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Section 1

These words were substi~uted fcr the word '' Madras " by the Tamil Nadu Adaptation ef Laws Order, 1969,

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1 These words were substi~uted fcr the word '' Madras " by the Tamil Nadu Adaptation ef Laws Order, 1969, lTil d(d as amended p, by tlm Tamil Nadu Adaptation of Laws (Second Amendment) d y order, 1 969. a For Slatemen t of Objecr s and Reasons, See For? didd th22d Mh st. j, r;.loi.,qe Gazette Extraordinary, dated the 22nd March 1961, "nrt IV-Section 3, pages 80-81. This expression ms substituted " iNdA for the expression " Slur e if O1969 pp of Madras " by the Tamil Nadu Adaptation of Laws Order, 1969, dd bhTil NdAdif d as y p, amended by the Tamil Nadu Adapt at ion of Laws (Secc ~d d) Od1 y Amendment) Order, 1 %9. ~ Parliament, or by any Legislature, authority or perhon l y y gy p having power to make such a law Ordinance, Pr40clamation, regulation, order, by-law or rule; I S, , I 1 a (c) the expression " registered dealer " means a dealer dd hbkid pg i*egistered or deemed to have been registered bkider idT(li the gg l[Tamil Nadu] General Sales Tax Act, 1959 (lu~mil Nadu] Act I of 1959), and includes a tetail dealer registered or dd 'hbid dh'[Til Nd] ), g deemed to'have been registered under the '[Tamil Nadu] Sales of Motor Spirit Taxation Act, 1939 ('[Tamil Nadu] Act VI of 1939): * $ Extellsion of 3. The '[Tamil Nadu] Sales of Motor Spirit Taxation 1939(l[Til lTd] At VI f 1939)hl[Til [] p 'lTami1 Nadu Acf s] Act, 1939, (l[Temil lrTadu] Act VI of 1939), the l[Tamil VI of 19~9, Nadt: Entertainments Tax Act, 1 939 ('[Tamil Nadu] Act X f 1939)d hlITil Nd] Gl SlTA x of 1939 , ([] X of 1939), and the lITamil Nadu] General Sales Tax Act,