Tamil Nadu Tax on Entry of Goods into Local Areas (Amendment) Act, 2002*
| [Tamil Nadu Act No. 16 of 2002] | [26th May, 2002] |
An Act to amend the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001
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 26th May, 2002 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title, extent and commencement.- (1) This Act may be called the Tamil Nadu Tax on Entry of Goods into Local Areas (Amendment) Act, 2002.
(2) Clause (a) of section 2 shall be deemed to have come into force on the 1st day of December, 2001.
(3) Clause (b) of section 2 shall be deemed to have come into force on the 27th day of March, 2002.
2. Amendment of the Schedule.- In the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act ??? of 2001), in the Schedule,-
(a) after item 2 and the entry relating thereto, the following items and entries shall be added, namely:-
"3. High Speed diesel oil and light diesel oil.
4. Furnace Oil.
5. Low Sulphur Heavy Stock (LSHS).
6. Cement including white cement and refractory cement and its substitutes.";
(b) for item 6, as so amended and the entries relating thereto, the following items and entries shall be substituted, namely.-
"6. Aluminium.
7. Asbestos, cement sheets.
8. Atta, Maida, Sooji, Rava and Wheat flour.
9. Bitumen.
10. Ceramic sanitary wares and sanitary fittings of every description.
11. Compressors and parts and accessories of air-conditioners and refrigerators
12. HDPE granules and PVC resins
13. HDPE/PP woven fabrics
14. Iron and steel as described in the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959
15.(i) Lubricating oil; (ii) Grease; and (iii) Lube base oil
16.(i) Marbles and marble tiles;
(ii) Granite blocks and slabs: and
(iii) Ceramic tiles, glazed floor, roofing and wall tiles
17. Motor spirit
18. Newsprint
19. Paper and paper boards excluding coated paper, tissue paper, MICCR, Electrical grade paper, glassine paper and file boards.
20.(i) Potassium Chlorate; (ii) Linear Alkyl Benzene (LAB); (iii) Soda Ash;
(iv) Caustic soda; and (v) Chlorine.
21. PVC pipes, tubes and fittings
22. Tobacco and tobacco products including cigarettes, cigarillos, cigar, cheroots, mixtures of tabacco for pipes, cut-tobacco, hookah tobacco, snuff of tobacco and chewing tobacco excluding beedies.".