The Tamil Nadu Value Added Tax Notification, 2006.
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Body NOTIFICATION. I G.O.Ms.No.47 Dated 27th March, 2012

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 Second Schedule to the said Act.

2. The amendments hereby made shall come into force on the 1st day of April 2012.

AMENDMENTS.

In the Second Schedule,-

(1) for items 1 and 2 and the entries relating thereto, the following items and entries shall be substituted, namely:-

"1.	Alcoholic liquors of all kinds for human consumption which are purchased /procured/ brought from outside the State other than foreign liquors falling under item 3.	At the point of first sale in the State	58 per cent
"1.		At the second point of sale in the State.	14.5 Per cent-
2	Alcoholic liquors of all kinds for human consumption liquors falling under items 1 and 3.	At the point of first sale in the State	58 per cent
		At the second point of sale in the State.	38 Per cent
		At the Third point of sale in the State.	14.5 Per cent

(2) for Explanation-I, the following Explanation shall be substituted, namely:-

"Explanation-I.- For the purpose of levy of tax at the second point of sale in the State for the item in SI.No. 2, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the first point of sale. While, for the purpose of levy of tax at the third point of sale in the State for the item in SI.No. 2, it shall be on the total turnover of that item.".

SUNIL PALIWAL

SECRETARY TO GOVERNMENT