REGISTERED No. D-(D)-72

%\LZ Gazette of <3udia

EXTRAORDINARY

PART H—Section 1

PUBLISHED BY AUTHORITY

No. ie7l

NEW DELHI. TUESDAY, NOVEMBER Q. IQ76/KARTIKA 18,1898

Separate pacing (s given to this Part In order that it may be filed

as a separate compilation

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(Legislative Department)

New Delhi, the 9th November, 1916/Kartika 18, 1898 (Saka)

The following President's Act is published for general information: —

THE TAMIL NADU GENERAL SALES TAX (AMENDMENT)

ACT, 1976

No. 40 OF 1976

Enacted by the President in the Twenty-seventh Year of the

Republic of India.

An Act further to amend the Tamil Nadu General Sales Tax Act, 1959.

In exercise of the powers conferred by section 3 of the Tamil Nadu

State Legislature (Delegation of Powers)

Act, 1976, the President is

pleased to enect as follows: —

41 of 1076,

1. (1) This Act may be called the Tamil Nadu General Sales Tax

(Amendment) Act, 1976.

(2) Sections 2, 3, 5 and 6 shall be deemed to have come into force on

the 7th day of September, 1976 and section 4 shall be deemed to have

come into force on the 1st day of April, 1976,

2. In section 3 of the Tamil Nadu General Sales Tax Act, 1959 (herein-

after referred to as the principal Act), in sub-section (1), in the proviso,

the words and brackets "in the case of foodgrains, namely, wheat, paddy

(rice in husk), rice (husked paddy), cholam, cumbu, ragi, thinai, varagu,

samai and kudlraivali and" shall be omitted.

Tamil

Nadu Act

1 of 1959,

Short

title and

com-

mence-

ment.

Amend-

ment of

section 3.

3. After section 4-A of the principal Act, the following section shall

be inserted, namely: —

"4-B. Special provision in respect of certain declared goods.— (1)

Where a tax has been levied under this Act in respect of the sale or

Insertion

of new-

section

4-B.

( 1433 )

*434

T H E GAZETTE OF INDIA EXTRAORDINARY

[PART II—

purchase of any paddy referred to in sub-item (i) of item 1 of the

Second Scnedule, the tax leviable on rice procured out of such paddy

shall be reduced by the amount of tax levied on such paddy.

(2) Each of the pulses referred to in item 6-A of the Second

Schedule, whether whole or separated, and whether with or without

husk, shall be treated as a single commodity for the purposes of levy

of tax under this Act.".

4. In section 9 of the principal Act, the following proviso shall be In-

serted at the end, namely: —

Amend-

ment of

sectlonO.

"Provided that in the case of goods exported out of the State to

any place outside the territory of India, where the sale or purchase

effected immediately before the export of such goods is under sub-

section (3) of section 5 of the Central Sales Tax Act, 1956 (Central

Act 74 of 1956), a sale or purchase in the course of export, the series

of sales or purchases of such goods shall be deemed to conclude at

the stage of the sale or purchase immediately preceding such sale or

purchase in the course of export.".

5. In the First Schedule to the principal Act,—

(1) in item 47-A, for the words and figures "other thtm those

falling under item 47", the words, figures and letter "other than those

falling under item 47 of this Schedule, and under item 3-A of the

Second Schedule" shall be substituted;

(2) item 80 and the entries relating thereto shall be omitted.

Amend-

ment of

Fkat

Schedule

6. In the Second Schedule to the principal Act,—

(1) item 1 shall be renumbered as Item 1-A and before item I-A

as so renumbered, the following item and entries shall be inserted,

namely:—

Amend-

ment of

Second

Schedule.

(I)

<*)

Cereals, that is to say,—

(i) paddy (Oryza xativa L.) i

(it) rice {Oryza sativa L.);

(Hi) wheat (Triticum Vulgare,

T. compactum,T. sphaerccoccum,

T. durum, T. aesiivum L.,

T. dicoccum) i

(iv) jowar nr milo (Sorghum vut-

garePers)

',

(v) bajra (Penmsetum typhoideum L.) \

(in) maize (Zea mays L.) I

(vit) ragi (Eleusine coracana Gaertn.) i

(viii) kodon (Paspalum scrobievfarum 1

(ix) kutki (Panicum miliare L.) i

(x) barley (Hordeum vutgare L.)>

(3)

AT the point

of first sale

in the State

(4)

SEC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

1435

(2) after item 3 and the entries relating thereto, the following item an

entries shall be inserted, namely :—

(I)

"3-A.

(2)

Crude oil, that is to say, crude petroleum

oils and

crude

oils

obtained

from

bituminous minerals (such as shale, calcareous

rock, sand), whatever

their

composition,

whether obtained from normal or conden-

sation

oil-deposits or by the destructive

distillation of bituminous minerals and whether

or not subjected to all or any of the following

processes :—

(1) decantation ;

(2) dc-salting ;

(3) dehydration ;

(4) stabilisation in order to normalise

the vapour pressure ;

(5) elimination of very light fractions

with a view to returning them to the oil-deposits

in order to improve the drainage and maintain

the pressure ;

(6) the addition of only those hydrocar-

bons previously recovered by physical methods

during the course of the above-mentioned

processes ;

(7) any other minor process (including

addition of pour point depressants or flow

improvers) which does not change the essen-

tial character of the substance.

(3)

At the point

of first sale in

the State,

(4)

4."

^3) after item 6 and the entries relating thereto, the following Item an

entries shall be inserted, namely:—

(0

"6-A

i

1

(2)

.. Pulses, that is to say,—

(0 gram or gulab gram (Cictra-

rietinum L.) *.

(I'O tur or arhar (Cajanus cajan) J

(tit) moonR or green gram (Phaseolta

aureus) ;

(iv) masur or lentil {Lens esculenta

Moench, Lens culinaris Medic.) *

(v) urad or black grain (Phaseolm

mungo) ;

(pi) moth (Phaseolus aconitifotiut

Jacq) j

[vii) lakh or khesan (Lathyrus

tativus L.),

(3)

At the point

of first sale la

the State.

(4)

FAKHKUDD1N ALI AHMED,

President.

K. K, SUNDARAM,

Secy, to t?i« Govt. of India.

1436

THE GAZETTE OF INDIA EXTHAORDINA(RY

[PART IHEtac. 1]

Reasons for the enactment

By the Central Sales Tax (Amendment) Act, 1976 (Central Act 103

of 1976), section 5 of the Central Sales Tax Act, 1956 has been amended

BO as to provide that the last sale or purchase of any goods preceding

the sale or purchase occasioning the export of those goods out of the

territory of India shall also be deemed to be in the course of such export,

If such last sale or purchase took place after, and was for the purpose of

complying with, the agreement or order, for, or in relation to, such

export. Again, by the said Central Act 103 of 1976, section 14 of the

Central Sales Tax Act, 1956 has also been amended so as to make cereals,

pulses and crude oil as declared goods. Section 15 of the above Act has

also been amended to provide that where a tax has been levied under

the State law on any paddy, the tax leviable on rice procured out of such

paddy shall be reduced by the amount of tax levied on such paddy and

that pulses whether whole or separated and whether with or without

husk shall be treated as a single commodity for the purposes of levy of

tax under the State law.

In view of the above amendments, it has become necessary to make

consequential amendments in the Tamil Nadu General Sales Tax Act

1959 (Tamil Nadu Act 1 of 1959). While making the amendments, it is

proposed to fix the rate of tax on cereals at one per cent, at the po,int of

first sale in the State and in the case of crude oil and pulses to fix the

rate of taxi at four per cent, at the point of first sale in the State. The

exemption from liability to tax granted by the State Government in

respect of cereals such as wheat, paddy, rice, etc. will, however, con-

tinue.

The present measure seeks to give effect to the above objects.

The President Issued a Proclamation on the 31st January, 1976. under

article 356 of the Constitution, in relation to the State of Tamil Nadu

declaring inter alia that the powers of the Legislature of the State

shall be exercisable by or under the authority of Parliament. Parliament

has, under article 357(1) (a) of the Constitution, now conferred on the

President, the powers of the Legislature of the State of Tamil Nadu to

make laws wide the Tamil Nadu State Legislature

(Delegation of

Powers) Act, 1976 (41 of 1976).

In view of the urgency of the matter, it is not practicable to consult

the Consultative Committee of Parliament on Tamil Nadu Legislation.

This measure is accordingly being enacted without reference

to the

Consultative Committee.

H. N. RAY,

Secy, to the Govt. of India.

Ministry of Finance.

pjtLNTUi BY THB GENERAL; MANAOEH, GOVERNMENT OF INDIA PRESS, MTNTO ROAD,

HEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI,

1976