,.
·'- The 22nd March 1966 N .LJL.4 /63/15.-The following Act of the Assam Legislative Assemb \, which recei ved the assent of the President is hereby published for general information.
ASSA M ACT VII OF 1966
(Received the assene of the President on thc 19th March, 1966) THE ASSAM FINANCE (SALES TAX) (AMEN[;MENT) A CT, .1965 [P ublish ed in the Assam Gaz ette Extraordinary, dated the 23rd March, 1966J An
Act
furthe r to amend the Assam Finance (Sales Tax) Act, 1956. Pre ble
W hereas it is expedient further to amend the Assam F inance (Sales Tax) Act, 1956, hereinafter called the principal Act, in the manner hereinafter appearing;
Assa m ACI
xr of 19;6.
---------------------~
1
It is hereby enacted in the Sixteenth Year of the Republic of India as follows : -
Short t itle, I . (1) T'h is Act, may be caIled the Assam extent and Finance (Sales T ax) (Amen d ment) Act, 1965. COmmence'
ment.
(2) It shall have ·the like extent as the prin- cipal Act.
(3) It shall come into forc e on such date as the State Go vernment m a y, by notifi ca tion in the Offic ial Gazette, a ppo int.
2. I n clause (ii) of sub-sec tio n (9) of section 2 of the principal Ac t,-
Am end-
-:.ent of sec-
t ,on 2 of
Avsam Act
XI of 1956.
A rn e n d-
ment of th e
Schedule to
Assam Act
XI or 1956.
( f ) for the words "naye paise" or "naya p ai sa " , as the case may be, wh er ever the y occ ur in the clause, t he word "pai:ie" or " paisa " , as the case may be, shall be subs tit uted ;
(2) betwee n the punctu a ti on "( i ) "~ and figures and words "4,'76 per cent u m", th e figures and words " t" 54 per centum in the case of go z.ds taxed a t the ra te or 7 paise in the r upee" ffJ !lowed by the punctuation "e;)" shall be inserted .
3. In the Se~dule to the principal Act,-
(I) lor the figures and words " 5 nP. i n t he r upee" aga inst item numbers 1&;, 18, 21, 2~, 25, 2B, 29 and 32, the figures and words "7 paise in the rupee" shal l be substitu ted ;
(2) for item 36, the foHowing sh all be sub- stit uted , n amely :-
"36. Tinned . cann ed , bottled or pa ked hods or p ro- v isions
includir.gcon- - fect ion ery, biscuits and cakes.
7 P;a;se in the
rupee."
~---~----~----==----
~---
2
3
(3) After item 46, the following shall be inserted as items 47,4U,49, 50 and 51, namely-
"47. AU machineries and spare parts thereof.
48. Pl astic, eeluloid and bake- lite goods.
49. Ladies hand bags and other types of vanity bags.
50. Tinned, bottled or packed milk foods.
51. Petroleum coke and Petro- leum gas.
7 Paise in the
rupee.
7 Paise in the
rupee.
7 Paise In the'
rupee.
S Paise in the
rupee.
S Paise in the
rupee: t .... ..-
U. TAHBILDAR,
Deputy Secy. to the- Govt . of Assam , Law Department.
""----------- '---- - -
-'-------------~/