Puducherry Value Added Tax (Second Amendment) Act, 2013.

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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No. Puducherry Thursday 27th March 2014

(6 Chaitra 1936)

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 166/Leg./2013-LD. Puducherry, the 24th March 2014. The following Act of the Legislative Assembly, Puducherry received the assent of the Lieutenant-Governor, Puducherry, on the 12th March, 2014 and is hereby published for general information :— [ 111 ]

112 LA GAZETTE DE L'ETAT [PART–II

THE PUDUCHERRY VALUE ADDED TAX

(SECOND AMENDMENT) ACT, 2013

(Act No. 1 of 2014)

(12-3-2014)

A C T

f u r t h e r t o a m e n d t h e P u d u c h e r r y Va l u e Added Tax Act, 2007.

BE it enacted by the Legislative Assembly of Puducherry in the Sixty-fourth Year of the Republic of India as follows :—

Short title and c o m m e n c e m e n t .

1. (1) This Act may be called the Puducherry Value Added Tax (Second Amendment) Act, 2013.

(2) It shall be deemed to have come into

force with effect from the 23rd day of August 2013.

2. In the Puducherry Value Added Tax Act, 2007,-

Amendment of the Schedules.

A c t N o . 9 of 2 0 0 7 .

(i) in the First Schedule, for serial number 12-A and the entries relating thereto, the following shall be substituted, namely:—

"12-A. Chemical fertilisers, pesticides, insecticides and weedicides used for agricultural purpose". (ii) in the Third Schedule, in Part-A, for serial number 24 and the entries relating thereto, the following shall be substituted, namely:— "24. Chemical fertilisers, rodenticides, insecticides and weedicides other than the goods which are used for agriculture purpose specified in entry number 12-A of the First Schedule". G. RAGESH CHANDRA, I.A.S., Secretary (Law). online publication at "http://styandptg.puducherry.gov.in" Government Central Press Directorate of Stationery and Printing Puducherry-9.