ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT
NOTIFICATIONI -
. .~. The 2nd April 1979 No.LGL.41/79/14.-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.
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6'16 THE ASSAM GAZETTE, EXTHAORDINARY, APRIL 3, 19i9 -----~-----· -·- -·------ - ---· - ----- · --------
ASSAM ACT V OF 1979
(Received the assent of the Governor on 31st March, 1979)
THE ASSAM SALES TAX (AMENDMENT) ACT. 1979
An
Act
further to amend the Assam Sales Tax Act, 1974• Preamble.
Shor t titl e ,
extent and
commence-
1nen t.
Whereas it is expedient further to amend the Assam Sales Tax Act, 1947, hereinafter called the principal Act, in the manner hereinafter appearing ;
It is hereby enacted in the Thirtieth Year of the Republic of India as follows:-
1. ( 1) This Act may be called the Assam Sales Tax (Amendment) Act, 1979.
(2) It shall have the like extent as the principal Act.
(3 ) It shall come into force from the 1st day of April, 1979. ~fS~~~~~n; .- 2.bin S~ction(
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)3 ohf the principal Act, of Assa m ior su -sect10n , t e following shall be A ct XVII substituted, namely :-
of 1947.
1 ' Liability
to tax. (1) Subj~ct to the provisions of this Act and with effect · from the commence- ment of the Assam Sales Tax (Amendment) Act, 1979, every dealer whose gross turnover from sales which have taken place either wholly in Assam or both in and outside Assam during the twelve months immedi- ately preceding the date of such commence- ment exceeded Rs. 20,000 (hereinafter referred to as "the taxable quantum") shall be liable to pay tax under this Act on sales which have taken place in Assam on and from the date of such commencement :
Assam Act
XVII of
1947.
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THE ASSAM GAZETTE, EXTRAOI'l.DINARY, APRIL 3, 1979 697 Provided that the tax shall not be
payable on sales involved in the execution of a contract which is shown to the
satisfaction of the Commissioner to have been entered into on or before the 1st day of February, 1948.''
Amendment 3. In Schedule III to the principal Act, of Schedule h C'. 11 . h 11 b . d • N 3 A III of Assam t e 10 OWtng S a e tnserte as 1tem O• "1', ~r 19~ill namely :--- '
"34 (i) Rum sold at Defence Services installations.
(ii) Rum sold to person- nel of the Armed
Branch Police of the Government of Assam. Exemption is allowed on condition that rum is sold to personnel of Defence Services strictly for personal consump· tion.
Exemption is allowed on condition that ram is sold to personnel of Armed Braach Police of the Government of Assam strictly for personal consumption on production 9f an identity certificate from the Deputy Commissioner or Sub- divisional Officer of the area."
U. TAHBILDAR,
Secretary to the Govt. of Assam, Legislative Department. PAU~ATI-Printed and published by the S updt ifc, Assam Govt. Printlng ,Pre, 1 (E:1:tGazette) N<' 0 I99-880-250-!-50- 3·4.197Q.
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