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 30th July, 2018.
AMENDMENTS.
In the said Second Schedule,-
(1) for Serial No.3 and the entries relating thereto in columns (2), (3) and (4), the following shall, respectively, be substituted, namely:-
3
"Explanation IA.- For the purpose of levy of tax on the goods specified against Serial No.3, at the second point of sale in the State, the total turnover of that goods shall be taken into account.".
Ka. BALACHANDRAN
PRINCIPAL SECRETARY TO GOVERNMENT
SECTION OFFICER