The Tamil Nadu Value Added Tax Notification, 2006.
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Body Notification No. G.O.Ms No. 82 No. ll(1)/CTR/36(b)/2014. Commercial Taxes and Registration (B1) Dated 31st October, 2014

In exercise of the powers conferred by sub-section (1) of Section 86 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes the following amendments to the Schedules to the said Act.

2. The amendments hereby made shall come into force on the 1st November 2014.

Amendments

In the said Act,-

(1) in the FOURTH SCHEDULE, in PART-B,-

(i) the entries against Serial Number (10) and clause (i) of Serial Number (14-A) shall be omitted;

(ii) against Serial Number (36), for the entry "Goods covered by Public Distribution System (except kerosene)", the entry "Goods covered by Public Distribution System (except kerosene and sugar)" shall be substituted; and

(iii) after Serial Number (76) and the entry relating thereto, the following Serial Number and entry shall be inserted, namely:-

"(76-A) Sugarcane of all varieties.";

(2) in the SECOND SCHEDULE,-

(i) for Serial Number (2) in column (1) and the entries relating thereto, the following Serial Number and entries shall be substituted, namely:-

2	(i) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3.	At the point of first sale in the State.	58 per cent
	(ii) Alcoholic liquors of all kinds for human consumption, other than Beer, Wine, draught Beer and liquors falling against Serial Numbers 1 and 3	At the second point of sale in the State	220 per cent
	(iii) Beer	At the second point of sale in the State	260 per cent
	(iv) Wine	At the second point of sale in the State	250 per cent
	(v) Draught Beer	At the second point of sale in the State	270 per cent
	(vi) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial numbers 1 and 3.	At the third point of sale in the State.	14.5 per cent

(ii) in Explanation I, clauses (c) and (d) shall be omitted;

(iii) in column (2), against Serial Number (11) in column (1), for the entry "Sugar and textile products not produced or manufactured in India", the entry "Textile products not produced or manufactured in India" shall be substituted;

(iv) Serial Number (12) in column (1) and the entry relating thereto shall be omitted; and

(v) in column (4), against Serial Number (13) in column (1), for the expression "20 per cent", the expression "30 per cent" shall be substituted.

(3) in the FIRST SCHEDULE, in PART-B, after Serial Number (132) and the entry relating thereto, the following Serial Number and entry shall be inserted, namely:-

"(132-A) Sugar of all kinds, that is to say, cane sugar, beet sugar, chemically pure sucrose in solid form and imported sugar of all kinds.".

S. K. Prabakar.

Principal Secretary to Government.