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Section 3:Rate of Purchase Tax

3.The rates at which the tax shall be levied Assam ACT and collected on the purchase of the items of the XIX of
chase Tax. S h 1967. chedule under t e Assam Purchase Tax Act, 1967,
shall be as follows : ..:....
in respect of item. 1.
in respect of items 2 and 3.
in respect of item 4.
Four paise per rupee value of the
price at which the taxable goods
are purchased.
Three paise per rupee value of the
price at which the tax.able goods
are purchased.
Two paise per rupee value of the
price at which the taxable goods
are purchased.