ABSTRACT

Tamil Nadu General Sales Tax Act, 1959 – Rationalisation / Reduction of sales tax on Cement - Amendment to the Fifth Schedule - Notifications under sections 17(1) and 59 (1) of the Act - Issued


COMMERCIAL TAXES (B2) DEPARTMENT

G.O.Ms. No. 04                                                                         Dated 2.1.2006

Read:

 

   
 

From the Commissioner of Commercial Taxes No. Acts Cell.III/

33779/2005, dated 23.12.2005.

 

*****

 

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette dated the 2nd January 2006.

(BY ORDER OF THE GOVERNOR)

 

S.RAJARETHINAM

SECRETARY TO GOVERNMENT

 

To

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

The Works Manager, Government Central Press, Chennai-79.

(with a request to publish the Notification in the Tamil Nadu Government Gazette, Extraordinary dated 2.1.2006 and send 100 copies to the Government and 1000 copies to the Commissioner of commercial Taxes, Chennai-5.)

All Joint Commissioners / All Deputy Commissioners of Commercial

Taxes Department (Through the Commissioner of Commercial Taxes, Chenna-5.)

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

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, Tamil Nadu Sales Tax Appellate Tribunal(Additional Bench) Chennai-104/ Madurai and Coimbatore.

 

Copy to:-

The Finance Department, Chennai-9

The Law Department, Chennai-9

The Public (SC) Department, Chennai-9

The Information and Tourism Department, Chennai-9.

The Legislative Assembly, Secretariat, Chennai-9.

The Registrar, High Court, Chennai-104.

The Accountant General,(Accounts and Entitlements), Chennai-18

The Accountant General,(Accounts and Entitlements), Chennai-18 (By name)

The Accountant General (Audit-I), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600 018

The Accountant General (Audit-II), Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna Salai, Chennai-600 018

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 Commercial Taxes (B1) Department, Chennai-9 (for taking necessary action under Section 59(1) of Tamil Nadu General Sales Tax Act, 1959 )

The Commercial Taxes (B2) Department, Chennai-9 (for taking further action regarding paper placing on the Table of the House).

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

SF/SCs

 

//Forwarded/By order//

SECTION OFFICER

 


ANNEXURE.

NOTIFICATION-I.

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 Fifth Schedule to the said Act.

2. The amendment hereby made shall come into force on and from the 2nd January, 2006.

AMENDMENT.

For the Fifth Schedule, the following Schedule shall be substituted, namely:-

" THE FIFTH SCHEDULE

[See section 3 (2-A)]

 

 

Serial number

Description of goods

Point of levy in the State

Rate of tax (Percent)

(1)

(2)

(3)

(4)

1.

All grades of cement

First Sale

14 %

 

NOTIFICATION-II.

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 an exemption in respect of surcharge payable by any dealer under section 3-I of the said Act on the tax payable on the sale of cement specified in the Fifth Schedule.

2. The Notification hereby issued shall come into force on and from the 2nd January, 2006.

NOTIFICATION-III.

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), read with clause(b) of sub-section (1) of section 2 of the Tamil Nadu Additional Sales Tax Act, 1970(Tamil Nadu Act 14 of 1970), the Governor of Tamil Nadu hereby makes an exemption in respect of additional sales tax payable by any dealer on the sale of cement specified in the Fifth Schedule.

2. The Notification hereby issued shall come into force on and from the 2nd January, 2006.

S.RAJARETHINAM

SECRETARY TO GOVERNMENT

//True Copy//

 

SECTION OFFICER