Assam General Sales Tax Act, 1993

{
    "id": 13596,
    "slug": "assam-general-sales-tax-act-1993",
    "title": "Assam General Sales Tax Act, 1993",
    "short_title": "Assam General Sales Tax Act, 1993",
    "act_number": "",
    "act_year": 1993,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Assam General Sales Tax Act, 1993",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and Commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definition.",
            "chapter": null,
            "content": "(1) \"Appellate Authority\" means the Authority authorised by the State Government under sub-section (5) of Section 3 to hear and decided appeals under section 34.\n(2) \"Appointed day\" means the date or dates appointed for the commencement of the provisions of this Act under sub-section (3) of the section 1.\n(3) \"Assessing Officer\" means any person appointed to assist the Commissioner under sub section (1) of section 3 to whom all or any of the powers of the Commissioner for the levy and collection of tax conferred by or under this Act or rules framed there under has been delegated by the Commissioner under sub section (3) of that section.\n(4) \"Assessment\" means an assessment or reassessment of tax payable under this Act.\n(5) \"Business\" includes -\n(i) any trade, commerce, manufacture of any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues therefrom;\n(ii) the execution of any works contract or transfer of the right to use any goods for any purpose under a lease; and\n(iii) any transaction including the rendering of any service in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure, concern, works-contract or lease, or to the setting up of any such business;\n(6) \"Commissioner\" means a person appointed to be the Commissioner of Taxes under sub section (1) of section 3;\n(7) \"Company\" means a company as defined in section 3 of the Companies Act, 1956 (1 of 1956);\n(8) \"Contractee\" means any person at whose instance or for whose benefit a works-contract is executed;\n(9) \"Contractor\" means any person executing a works - contract and includes a sub contractor;\n(10) \"Dealer\" means any persons who carries on the business of selling or purchasing goods in the State and includes -\n(i) Government and local authority;\n(ii) a comparative society or a club or any association which supplies goods to its members or which sells goods supplied to it by its members;\n(iii) a factor, a broker, a commission agent, a del credere agent, and auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as herein before mentioned or not, who carries on the business of purchasing or selling goods and who has, in the customary of business, authority to purchase or sell goods for and on behalf of, or belong to principals whether resident within or outside the State; and includes a person delivering goods on the purchase or any system of payment of installment or making any sale within the meaning of clause (33) of this section;\n(iv) a contractor or a lessor;\n(11) \"Declared goods\" means goods declared under section 14 of the Central Sale Tax Act, 1956 (74 of 1956), to be of special importance in inter-State trade or commerce and the sale or which is taxable under this Act;\n(12) \"Director\" in relation to a company has the meaning assigned to it in the Companies Act, 1956 (1 of 1956);\n(13) \"Financial lease\" means a lease, normally irrevocable, that transfers substantially all the risks and rewards incidental to the ownership of an asset which may or may not be eventually transferred;\n(14) \"Firm, partner and partnership\" have the meaning respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932);\n(15) \"Goods\" means all kinds of movable properties other than newspapers, actionable claims, stocks, or securities;\n(16) \"Government\" means the Central Government or the Government of any State or Union Territory in the Indian Union;\n(17) \"Goods turnover\" in respect of any period means the aggregate of the sale prices received or receivable or purchase prices paid or payable by the dealer in respect of all sales or purchases of goods effected by him during such period;\n(18) \"Hire purchase\" means an agreement under which goods are let on hire and the hirer has the option to purchase the goods in accordance with the terms of the agreement and under which -\n(i) possession of goods is delivered by the owner thereof to a person on condition that such persons pays the agreed amount in periodical installments;\n(ii) the property in the goods is to pass to such person on the payment of the last of such installments ; and\n(iii) such person has the right to terminate the agreement at any time before the property so passes;\n(19) \"Lease\" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified purpose for cash deferred payment or other valuable consideration without the transfer of ownership and includes a sub lease but does not include any transfer on hire purchase or any system of payment by installments;\n(20) \"Lesee\" means any person to whom the right to use any goods for any purpose is transferred under a lease;\n(21) \"Lessor\" means any person by whom the right to use any goods for any purpose is transferred under a lease;\n(22) \"Manufacture\" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, blending, finishing or otherwise processing, treating or adapting any goods; but does not include a works contract or such manufactures or manufacturing processes as may be prescribed;\n(23) \"Month\" means the month according to the English calendar;\n(24) \"Official Gazette\" means the Official Gazette of the Government of the State;\n(25) \"Operating lease\" means a lease other than a financial lease;\n(26) \"Person\" means any individual or association or body of individuals and includes a department of the Government, a Hindu undivided or joint family, a firm and a company whether incorporated or not, or a public sector undertaking;\n(27) \"Prescribed\" means prescribed by rules made under this Act;\n(28) \"Principal Officer\" used with reference to a company or association, means the Secretary, Manager, Managing Agent or Managing Director of the company or the Manager of the association and includes any person connected with the management of the affairs of the company or association upon whom the Commissioner has served a notice of his intention of treating him as the Principal Officer thereof;\n(29) \"Public servant\" has the same meaning as in section 21 of the Indian Penal Code, 1860 (45 of 1860);\n(30) \"Purchase price\" means the amount paid or payable by a dealer as valuable consideration for the purchase of goods determined in the prescribed manner;\n(31) \"Registered dealer\" means a dealer registered under the provisions of this Act;\n(32) \"Rules\" means the rules framed under this Act;\n(33) \"Sales\" with all the grammatical variations and cognate expressions means any transfer of property in goods by any persons for cash, deterred payment or other valuable consideration, and includes-\n(i) Any transfer otherwise than in pursuance of a contract of property in any goods for cash, deterred payment or other valuable consideration;\n(ii) Any transfer of property in goods (whether as goods or in some other form) involved I the execution of a works-contract;\n(iii) Any delivery of goods on hire purchase or any system of payment by installments or under a financial lease;\n(iv) Any transer of the use of any goods under an operating lease;\n(v) Any supply of goods by an unincorporated association or a body of persons to a member thereof for cash, deferred payment or other valuable consideration;\n(vi) Any supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;\nExplanation.