GOVERNMENT OF TAMIL NADU

2003

TAMIL NADU LEGISLATIVE ASSEMBLY

PAPER PLACED ON THE TABLE OF THE HOUSE

[ Subject : Notification under the Tamil Nadu General Sales Tax Act, 1959 - Reduction of tax on Ethanol (anhydrous ethyl alcohol) and variation to earlier notification - Notifications - Issued.]

(G.O.Ms.No.142, Commercial Taxes (B1) Department, Dated 1-10-2003.)

(Published as Notification No.II(1)/CT/42(a-1), (a-2), (a-3), (a-4)/2003, published at page 1-2 of Part II  - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 1^st October 2003)

NOTIFICATIONS

No.II(1)/CT/42(a-1)/2003.

In exercise of the powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes a reduction in the rate of tax to eight percent in respect of the tax payable by any dealer under the said Act on the sale of Ethanol, that is Anhydrous Ethyl Alcohol when sold to the following oil companies for blending within the State and for effecting sale of " Ethanol doped petrol" -

(a)  Chennai Petroleum Corporation Ltd.

(b)  The Indian Oil Corporation Ltd.

(c)  The Bharath Petroleum Corporation Ltd.

(d)  The Hindustan Petroleum Corporation Ltd.

(e)  Indo-Burma Petroleum Co.Ltd.

(f)   Kochi Refineries Ltd.

2. The notification shall come into force on the 1st day of October 2003.

No.II(1)/Commercial Taxes/42(a-2)/2003.

In exercise of the powers conferred by sub-section (1) of section 59 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following amendment to the Eleventh Schedule to the said Act.

2. The amendment hereby made shall come into force on the 1st day of October 2003.

AMENDMENT

In the Eleventh Schedule, in item 16, for the word "Petrol", the words "Petrol with or without additives" shall be substituted.

No.II(1)/Commercial Taxes/42(a-3)/2003.

In exercise of the powers conferred by sub-section (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following variation to the Commercial Taxes Department Notification No. II(1)/CT/19(e-4)/2002 published at page 2 of Part II - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 1^st   April 2002.

2. The notification shall come into force on the 1st day of October 2003.

VARIATION

In the said Notification, for the expression "Petrol", the expression "Petrol without additives" shall be substituted.

No.II(1)/Commercial Taxes/42(a-4)/2003.

In exercise of the powers conferred by sub-section (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes the following variation to the Commercial Taxes Department Notification No. II(1)/CT/19(b-8)/2002 published at page 35 of Part II - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 27th March 2002, as subsequently varied.

2. The notification shall come into force on the 1st day of October 2003.

VARIATION

In the said Notification, for the expression "Petrol", the expression "Petrol without additives" shall be substituted.

P.R. BINDHUMADHAVAN
SECRETARY TO GOVERNMENT

EXPLANATORY NOTE

(This does not form part of the Notification but it is intended to indicate the general purport)

In order to levy the rate of sales tax applicable to petrol, in respect of blended petrol also, the Government have issued four notifications under sub-sections (1) and (3) of section 17and sub-section (1) of the section 59 of Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) amending the Eleventh Schedule to the said Act.

2. The above notifications are intended to achieve the above object.

P.R. BINDHUMADHAVAN
SECRETARY TO GOVERNMENT