The Tamil Nadu Value Added Tax Notification, 2006.
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Body

The Tamil Nadu Value Added Tax (Amendment) Act, 2014.

ACT No. 26 OF 2014.

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 14th December 2014 and is hereby published for general information:-

An Act further to amend the Tamil Nadu Value Added Tax Act, 2006.

BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-fifth Year of the Republic of India as follows:-

1. Short Title and Commencement

(1) This Act may be called the Tamil Nadu Value Added Tax (Amendment) Act, 2014.

(2) It shall be deemed to have come into force on the first day of November 2014.

2. Amendment of First Schedule

In the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) (hereinafter referred to as the principal Act), in PART-B, after Serial Number (132) and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:-

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

3. Amendment of Second Schedule

In the Second Schedule to the principal Act,-

(1) against Serial Number 2, for item (ii) and the entries relating thereto in columns (2), (3) and (4) thereof, the following item and entries shall, respectively, be substituted, namely:-

(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

(2) against Serial Number 11 in column (2), 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;

(3) Serial Number 12 and the entries relating thereto shall be omitted;

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

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

(4) Amendment of Fourth Schedule

In the Fourth Schedule to the principal Act, in PART-B,-

(1) Serial Number 10 and the entries relating thereto shall be omitted;

(2) against Serial Number 14-A, in column (2), item (i) shall be omitted;

(3) against Serial Number 36, in column (1), for the entry in column (2), the following entry shall be substituted, namely :-

"Goods covered by Public Distribution System (except kerosene and sugar)" ;

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

"76-A Sugarcane of all varieties.";

(By order of the Governor)

G. JAYACHANDRAN,

Secretary to Government,

Law Department.

S. K. Prabakar.

Principal Secretary to Government.