\n(a) In a case falling under sub clause (ii), if the goods are in the State at the time of their use, application or appropriation for the execution of the works contract notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been, wholly or in part, moved from outside the State;\n(b) In a case falling under sub clause (iii), if the goods are delivered for use in the State;\n(c) In a case falling under sub clause (iv), if the goods are used by the lessee within the State during any period notwithstanding that the agreement for the lease has been made outside the State or that the goods have been delivered to the lessee outside the State;\n(d) In any other case if the goods are in the State -\n(i) In the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and\n(ii) In the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller, whether the assent of the buyer to such appropriation is prior or subsequent to appropriation;\nExplanation 2.\n(a) When the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or\n(b) When the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid-\n(i) To have sold the goods at one rate and passed on the ale proceeds to his principal at another rate; or\n(ii) to have purchased the goods at one rate and passed them on to his principal at another rate; or\n(iii) Not to have accounted to his principal for the entire collection or deductions made by him, in the sales or purchase effected by him on behalf of his principal; or\n(iv) To have acted for a fictitious or non existent principal.\n(34) \"Sale Price\" means:-\n(a) In respect of a sale falling under sub clause (ii) of clause (33) the consideration received or receivable by the dealer in respect of any works contract executed or under execution by him as increased by the market price of any goods supplied or to be supplied to him free of cost or the excess of the market price over the price charged on any goods supplied to be supplied to him at a concessional rate by the contractee or any other person for use, application or appropriation in the works-contract;\nExplanation.\n(b) In respect of a sale falling under sub-clause (iii) of clause (33) the price which the goods would have fetched if sold on the date they were delivered;\n(c) In respect of a sale falling under sub-clause (iv) of clause (33), the consideration received or receivable by the dealer in respect of the lease;\nExplanation.\n(d) In respect of a sale under any other sub-clause of clause (33), the amount received or receivable by a dealer as valuable consideration for the sale of goods including any sum charged, whether stated separately or not for anything done by the dealer in respect of the goods at the time of or before delivery thereof or undertaken to be done after the delivery whether under the contract of sale or under a separate contract but excluding -\n(i) The cost of outward freight, delivery, or installation or interest when such cost or interest is separately charged, subject to such conditions and restrictions as may be prescribed, and\n(ii) Any sum allowed as a cash discount according to ordinary trade practice;\nExplanation 1.\nExplanation 2.\n(35) \"State means the State of Assam;\n(36) \"Tax\" means the tax payable under this Act on the sale or purchase of goods and includes any tax payable on the transfer of property in goods (whether as goods or in any other form) involved in the a works-contract or on the transfer of the right to use any goods for any purpose;\n(37) \"Tribunal\" means the Assam Sales Tax Appellate Tribunal appointed under section 5;\n(38) \"Works contract\" means and includes any agreement for carrying out-\n(i) The construction, fitting out, improvement or repair of any building, road, bridge, dam or other immovable property; or\n(ii) The installation, fabrication, assembling, commissioning or repair of any plant or machinery, whether or not affixed to any building or other immovable property; or\n(iii) The overhauling or repairing or dismantling of -\n(a) Any motor vehicle,\n(b) Any sea-going vessel,\n(c) Any other vessel propelled by mechanical means;\n(d) Any aircraft; or\n(e) Any equipment or necessary part of any of the aforesaid items; or\n(iv) The fitting out or fabrication, assembling altering, or re-assembling, blending, furnishing, improving, processing or otherwise treating or adapting any goods; and\n(v) The supply of goods and provision of known how, designs, labour-supervision inspection, training or other services in connection with any of the operations mentioned in sub-clauses (i) to (iv) above.\nExplanation.\n(39) \"Year\" means the official financial year of the Government.\nChapter II\nTax Authorities and Appellate Tribunal",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Tax Authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Jurisdiction of Tax Authority not to be called in question.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Assam State Tax Appellate Tribunal.",
            "chapter": null,
            "content": "(a) The persons who are qualified to be judges of the High Court, and serving or retired person;\n(b) And the serving or retired person belong to the Assam Taxation Service who hold or have held a post not below the rank of Deputy Commissioner of Taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Persons appointed deemed to be public servants etc.",
            "chapter": null,
            "content": "Chapter III\nIncedence and Levy of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Liability to Tax.",
            "chapter": null,
            "content": "(i) Outside the State;\n(ii) In the course of the import of the goods into or export of the goods out of, the territory of India; or\n(iii) In the course of Inter-State trade or commerce\n(i) In the case of a dealer who has more than one place of business in the State or, who is an importer or a manufacturer or a casual dealer or non-resident dealer or an agent of a non-residential dealer on a dealer in whose case the tax is leviable at the point of last purchase ...... Nil.\n(ii) In the case of a dealer, being a lessor under an operating lease ...... Rs 50,000/-\n(iii) In respect of any other dealer or contractor or lessor ....... Rs 50,000/-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Change of tax and rates.",
