Amendment status not verified — confirm the current text below against the official source.
(1) Where any goods specified in Schedule I or Of goods Schedule II or Schedule 111 to the Andhra Pradesh Chneral Sales Tax Act, 1957 (Andhra ~ridesh Act VI of 1957), taxed under which are held in stock by a dealer in the added territory Pradesh Act on the date' of the ~commencemen.t of this Act, has, been VI of 1957. assessed to tax under the said Act, such goods shall not be liable to be taxed again under the a[Tamil Nadu] General Sales Tax Act, 1959 (2[Tamil Nadu] Act I of 1959). .. # , * L ,4' . ;' . I r' (2) The burden of proving that any goods referred to in sub-section (1) has suffered tax under the Andhra Pradesh C eneral Sales Tax Act, , 1957 (Andhra ~radesh Act VI of 19571, shall be on the dealer who claims the exempt ion urrder sub-section (I). This expression was substituted for the expression "Madras P law" by paragraph 3(2) of the Tamil Nadu Adaptation of Laws Order, 1970. ,a I . , . / These words were substituted for the word "~adr&' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendmbnt) Oqw, 1969. -.- . '. . - . k. . - . ---a -.,- ., ,- . . - - , . - _ I A- r.r-'%+Qb --* C > ? 1961 : T.N. Act 91 I" (Added Territory) . 563 I extension)^^ Laws) $ T