ABSTRACT

 Tax - Tamil Nadu General Sales Tax Act,1959 and Central Sales Tax Act 1956 - Reduction of Sales Tax on the sale of Tea sold at auction centres at Coonoor and Coimbatore to 4% under Tamil Nadu General Sales Tax Act and 2% under Central Sales Tax Act for a further period of six months from 02.06.2001 to 1.12.2001 - Notifications - Issued.

COMMERCIAL TAXES ( B2) DEPARTMENT  

G.O.MS.NO. 54                                                                                                                          DATED:  30.05.2001. 
  READ:           

1.      G.O.MS.NO.82, Commercial Taxes Department, DATED 17.05.2000.
2.      G.O.Ms.No.94, Commercial Taxes Department, Dated  02.06.2000.
3.      G.O.Ms.No.95, Commercial Taxes Department, Dated 02.06.2000.
4.      G.O.Ms.No.181, Commercial Taxes Department, Dated 6.12.2000.
5.      G.O.Ms.No.182, Commercial Taxes Department, Dated 6.12.2000.
6.      From the  Secretary, The Planter's Association of Tamil Nadu, Coonoor  Letter dated 11.4.2001.
7.      From the Principal Commissioner and Commissioner of Commercial Taxes, Letter No. Acts Cell V/ 60338/2000,
         dated 23.05.2001.

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ORDER:

                        The  Notifications annexed in this order will be published in the extraordinary issue of the Tamil  Nadu  Government   Gazette   dated   the  30th May 2001. 

(BY ORDER OF THE GOVERNOR)

                SUSAN MATHEW,
                   SECRETARY TO GOVERNMENT.

To

The Principal 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 Gazette dated   30.05.2001  and send 100 copies to the Government and 1000 copies to the Principal Commissioner and Commissioner of Commercial Taxes, chennai-5.)

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the Principal Commissioner and Commissioner of Commercial Taxes, Chenna-5)

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal,Chennai-104.
The Collector , Coimbatore, Uthagamandalam.
The Industries Commissioner and Director of Industries and Commerce, Chepauk, Chennai.5.
The Regional Chief Executive, Tea Board, Shelwood, Club Road, Coonoor-643 101.
The Chairman, Tea Trade Association of Coimbatore, Tea Trade Centre,
7/ 64 B Mettupalayam Road, G. N.Mills ( P.O) Coimbatore 641 029.
The Secretary, The Planter's Association of Tamil Nadu,
" CANOWIE" P.B.NO.35, COONOOR - 643 101, NILGIRIS TAMIL NADU.
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,(Accounts and Entitlements), Chennai-18.
The Accountant General,(Accounts and 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)-II, 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 (B2) Department, Chennai-9 (for taking further action to  place the Notification 
on the Table of the House).
Commercial Taxes (C) 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 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 from eight percent to four percent in respect of the tax payable on the sale of tea  mentioned in sub - item ( i ) of item 45 of PART-C  of the First Schedule   to the said Act,  at the auction centres  at Coonoor and Coimbatore.

 2.This notification shall  come into force with  effect on and from the 2nd June 2001 and shall remain in force upto and inclusive of the 1st December 2001.

SUSAN MATHEW,
SECRETARY TO GOVERNMENT.

 / TRUE COPY /

 SECTION OFFICER.

NOTIFICATION - II

             In exercise of the powers conferred by clause (a) of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Governor of Tamil Nadu having been satisfied that it is necessary so to do in the public interest, hereby makes the following amendment to the Commercial Taxes Department Notification No. II (1) / CT/ 45 (b-3)/ 2000 dated the 2nd June 2000 published at page 2 in Part II -  section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated the 2nd June 2000.

 AMENDMENT

                                    In the said Notification, in paragraph 2, for the expression " 1st June 2001" , the expression " 1st December 2001 " shall be substituted.

SUSAN MATHEW,
SECRETARY TO GOVERNMENT.

 / TRUE COPY /