The Tamil Nadu Value Added Tax Notification, 2006.
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Body The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 31st May 2012 and is hereby published for general information:-

the Tamil Nadu Value Added Tax (Sixth Amendment) Act, 2012

ACT No. 25 OF 2012.

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-third 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 (Sixth Amendment) Act, 2012.

(2) It shall come deemed to have come into force on the first day of April 2012.

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,-

(1) after Serial Number 34 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:-

"(34-A) Compact Fluorescent Lamps and Compact Fluorescent Tubes."

(2) Serial Number (46) shall be renumbered as Serial Number (46-A); and before Serial Number (46-A) as so renumbered, the following Serial Number and entry shall be inserted, namely:—

"(46) Electrically operated two wheelers (E-bikes)."

(3) against Serial Number (67-A), after item (ai) and the entries relating thereto, the following item and entries shall be inserted, namely:-

"(aii) Splints and Veneers for matches."

(4) for the entries against Serial Number (145), the following entries shall be substituted, namely:-

"(i) Vegetable oils including refined vegetable oils;

(ii) Oil cake other than those specified in the Fourth Schedule."

3. Amendment of Second Schedule.

In the Second Schedule to the principal Act,-

(1) for Serial Numbers 1 and 2 and the entries relating thereto, the following Serial Numbers 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 against Serial Number 3.	At the point of first sale in the State	58 per cent.
	At the Second point of sale in the State	14.5 per cent.
2 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.
	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.— the purpose of levy of tax on the goods specified against Serial Number 2,-

(a) at the second point of sale in the State, 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;

(b) at the third point of sale in the State, the total turnover of that goods shall be taken into account."

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

(1) in Serial Number 1, for item (ii) and the entries relating thereto, the following items and entries shall be substituted, namely:—

"(ii) Agricultural implements other than those specified in item (i) above and those powered or operated by tractors or power tillers, as notified by the Government and their parts and accessories.

(iii) Sprayers, sprinklers and drip irrigation equipments including their parts and accessories."

(2) Serial Numbers 41-A and 41-B shall be renumbered as Serial Numbers 41-B and 41-C, respectively; and before Serial Number 41-B as so renumbered, the following Serial Number and entry shall be inserted, namely:-

"41-A Handmade locks."

(3) Serial Numbers 48-A and 48-B shall be renumbered as Serial Numbers 48-B and 48C, respectively; and before Serial Number 48-B as so renumbered, the following Serial Number and entry shall be inserted, namely:-

"48-A Insulin of all types."

(4) Serial Number 65 and the entries relating thereto shall be omitted.

(By order of the Governor)

G. JAYACHANDRAN,

Secretary to Government