            "chapter": null,
            "content": "(a) In respect of goods specified in Schedule II, at the first point of sale within the State, all the rate or rates specified in that Schedule;\nExplanation.\n(b) In respect of goods specified in Schedule III, all the point of last sale within the State, at the rate or rates specified in that Schedule;\n(c) In respect of goods specified in Schedule IV, at such point or point of sale and at such rate or rates as specified in that Schedule;\n(d) In respect of goods specified in Schedule V, at such point or points of purchase and at such rate or rates specified in that Schedule;\n(e) In respect of any transfer of property in goods (whether as goods or any other form) involved in a works-contract of the nature specified in Schedule VI, at the rate or rates specified in that Schedule; and\n(f) In respect of any operating lease as specified in Schedule VII, at the rate or rates specified in that Schedule;\n(i) The turnover during such year of goods exempted under section 9;\n(ii) In respect of goods specified in Schedule II, the turnover during such year of goods which is shown, to the satisfaction of the Assessing Authority, to have been subjected to tax in the State;\n(iii) In respect of goods specified in Schedule III, the turnover during such year of sale to registered dealers of goods specified in the purchasing dealer's certificate of registration as being intended for resale within the State or of containers or other materials for the packing of such goods;\n(iv) In respect of goods involved in any works-contract specified in Schedule VI-\n(a) The turnover retaining to declared goods, and\n(b) So much of the labour and other charges incurred by the dealer after the transfer of the property in the goods involved in the works contract or at the option of the dealer such percentage towards labour and other charges of the gross turnover after deducting therefrom the turnover relating to declared goods as is specified in that Schedule;\n(v) Such other amount as may be prescribed and\n(vi) From the resultant balance an amount arrived at by applying the following formula -\nRate of tax x Resultant balance as mentioned above\n100+rate of tax\nExplanation.\n(i) Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from the registered dealer in circumstances in which no tax is payable under this section, or\n(ii) Where a dealer, in the course of business, purchases any goods (the sale or purchases of which is liable to tax under this Act) from a person other than a registered dealer; and such goods or the goods in the manufacture of which they have been used are not sold in the State within such period as may be prescribed;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Exemption.",
            "chapter": null,
            "content": "(i) At all or any specified point or points of sale in a series of sales by successive dealers; or\n(ii) By any specified class of persons in regard to the whole or any part of their turnover:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Burden of Proof.",
            "chapter": null,
            "content": "Chapter IV\nRegistration of Dealers, Etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Compulsory Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Registration by Assessing Officer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Voluntary Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Certificate of Registration.",
            "chapter": null,
            "content": "(i) The business in respect of which the certificate was issued has been discontinued or transferred, or\n(ii) The liability to pay tax in respect of such business has ceased under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Security to be furnished or licence, permit, etc. to be obtained in certain cases.",
            "chapter": null,
            "content": "(a) For the purpose and timely payment of the amount of any tax or other sum payable under this Act; or\n(b) For the proper use and safe custody of any declaration furnished or any form prescribed under sub-section (2) of section to supplied under this Act.\nChapter V\nReturn, Assessment and Re-Assessment",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Payment of Tax of Return.",
            "chapter": null,
            "content": "(a) In the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs by his guardian or by any other person competent to act on his behalf.\n(b) In the case of a Hindu undivided family by the kerta and where the karta is absent from India or is mentally incapacitated from attending to his affairs by any other adult member of such family;\n(c) In any case of a company or local authority, by the Principal Officer thereof;\n(d) In the case of any other association, by any member of the association or the Principal Officer thereof; and\n(e) In the case of any other person, by that person or by some person competent to act on his behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Assessment.",
            "chapter": null,
            "content": "(a) In a case where an assessment has been made under sub-section (2), subject to such conditions as may be prescribed, and\n(b) In a case not falling under sub-section (2) where a return has been furnished, serve on the dealer a notice in the prescribed form requiring him on the date and at the place specified therein, to appear before him and to produce or cause to the produced any evidence on which he may rely in support of his return, or produce or cause to be produced such accounts or documents as the Assessing Officer may specify in such notice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Turnover.",
            "chapter": null,
            "content": "(a) In a case where the dealer has concealed, omitted or failed to disclose fully and truly the particulars of such turnover or furnished incorrect or incomplete particulars of his turnover or the rate of tax applicable to any part thereof or made incorrect claim for any exemption deduction or relief, within eight years from the date of the relevant year for which or, part of which the assessment or re-assessment is required to be made; and\n(b) In any other case, within four years from the end of the relevant year for which or part of which an assessment or re-assessment is required to be made;\nExplanations.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Time limit for completion of assessment and re-assessments.",
            "chapter": null,
            "content": "(a) In a case falling under clause (1) of that section, after the expiry of three years; and\n(b) In a case falling under clause (b) of that section after the expiry of one year from the end of the year in which the notice under that section is served on the dealer.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Composition of tax payable.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Assessment in certain cases.",
            "chapter": null,
