Act Info:
| TAMIL NADU VALUE ADDED TAX (FIFTH AMENDMENT) ACT, 2011 |
| T.N. ACT NO.28/2011 TAMIL NADU VALUE ADDED TAX (FIFTH AMENDMENT) ACT, 2011 (Received the Assent of the Governor of Tamil Nadu on September 26, 2011 " Published in Tamil Nadu Government Gazette, Extraordinary, Part IV, Section 2, Iss. No.368, pages 137-138, dated September 27, 2011), Statement of Objects and Reasons: Refer T.N.Bill. No.31/2011-2011 (2) CTAR page 1.56 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-second 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 (Fifth Amendment) Act, 2011. (2) It shall come into force on such date as the State Government may, by notification, appoint. 2. Amendment of Section 70. " In Section 70 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), (hereinafter referred to as the principal Act), in sub-section (2)," (1) for the expression "consigned or transferred" occurring in two places, the expression "sold or consigned or transferred" shall be substituted; (2) for the expression "consignor or transferor" wherever it occurs, the expression "seller or consignor or transferor" shall be substituted 3. Amendment of Sixth Schedule. " In the Sixth Schedule to the principal Act, after Serial Number 9 and the entries relating thereto, the following Serial Numbers and entries shall, respectively, be added, namely: "10. Petrol with or without additives. 11. High Speed Diesel oil. 12. Light Diesel oil". |
| Tamil Nadu State Acts |