[ 111 ]

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 :—

Registered with the Registrar

of Newspapers for India under

No. M. 8270

Registered No.

SSP/PY/44/2012-14

WPP No. 88(556)

Dated : 27-3-2014

Price : ` 1-00

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PART - II

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No. 12 Poudouchéry

Jeudi

27

Mars

2014

No.

Puducherry

Thursday

27th

March

2014

(6 Chaitra 1936)

112

LA GAZETTE DE L'ETAT

[PART–II

THE PUDUCHERRY VALUE ADDED TAX

(SECOND AMENDMENT) ACT, 2013

(Act No. 1 of 2014)

AN

ACT

f u rt h e r to amend t h e P u d u c h e r ry 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 :—

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,-

(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).

Short title and

commencement.

Amendment of

the Schedules.

(12-3-2014)

Act

No. 9

of

2007.

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-9.