GOVERNMENT OF TAMIL NADU

2003

TAMIL NADU LEGISLATIVE ASSEMBLY

PAPER PLACED ON THE TABLE OF THE HOUSE

[ Subject : Notification under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001) - Inclusion of additional goods in Schedule- Fixation of Rate of tax - Notifications - Issued.]

(G.O.Ms.No.143, Commercial Taxes (C2) Department, Dated 1-10-2003.)

(Published as Notification No. II(2)/CT/645(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  1st October 2003)

NOTIFICATIONS

No. II(2)/CT/645(a-1)/2003

In exercise of the powers conferred by sub-section (1) of section 15 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Governor of Tamil Nadu hereby makes the following amendments to the Schedule to the said Act.

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

AMENDMENTS

In the Schedule,-

(i)  in item 17, for the expression "Motor spirit", the expression  "Petrol with or without additives" shall be substituted ; 

(ii) after item 25, the following item shall be added, namely:-

"26. Ethanol that is anhydrous ethyl alcohol".

No. II(2)/CT/645(a-2)/2003

In exercise of the powers conferred by sub-section (1) of section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Governor of Tamil Nadu hereby fixes that tax shall be levied and collected under the said Act at the rate of eight percent on the entry of Ethanol, that is anhydrous ethyl alcohol into the local area.

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

No. II(2)/CT/645(a-3)/2003

In exercise of the powers conferred by sub-section (1) of section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Governor of Tamil Nadu hereby makes the following amendment to the Commercial Taxes Department Notification No. II(2)/CT/313(C-4)/2002 published at page 3 of Part II - Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 27th March 2002.

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

AMENDMENT

In the said Notification, in the Table for item 17 in column (1) and the corresponding entries in columns (2) and (3), the following shall be substituted, namely:-

"17. Petrol with or without additives 30."

No. II(2)/CT/645(a-4)/2003

In exercise of the powers conferred by Section 11 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), the Governor of Tamil Nadu hereby makes the following amendment to the Commercial Taxes Department Notification No. II(2)/CT/313(C-2)/2002 published at page 1 of Part II - Section 2 of the Tamil Nadu Government Gazette Extraordinary dated the 27th March 2002.

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

AMENDMENT

In the said Notification, after the expression "specified in the Schedule", the expression "except the goods specified in item 26" shall be inserted.

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 avoid importing of ethanol blended petrol (Gasohol) and ethanol from other States, the Government have decided to levy entry tax on ethanol and ethanol blended petrol by including them in the Schedule to the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001).  Accordingly, four notifications under sub-section (1) of section 15 and sub-section (1) of section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001) have been issued.

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

P.R. BINDHUMADHAVAN
SECRETARY TO GOVERNMENT