Tamil Nadu General Sates Tax (Second Amendment) Act, 1986*
| [Tamil Nadu Act No. 40 of 1986] | [12th June, 1986] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the legislature of the State of Tamil Nadu in the Thirty-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 12th June, 1986 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sates Tax (Second Amendment) Act, 1986.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 31, Tamil Nadu Act 1 of 1959.- In the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act), in sub-section (1) of section 31,-
(a) after the expression "section 12", the expression "section 12-A" shall be inserted; and
(b) in the second proviso, after the expression "section 12" the expression "section 12-A" shall be inserted.
3. Amendment of section 31-A, Tamil Nadu Act 1 of 1959.- In sub-section (1) of section 31-A of the principal Act,-
(a) after the expression "section 12", the expression "section 12-A" shall be inserted; and
(b) in the second proviso, after the expression "section 12", the expression "section 12-A" shall be inserted.
4. Amendment of section 42, Tamil Nadu Act 1 of 1959.- In section 42 of the principal Act, the Explanation shall be numbered as Explanation I and after Explanation I as so numbered, the following Explanation shall be added, namely:-
"Explanation II.-For the purposes of this section and sections 44 and 45, "goods vehicle" includes a motor vehicle, vessel, animal and any other form of conveyance.".