Section 2   [ View Judgements ]

Amendment of First Schedule.


In the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) (hereinafter referred to as the principal Act),—

(1) in Part-B, —



(a) for the heading "Goods which are taxable at the rate of 4 per cent", the heading "Goods which are taxable at the rate of 5 per cent" shall be substituted;



(b) the entries against Serial Number 2 shall be omitted;



(c) the entries against (i) and (ii) of Serial Number 27 shall be omitted;



(d) the entries against Serial Number 127 shall be omitted.



(2) in Part-C, —



(a) for the heading "Goods which are taxable at the rate of 12.5 per cent", the heading "Goods which are taxable at the rate of 14.5 per cent" shall be substituted;



(b) after Serial Number 9 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:—

"(9-A)Beedi and Beedi Tobacco";



(c) after Serial Number 13 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:—

"(13-A) (i) Cellular Telephone (Mobile Phone);

(ii)i-pod;

(iii)i-phone;

(iv) LCD Panels/ LED Panels;

(v) DVDs and CDs;

(vi) Parts and accessories of all the above.".

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