Tamil Nadu Government Gazette, Part II, Section 2, No. 40, 14 October 2009

What the Gazette issue covers

The Tamil Nadu Government Gazette, Part II, Section 2, No. 40, dated 14 October 2009, contains three separate measures concerning furnace oil taxation, an industrial dispute and minimum wages in public motor transport. It does not contain a land or property notification.

Furnace oil tax exemption

G.O. (Ms.) No. 146, Commercial Taxes and Registration (B2), dated 29 September 2009, exempts dealers from tax under the Tamil Nadu Value Added Tax Act, 2006 on furnace oil sold to registered industrial consumers for generating electricity through captive generators.

Key conditions are:

• The industrial consumer must be registered under the Tamil Nadu Value Added Tax Act, 2006.
• The furnace oil must be used in captive generators at industrial premises in Tamil Nadu.
• A certificate in the prescribed format must be produced every month, identifying the seller, purchase month, industrial premises, invoices, quantity and value.
• The exemption is treated as effective from 1 April 2009 through 30 September 2009, inclusive.

Transfer of industrial dispute

G.O. (D) No. 512, Labour and Employment (C), dated 23 September 2009, transfers Industrial Dispute No. 25 of 2007 from the Labour Court, Salem to the Principal Labour Court, Madras. The transferred dispute is to be heard with Industrial Dispute No. 9 of 2007 pending before the Principal Labour Court, Madras.

The decision followed a representation from the General Secretary of Bharat Technologies Auto Components Employees Union, a direction from the High Court, Madras to consider that representation, and consultation with the Commissioner of Labour.

Public motor transport wages

G.O. (2D) No. 64, Labour and Employment (JI), dated 23 July 2009, revises monthly minimum basic wages for listed public motor transport employees throughout Tamil Nadu. The revision takes effect from publication in the Tamil Nadu Government Gazette and supersedes Notification No. II(2)/LE/597/2003.

Key provisions include:

• Listed monthly basic wages range from Rs. 3,570 to Rs. 4,168, depending on the job category.
• Dearness allowance increases by Rs. 7.50 per month for each point above 475 in the specified Chennai City Consumer Price Index.
• Dearness allowance is revised from 1 April each year using the preceding January to December indices.
• Men and women doing the same work must receive the same wages.
• Monthly wages are divided by 26 to calculate daily wages.
• Existing wages above the revised minimum must continue to be paid.