Tamil Nadu Sales Tax (Surcharge) Amendment Act, 1991*
| [Tamil Nadu Act No. 36 of 1991] | [22nd October, 1991] |
An Act further to amend the Tamil Nadu Sales Tax (Surcharge) Act, 1971
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 22nd October, 1991 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Sales Tax (Surcharge) Amendment Act, 1991.
(2) It shall be deemed to have come into force on the 5th day of September, 1991.
2. Amendment at section 3.- In section 3 of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of ???), for sub-section (1) excluding the proviso thereto, the following sub-section shall be substituted, namely:-
"(1) Every dealer who is liable to pay tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereafter in this section referred to as the said Act), on the sale or purchase of goods, shall pay a surcharge on such tax at the rate of fifteen per cent of such tax:"