating thereto shall be omitted.
3. Amendment of Second schedule.- In the Second Schedule to the principal Act, in item 6, in sub-item (viii), for the expression "Coconut including Copra (cocos nucifera)", the expression "Copra (cocos nucifera)" shall be substituted.
4. Amendment of Third schedule.- In the Third Schedule to the principal Act, in part-B,-
(i) for item 17 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"17. Coconut.";
(ii) for item 25 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"25. Footwear with MRP rate less than rupees two hundred ";
(iii) for item 57 and the entries relating thereto, the following item and entries shall be substituted, namely:-
"57. Gum Benzoin (sambirani) and instant Sambirani irji the form of tablets or sticks."