            "content": "Chapter VII\nPayment, Collection, Recovery and Refund of Tax or Other Dues.\n22.\n23.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Rounding of Tax, interest and penalty.",
            "chapter": null,
            "content": "25.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "26",
            "title": "26. Special mode or recovery.",
            "chapter": null,
            "content": "(a) From whom any amount of money is due or may become due, to a dealer or person liable on whom notice has been served under sub-section (1) of section 25; or\n(b) Who holds or may subsequently hold money for or on account of such dealer or person liable, to pay to the Assessing Officer either forthwith upon the money becoming due or being held or within the time specified I the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer or person liable as respect of any amount payable under this Act, or the whole of the money where it is equal to or less than that amount.\nExplanations.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "27",
            "title": "27. Special Provisions relating to deduction of tax at source in certain cases.",
            "chapter": null,
            "content": "(a) Every person (not being an individual or a Hindu undivided family) responsible for making any payment or discharging any liability on account of any amount payable for the transfer of property in goods (whether as goods or in some other form) involved in a works contract specified in Schedule VI or for the transfer of the right to use any goods specified in Schedule VI for any purpose.\n(b) Every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this Act to the State Government or to a company, corporation, board, authority, undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the State Government, or a public company shall, at the time of credit to the account of or a public company shall, at the time of credit to the account of or payment to the payee of such amount in cash, by cheque, by adjustment or in any other manner whatsoever, deduct tax therefrom in the prescribed manner at the prescribed rate:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "28",
            "title": "28. Period for commencing recovery proceedings.",
            "chapter": null,
            "content": "Explanation 1.\nExplanation 2.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "29",
            "title": "29. Recovery by suit or under other law not affected.",
            "chapter": null,
            "content": "(a) Any other law for the time being in force relating to the recovery of debts due to the State Government, or\n(b) The right of the State Government to institute a suit for the recovery of the arrears due from the assessee;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "30",
            "title": "30. Refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "31",
            "title": "31. Power to withhold refunds in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "32",
            "title": "32. Interest on Refund.",
            "chapter": null,
            "content": "(a) In a case where such refund relates to any excess paid before or at the time of furnishing the return under sub-section (3) of section 16 from the first day in month next following the month in which such return is actually furnished; and\n(b) In any other case from the first day of the month next following the month in which such payment was actually made;\nChapter VIII\nAppeal, Revision, Determination and Rectification",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "33",
            "title": "33. Appeal to Appellate Authority and Tribunal.",
            "chapter": null,
            "content": "Explanation.\n(a) By a dealer or a person aggrieved by any final order passed under this Act by the Commissioner in so far as such order relates to the assessment of turnover of the tax payable or to the imposition of any penalty under this Act and\n(b) By a dealer or a person or the Commissioner aggrieved by any final order passed in Appellate Authority in so far as such order relates to the assessment of turnover or the tax payable or to the imposition of any penalty under this Act within sixty days from the date on which such order was served on him.\n(a) An assessment made under subsection (2) of section 7; or\n(b) A determination of tax made under section 20; or\n(c) An order levying interest under section 22; or\n(d) An order withholding a refund under section 31; or\n(e) An order pertaining to the seizure of account books, registers and other documents under section 44; or\n(f) An order under section 46; or\n(g) An order sanctioning prosecution under any provision of this Act or compounding refusing to compound any offence under section 67; or\n(h) Such other orders as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "34",
            "title": "34. Procedure in appeal.",
            "chapter": null,
            "content": "(a) Summarily reject the appeal unless the requirements of section 33 and any rules framed thereunder have been duly compiled with; or\n(b) Confirm or annul the order; or\n(c) Very the order so as either to enhance or reduce the tax, penalty or any other sum payable by the dealer, or\n(d) Set aside the order and issue directions for a fresh order to be made; or\n(e) Pass such other order as he or it thinks fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "35",
            "title": "35. Revision by the High Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "36",
            "title": "36. Revision of order by the Commissioner.",
            "chapter": null,
            "content": "Explanations.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "37",
            "title": "37. Rectification of assessment and orders.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "38",
            "title": "38. Exclusion of time taken for obtaining copy.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "39",
            "title": "39. Bar to certain proceedings.",
            "chapter": null,
            "content": "Chapter IX\nAccounts, Inspection, Search and Seizure, Restrictions on Movement of Goods and Power to Call for Information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "40",
            "title": "40. Maintenance of accounts.",
            "chapter": null,
            "content": "(a) Maintain correct and complete accounts of dispatches and arrivals of goods and also of stock and goods manufactured or transferred in a register in such form as may be laid down by the Commissioner by a notification; and\n(b) Display at a conspicuous place at his place of business a list of all accounts books maintained by him and also description and location of all godowns, warehouses and manufacturing premises where the goods are stored, kept or manufactured.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "41",
            "title": "41. Form of accounts.",
            "chapter": null,
