| [Tamil Nadu Act No. 39 of 1989] |
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 Fortieth Year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Sales Tax (Surcharge) Second Amendment Act, 1989.
(2) It shall be deemed to have into force on the 1st July, 1989.
2. Insertion of new Section 3-A.- After section 3 of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act, 24 of 1971) (hereinafter referred to as the principal Act), the following section shall be inserted, namely:-
3-A. Levy of additional surcharge on Sales Tax.- (1) In a addition to the surcharge leviable under section 3, every dealer who is liable to pay tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu 1 of 1971) (Hereinafter in this section referred to as the said Act) on the sale or purchase of goods, in the municipal corporation of the Madras and within thirty two kilometers from the outer peripheral limits of the municipal corporation of Madras, shall pay an additional surcharge on such tax at the rate of five percent of such tax: