ABSTRACT

Tax – Tamil Nadu General Sales Tax Act, 1959   - Budget Announcements for the year 2003-2004  and recommendations of the Taxation Rationalisation Committee 2003-2004 - Certain changes in tax structures - Amendments to the Schedules to the Act - Notification - Issued.

COMMERCIAL TAXES (B1)DEPARTMENT

G.O.Ms.No.25
Dated:   21 .03.2003

ORDER

The  Notification annexed to this order will be published in the  Extraordinary issue of the Tamil  Nadu Government Gazette,  dated  the  21^st March 2003.

(By Order of the Governor)

SHAKTIKANTA DAS,
SECRETARY TO GOVERNMENT.

To

The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-5.

The Works Manager, Government Central Press, Chennai-79  .    (with a request to publish the Notification in the Extraordinary issue of Tamil Nadu

Government Gazette dated  21.3.2003  and send 200 copies to the Government and 1000 copies to the Special  Commissioner and Commissioner of commercial Taxes, chennai-5.

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes

Department (Through the Special  Commissioner and Commissioner of Commercial Taxes, Chennai-5).

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal, Chennai-104.

The Chairman, Tamil Nadu Taxation Special Tribunal,  Singaravelar Maligai, Collectorate, Chennai-1.

The Chief Minister’s Office, Chennai-9.

The Second Member, Main Bench, Tamil Nadu Sales Tax Appellate Tribunal, High Court Buildings, Chennai-104.

The Additional Judicial Member, Sales Tax Appellate Tribunal(Additional Bench) Chennai-104/ Madurai and Coimbatore.

Copy to:-

The Registrar, High Court, Chennai-104

The Accountant General, Chennai-18/ (By name)

The Accountant General,(Accounts & Entitlements),Chennai-18./(By name)

The Accountant General (Audit)-I, Periyar Buildings, 474, Anna Salai, Nandanam, Chennai-600 035./ (By name)

The Accountant General (Audit-I), Periyar Buildings, 474, Anna Salai, Nandanam, Chenai-35 /(By name)

The Accountant General (Audit)-II Tamil Nadu, 44, Greams Road, Chennai-6

The Comptroller and Auditor-General of India, New Delhi-110 001.

The Secretary to Government of India, Ministry of Finance, Department of Revenue, New Delhi-110 001.

The Director General of Supplies and Disposals, New Delhi-110 001.

The Secretary to Government, Law Department, Chennai-9.

The Legislative Assembly, Secretariat, Chennai-9.

The Finance Department, Chennai-9

The Information and Tourism Department, Chennai-9.

The Commercial Taxes (B-1) Department, Chennai-9 (for taking further action

regarding  enactment).

The Commercial Taxes (O.P, C. D, F & U) Department, Chennai-9.

The Law Department, Chennai-9

SF/SCs.

// Forwarded by order //

SECTION OFFICER.

ANNEXURE.

NOTIFICATION.

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 amendments to the  First and Eleventh Schedules to the said Act.

  2.  The amendments hereby made shall come into force at once.

AMENDMENTS.

1.   In the First Schedule,-

(i)   in PART-D, in item 14,-

(a)  in sub-item  (ii), the expression "Washing machines" shall be omitted;

(b)  in sub-item (vi), for the expression  "pagers and cellular telephones", the expression  "and pagers" shall be substituted;

(c)  in sub-item  (vii),  for the expression, "including telephones, intercom devices", the expression "including intercom devices" shall be substituted;

(ii)  after PART-D and entries relating thereto, the following Part and  entries  shall be  inserted, namely:-

"Part-D(A)

Goods which are taxable at the rate of 12.5 per cent

2.   In the Eleventh Schedule,-

(i)  in item 3, for the figure  " 24" in column (4), the figure " 29" shall be substituted;

(ii)  in item 4, for the figure  " 24" in column (4), the figure " 29" shall be substituted;

(iii) in item 8, for the figure  " 22" in column (4), the figure " 25" shall be substituted; 

(iv) in item 10, for the expression "Kerosene" in column (2), the expression "Kerosene other than white kerosene (superior kerosene oil)" shall be substituted;  

(v) in item 11, for the figure  "18" in column (4), the figure " 25" shall be substituted;

(vi) in  item 16, for the figure  "28" in column (4), the figure "30" shall be substituted;

(vii) after item 17 and before Explanation.I, the following item and entries shall be inserted, namely:-

"18. White kerosene (superior kerosene oil)   First sale    25 percent.".

SHAKTIKANTA DAS,
SECRETARY TO GOVERNMENT.

// True Copy //

SECTION OFFICER.