            "content": "(a) Keep an account of purchases in such form as the Commissioner any lay down by a notification, and shall also preserve all invoices, bijaks, challans and other documents, supporting purchases for a period of not less than eight years after the completion of assessment, appeal or revision for the year whichever is later; and\n(b) Issue a challan in respect of all transfer of goods from his place of business otherwise than as a result of sale in such form as the Commissioner may be notification lay down.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "42",
            "title": "42. Furnishing of information by clearing and forwarding agent.",
            "chapter": null,
            "content": "Explanation.\n(i) \"Dealer\" shall include a person who renders his services for booking of or taking delivery of consignment of goods at a Railway Station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "43",
            "title": "43. Furnishing of Information by owners of warehouses, godowns etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "44",
            "title": "44. Production, inspection, and seizure of accounts documents and goods and search of premises.",
            "chapter": null,
            "content": "Explanation.\n(b) The authority referred to in clause (a) shall, in a case where the dealer or the person in-charge of goods as mentioned in clause (a), fails to produce any evidence or satisfy the said authority regarding the proper accounting of goods, impose a penalty, after giving an opportunity of being heard in the prescribed manner to the dealer or such person which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid.\n(c) If the dealer or the person in-charge of goods as mentioned in clause support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such a person deposits a security equivalent to three times the amount of tax calculated on the value of the goods.\n(d) If penalty imposed under clause (b) is not paid forthwith or no security is furnished as provided in clause (c) or the goods are not clcimed by any person, the authority referred to in clause (a) shall arrange for the safe custody of the goods.\n(e) In case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of fifteen days from the date of seizure, the goods so, seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); the balance of the sale-proceeds if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner.\n(f) In a case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods to the satisfaction of the authority referred to in said clause (a) is not produced within fifteen days from the date on which security is deposited, the amount of security shall stand forfeited to the State Government. If, however, evidence or document to the satisfaction of the authority mentioned in clause (a) regarding the proper accounting of goods is produced within the said period of fifteen days, the security shall be released and the amount shall be refunded in the prescribed manner.\n(ii) The power conferred by sub-clause (i) shall also include the power to seal any box or receptacle, godown or building where any accounts, registers or other documents or goods may be kept or are reasonably suspected to be kept.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "45",
            "title": "45. Constitution of vigilance or Enforcement Wing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "46",
            "title": "46. Restrictions on the movement of goods.",
            "chapter": null,
            "content": "(a) Whether such tax has been paid; or\n(b) Whether the sale or purchase of the goods carried has, for the purpose of the payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (7).\n(a) (i) That the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or\n(ii) That the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in subsection (7) and the declarations given was correct and complete to the satisfaction of the check post officer, the said officer shall release the goods vehicle or boat with the goods carried; or\n(b) (i) That the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or\n(ii) That the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, has not been properly accounted for in the documents referred to in sub-section (7) or no correct and complete declaration is given in respect of goods carried and if the said officer is satisfied after making such enquiry as he deems fit that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods vehicle or boat, or the consignment of the consignee;\n(b) If it appears to the said officer that the driver or the person in charge of the goods vehicle or boat is not giving the correct name and address of the owner of the goods vehicle or of the boat, or of the consignor or the consignee of the goods, and if the said: officer is, satisfied after making such enquiry as he deems fit, that with a view, to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods either in the check post or elsewhere as long as may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or the boat or of the consignor or of the consignee of the goods.\n(i) That the goods shall be kept in the office godown or other place within the State, belonging to the owner of the goods vehicle or the boat and in the custody of such owner, and\n(ii) That the goods shall not be delivered to the consignor, consignee or any other person without the order of the said officer and for this purpose the driver of any other person in charge of the goods vehicle or boat shall furnish an authorisation from the owner of the goods vehicle or boat authorising him to give such undertaking on his behalf.\nExplanation 1.\n(i) Bill of sale or delivery note or such other documents as may be prescribed, and\n(ii) Log-book or, as the case may be, Goods Vehicle Record or Trip Sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "47",
            "title": "47. Power to call for information.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "48",
            "title": "48. Power to take evidence or oath etc.",
            "chapter": null,
            "content": "(a) Discovery and inspection;\n(b) Enforcing, the attendance of any person including any officer of a banking company and examining him on oath or affirmation,\n(c) Compelling the production of books of account or other documents.\n(d) Issuing commission.\n(a) Impound any book of accounts or other documents without recording his reasons for so doing; or\n(b) Retain in his custody any such books or documents for a period exceeding thirty days (exclusive of holidays) without obtaining the approval of the Commissioner thereof.\nChapter X\nResponsibilities and Liabilities of a Dealer in Special Circumstances",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "49",
            "title": "49. Furnishing information regarding change, in the business.",
            "chapter": null,
