The document is the Tamil Nadu Government Gazette, published on Wednesday, July 20, 2022. It includes two legal amendments:
1. **Tamil Nadu Act 31/2022:** An act to further amend the Tamil Nadu Value Added Tax Act of 2006. It amends the Second Schedule to the Tamil Nadu Value Added Tax Act of 2006, specifically regarding the determination of sales volume for the Tamil Nadu State Trading Corporation. The act will come into effect on January 1, 2007. The formula for calculating the selling price (maximum retail price) is provided for both first-point sales and second-point sales. The formula for first-point sales is: (100 + state-imposed tax rate on first-point sales) / 100. The formula for second-point sales is: [Purchase amount (including excise duty but excluding value-added tax paid on first-point sales)] * (100 + state-imposed tax rate on second-point sales) / 100.
2. **Tamil Nadu Act 32/2022:** An act to further amend the Tamil Nadu Salaries Payment Act of 1951. It amends Section 12 of the 1951 Act, relating to salary and allowances for members, replacing a portion of subsection (2). This act is effective immediately.
The document includes contact information for S. Gopi Ravikumar, Government Secretary (Legislation), Department of Law, and Ve. Arasakumar, Assistant Director, Department of Law (Tamil Division).
Key Entities Referenced
Tamil Nadu Value Added Tax Act, 2006: The primary legislation being amended regarding value-added tax in Tamil Nadu.
Tamil Nadu Payment of Salaries Act, 1951: The Act being amended relating to the payment of salaries to members of the legislative assembly.
Tamil Nadu State Marketing Corporation: A corporation wholly owned and controlled by the State Government, referenced to determine the volume of sales.