            "content": "(a) Sells of otherwise disposes of his business or any part of his business or effects or comes to know of any other change in the ownership of the business; or\n(b) Transfers his business by way of lease; or\n(c) Discontinues his business or changes his place of business or the location of his warehouse or opens a new place of business or warehouse; or\n(d) Changes the name or nature of his business or either any change in the class or classes of goods in which he carries on his business and which in the case of a registered dealer is or are specified in his certificate of registration; or\n(e) Succeeds to any business by bequest, inheritance or otherwise; or\n(f) Being a company, society, club, firm or other association or body, effects any change in its constitution or the constitution of its Board of Directors.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "50",
            "title": "50. Information regarding officers responsible for the affairs of the business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "51",
            "title": "51. Transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "52",
            "title": "52. Legal representative of deceased person.",
            "chapter": null,
            "content": "(a) Any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representatives and may be continued against the legal representatives from the, stage at which it stood on the date of the death of the deceased; and\n(b) Any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representatives.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "53",
            "title": "53. Assessment after partition of undivided family, disruption or dissolution of a firm or an association of persons.",
            "chapter": null,
            "content": "(a) The tax, interest, penalty, or any other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution shall be assessed or imposed as if no partition, disruption or dissolution had taken place, and all the provisions of this Act shall apply accordingly, and\n(b) Every persons who was at the time of such partition, disruption or dissolution a member or partner of a Hindu undivided family, association of persons or firm and the legal representative of any such person who is deceased shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment of the tax, interest, penalty or other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution, whether the assessment of such tax or the levy of such interest, penalty or other dues is made prior to or after such partition, disruption or dissolution.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "54",
            "title": "54. Company in liquidation.",
            "chapter": null,
            "content": "(a) Who is the liquidator of any company which is being wound up, whether under the orders of court of otherwise; or\n(b) Who has been appointed the receiver of any assets of a company (hereinafter referred to as the liquidation);\n(a) Shall not, without the leave of the Assessing Officer, part with any of the assets of the company or the properties in his hands until he has been notified by the Assessing Officer under sub-section (2); and\n(b) On being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "55",
            "title": "55. Liability of guardian and trustees, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "56",
            "title": "56. Liability of Courts of Wards etc.",
            "chapter": null,
            "content": "57.\nChapter XI\nOffences and Prosecution",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "58",
            "title": "58. Failure to furnish security maintain or preserve accounts, furnish accounts etc.",
            "chapter": null,
            "content": "(a) Being liable to pay tax under this Act, fails to get himself registered, or\n(b) Not being a registered dealer represents when purchasing goods, that he is a registered dealer, or\n(c) Not being a registered dealer collects any sum purporting to be by way of tax under this Act or being a registered dealer collects any sum purporting to be by way of tax on the sale of goods in respect of which he is not liable to pay tax or at a rate exceeding the rate at which he is liable to pay tax, or\n(d) Being a registered dealer represents when purchasing goods or class of goods not covered by his certificate of registration that such goods are covered by such certificates, or\n(e) Contravenes the requirement of subsection (4) of section 15 or the Rules made there under; or\n(f) Obstructs or prevents any authority under this Act from making an inspection under section 45 or exercising the power to search, seize or seal under section 44 or contravenes the provisions of section 45, or\n(g) Contravenes the provisions of section 54 shall be punishable with imprisonment of either description for a term which may extend to one year or with fine or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "59",
            "title": "59. Failure to furnish return.",
            "chapter": null,
            "content": "(i) In case where the amount of tax which would have been evaded if the failure has not been discovered, exceeds one lakh rupees, with imprisonment for a term which shall not be less then six months but which may extend to seven years and with fine;\n(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine; or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "60",
            "title": "60. False statement in verification etc.",
            "chapter": null,
            "content": "(i) In case where the amount of tax, which would have been evaded if the statement or account or return had been accepted as true, exceeds one lakh with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;\n(ii) In any other case with imprisonment of either description for a term which may extend to three years or with fine or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "61",
            "title": "61. Wilful attempt evade tax etc.",
            "chapter": null,
            "content": "(i) In a case where the amount sought to be evaded exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;\n(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "62",
            "title": "62. Abetment of false return.",
            "chapter": null,
            "content": "(i) In a case where the amount of tax, penalty or interest which would have been evaded if the declaration, account or statement had been accepted as true, or which is willfully attempted to be evaded exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine;\n(ii) In any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "63",
            "title": "63. Offences by companies.",
            "chapter": null,
            "content": "Explanation.\n(a) \"Company means a body corporate, and includes\n(i) A firm, and\n(ii) An association of persons or a body of individuals whether incorporated or not;\n(b) \"Director\" in relation to:-\n(i) A firm, means a partner in the firm; and\n(ii) \"Any association of persons or a body of individuals\" means any member controlling the affairs thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "64",
            "title": "64. Presumption as to books of accounts, assets, etc., in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "65",
            "title": "65. Prosecution to be at instance of Commissioner. Cognisance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "66",
            "title": "66. Cognisance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "67",
            "title": "67. Compounding of offences.",
            "chapter": null,
            "content": "(a) No proceedings under any of the foregoing provisions shall be commenced against such person or\n(b) If any such proceeding has already been commenced it shall not be further proceeded with.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "68",
            "title": "68. Disclosure by Public servant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "65",
            "title": "CHAPTER XII",
            "chapter": "CHAPTER XII",
            "content": "MISCELLANEOUS",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "69",
            "title": "69. Return etc. to be confidential.",
            "chapter": null,
            "content": "(a) Of any, of the particulars referred to in sub-section (1) for the purpose of a prosecution under the Indian Penal Code, 1860 (XIV of 1860), or prevention of corruption Act (II of 1947), in respect of any such statement return, accounts, documents or evidence, or for the purpose of a prosecution under this Act, or\n(b) Of such facts, to an officer of the Central Government as may be necessary for the purpose of enabling that Government to levy or realise any tax imposed by it, or\n(c) Of such facts to any officer of this or any other State Government as may be necessary for the purpose of enabling such officer to levy or realise any tax imposed by that Government.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "70",
            "title": "70. Return etc. not to be invalid on certain grounds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "71",
            "title": "71. Appearance by authorised representatives.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "72",
            "title": "72. Power to make rules.",
            "chapter": null,
            "content": "(i) All matters expressly required of a allowed by this Act to be prescribed;\n(ii) Such other matters which, in the opinion of the State Government, require to be regulated by rules for the prevention of any avoidance or evasion of tax or for facilitating the efficient levy and collection of any tax, interest, penalty or other sum payable under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "73",
            "title": "73. Laying of rules and certain notifications before the State.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "74",
            "title": "74. Repeals and savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "1",
            "title": "1. The Assam Sales Tax Act, 1947 (Assam Act XVII of 1947).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "2",
            "title": "2. The Assam Finance (Sales Tax) Act, 1956 (Assam Act XI of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "3",
            "title": "3. The Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955, (Assam Act IX of 1956).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "4",
            "title": "4. The Assam Purchase Tax Act, 1967. (Assam Act XIX of 1967).",
            "chapter": null,
            "content": "(a) An appeal or application for refund, rectification or revision, in respect of any period ending before the appointed day, provided such appeal or application had been made and the time limit for such appeal or application had not expired before the appointed day;\n(b) Any proceeding by way of rectification or revision in respect of any period ending before the appointed day provided the time limit for such rectification or revision has not expired, before the appointed day.\n(c) Any return, statement or account relating to any period ending before the appointed day which is delivered, furnished or produced on or after the appointed day or any proceeding has been taken under Chapter IX on or after the appointed day.\n(d) Any tax, interest, penalty or other dues remaining unpaid on the appointed day.\n(f) Any tax relating to any period ending before the appointed day which is refundable on or after the appointed day.\nPower to remove difficulties. - If any difficulty arises in giving effect to the provisions of this Act, the State Government may, as the occasion may require, by order, do anything not inconsistent with the purpose of the Act as appear to them to be necessary or expedient for removing the difficulty.\nPower to remove difficulties.\nSchedule I (List of Exempted Items)\n[See Section 9 (1)]\nSI. No\nSI. No\nDescription of Good\nDescription of Good\nCondition & exception for exemption\nCondition & exception for exemption\n1.\nAll varieties of textiles, viz. cotton, woollen\n\t\t\t\tor silken, including rayon, art silk or nylon, whether\n\t\t\t\tmanufactured by handloom, power-loom or otherwise.\n2.\nAyurvedic, Homeopathic and Unani medicines\n\t\t\t\texcept items sold as parent and in brand names.\n3.\n(i) Anti-Malaria drugs, viz, quinine (but not\n\t\t\t\tsugar coated), quinine, alkaloids, salt of quinine, cinchona and\n\t\t\t\tchloroquine group of drugs, e.g., Nivaquine, Reschochin and\n\t\t\t\tcomoquine whether in solution or in power or in tablet form,\n\t\t\t\tpaludrine and daraprin.\n(ii) Anti-Kala-azar drugs, viz. Urea, Stibamine\n\t\t\t\tand pentamidine, Isethionate\n(iii) Vaccine, viz., simall-pox vaccine, T.A.B.\n\t\t\t\tvaccine and cholera vaccine.\n4.\nBooks, periodicals and News papers.\n5.\nBetelnuts (excluding supari and betelnuts for\n\t\t\t\tconversion into supari)\n6.\nCereals in all its forms\nExcept when sold as cooked food.\n7.\nCondom and contraceptives.\n8.\nCotton (but not cotton waste).\n9.\nEndi and Muga cloth.\n10.\nEnd and Muga Yarn.\n11.\nElectrical energy.\n13.\nFish.\nExcept when sold in sealed containers or sold as\n\t\t\t\tcooked food.\n14.\nFurnance oil\nWhen sold to public utility undertakings for\n\t\t\t\tgeneration of electric energy in Assam.\n15.\nFlowers (natural)\n16.\nFresh milk and curds\n17.\nGur and molasses\n18.\nGrass used as cattle fodder only.\n19.\nGreen tea leaf.\n20.\nHand-spun cotton yarn.\n21.\nHandloom cloth woven our of cotton yarn.\n22.\nHand woven silk (Pat) cloth.\nWhen produced and sold by weavers Co-operative\n\t\t\t\tSocieties.\n23.\nHuman blood.\n24.\nKhadi and /or products of village Industries as\n\t\t\t\tdefined in Khadi and Village Industries Commission's Act, 1956.\nWhen sold by a producer and/ or organisation,\n\t\t\t\tcertified for the purpose by the Khadi and Village Industries\n\t\t\t\tCommission constituted under the Khadi and Village Industries\n\t\t\t\tCommission's Act, 1956 or statutory State Khadi and Village\n\t\t\t\tIndustries Board constituted under the Act of the State.\n25.\nMeat.\nExcept when sold in sealed containers of sold as\n\t\t\t\tcooked foods.\n26.\nMathematical instruments for students.\n27.\nMill made cotton yarn excluding sewing thread.\n28.\nNational Flags.\n29.\nPlough, ploudh points, sickles, Khurpi, Axe,\n\t\t\t\tKhanta (for digging hole in the soil) and dao.\n30.\nPublications issued by the Publication Division\n\t\t\t\tof the Government of India, Ministry of Information and\n\t\t\t\tBroadcasting.\n31.\n(a) Rum sold at Defence Service Installations.\nExamption is allowed on condition that Rum is\n\t\t\t\tsold to Personnel of Defence Services strictly for personal\n\t\t\t\tconsumption.\n(b) Rum sold to Personnel of the Armed Branch\n\t\t\t\tPolice of the Government of Assam.\nExemption is allowed on condition that Rum is\n\t\t\t\tsold to personnel of Armed Branch Police of the Govt. of Assam\n\t\t\t\tstrictly for personal consumption on production of identity\n\t\t\t\tcertificate from the Deputy Commissioner or Sub-Divisional\n\t\t\t\tOfficer of the Area.\n32.\nSago\nExcept when sold in sealed containers.\n33.\nSalt\n34.\nSpun-silk yarn as distinguished from raw-silk\n\t\t\t\tand noil yarn\n35.\nSlates and Slate Pencils.\n36.\nSugar other than sugar candy, confectionery and\n\t\t\t\tthe like.\n37.\nSugar cane.\n38.\nTobacco and its products but excluding Zarda.\n39.\nVegetables (but not onion, garlic, spices,\n\t\t\t\tginger and condiments).\nExcept when sold as cooked food.\n40.\nWater but not ice, distilled, aeraled, processed\n\t\t\t\tor mineral water\n41.\nSchool Uniform\nSubject to production of certificate from the\n\t\t\t\tHead of the Institutions.\n42.\nWheel Chairs used by physically handicapped and\n\t\t\t\tinvalid persons.\n43.\nArtificial limbs, shoes and such other items\n\t\t\t\tused by physically handicapped persons.\n44.\nPolythene lined jute bags.\nWhen used in packing fertilisers, compost\n\t\t\t\tmanure, dry cow dung, cattle feed and calcined coke.\n45.\nChemical fertilisers and bone meals.\n46.\nFire Wood\n47.\nMustard oil and Rape oil\n48.\nPulses in all forms excluding cooked pulses.\nSchedule II\n(Taxable at The Point of Sale)\n(Taxable at The Point of Sale)\n[See Section 8 (1) (a)]\nSI. No\nSI. No\nDescription of Good\nDescription of Good\nRate of Tax\nRate of Tax\nFood items and provisions. etc.\n1.\nTinned packed or bottled foods, cakes, biscuits,\n\t\t\t\tconfectioneries and provisions\n8 paise in the rupees\n2.\nButter, ghee, cream and cheese\n8 paise in the rupees\n3.\nDried fruits.\n8 paise in the rupees\n4.\nBaby Food\n4 paise in the rupees\n5.\nIce foods including ice-cream\n8 paise in the rupees\n6.\nTinned bottled or packed milk food but excluding\n\t\t\t\tfresh milk\n8 paise in the rupees\n7.\nScented Supari, panmosala and the like\n8 paise in the rupees\n8.\nZarda of all types\n8 paise in the rupees\nMedicines\n9.\nAyurvedic, Homeopathic and Unani medicine which\n\t\t\t\tare sold in patent and in brand name\n4 paise in the rupees\n10.\nAll other medicines and drugs other than the\n\t\t\t\tfollowing:-\n(a) Antimalaria drugs, viz: quinine, in powder\n\t\t\t\tform quinine pills (but not sugar coated), Quinine Alkaloids,\n\t\t\t\tSalts of Cinchona and its Alkaloids, Totaquine, Cinchona\n\t\t\t\tfabrifuge and Chloroquine Group of drugs, e.g. Nivaquine,\n\t\t\t\tReschocin and Comoquine, whether in solution or in powder or in\n\t\t\t\ttablet form, paludrine and Daraprim.\n(b) Ani-Kala-azar drugs, viz. Urea stibamine and\n\t\t\t\tPentamidine Isethionate.\n(c) Vaccine, viz. small-pox vaccine, Cholera\n\t\t\t\tvaccine and T.A.B. vaccine.\n(d) Ayurvedic, Homeopathic and Unani medicines\n\t\t\t\texcept when sold in patent name or brand name\n4 paise in the rupees\n11.\nSpirituous medicinal preparation under any\n\t\t\t\tpharmacopaedia containing more than 12 per cent by volume of\n\t\t\t\talcohol (but other than those which are declared by the State\n\t\t\t\tGovt.by Notification in the Official Gazette to be not capable of\n\t\t\t\tcausing intoxication).\n20 paise in the rupees\nSurgical and Hospital equipments\n12.\nX-ray, Ultra-sound and, Scanning-machine, other\n\t\t\t\tmedical equipments and instruments and parts and accessories\n\t\t\t\tthereof\n12 paise in the rupees\n13.\nHospital equipments of all types\n8 paise in the rupees\nVehicles including motor vehicles and\n\t\t\t\taccessories thereof\n14.\nAll varieties of tractors, bulldozers,\n\t\t\t\texcavators earthmovers, power-tillers and parts and accessories\n\t\t\t\tthereof\n12 paise in the rupees\n15.\nBicycles including parts and accessories\n4 paise in the rupees\n16.\nTricycles, rickshawas and cycle combinations and\n\t\t\t\taccessories and parts thereof\n8 paise in the rupees\n17.\nMotor cycle and motor cycle combinations, motor\n\t\t\t\tscooter, motorettes, three wheeler, motor vehicles and spare\n\t\t\t\tparts and accessories thereof 7 paise in the rupees\n18.\nMotor vehicles including motor cars, motor\n\t\t\t\tomnibuses, motor vans, motor trucks, chassis of motor vehicles,\n\t\t\t\tbodies of motor vehicles, and all varieties by whatever name\n\t\t\t\tknown.\n4 paise in the rupees\n19.\nPerambulators and baby walker\n14 paise in the rupees\n20.\nTypes (including pneumatic tyres) flabs, and\n\t\t\t\ttubes ordinarily used for motor vehicles and trailers (whether or\n\t\t\t\tnot such types, flabs and tubes are also used for other vehicles)\n\t\t\t\tand batteries.\n8 paise in the rupees\nCosmetics, toilet goods and Detergents\n21.\nCosmetics and toilet requisites including\n\t\t\t\tscents, perfumes, snows and cream, powder, lipstick and\n\t\t\t\teye-lashes.\n14 paise in the rupees\n22.\nHair oils, tooth-paste, tooth-powder and tooth\n\t\t\t\tbrushes, hair-dying materials and shampoo\n8 paise in the rupees\n23.\nSoaps of all varieties including toilet soaps,\n\t\t\t\tshaving soaps, soaps of any other descriptions and detergents of\n\t\t\t\tall kind.\n8 paise in the rupees\n24.\nShaving sets, razors, razor blades, shaving\n\t\t\t\tsticks, shaving cream, shaving brush, depilators and other\n\t\t\t\taccessories\n8 paise in the rupees\n25.\nSanitary towels, sanitary napkins and the like.\n8 paise in the rupees\nLiquors\n26.\nCountry spirits 20 paise in the rupees\n27.\nIndia made and imported whisky, foreign liquor,\n\t\t\t\tincluding brandy, gin, rum, wine, champagne, bear, cider, perry,\n\t\t\t\tale and other fermented potable liquors except rum sold to -\n\t\t\t\tDefence personnel in Defence Services Canteens strictly for\n\t\t\t\tpersonal consumption on production of identity certificates from\n\t\t\t\tthe Deputy Commissioner or Sub-Divisional Officer of the area.\n50 paise in the rupees\n28.\nNon potable liquor, that is:-\n(a) Rectified spirit\n(b) Denatured spirit\n(c) Methyl alcohol\n(d) Absolute alcohol\n(e) Any other alcohol which the state Govt.by\n\t\t\t\tnotification in the Official Gazette declare to be non-potable\n\t\t\t\tfor the purpose of this entry\n8 paise in the rupees\nHousehold articles\n29.\nCrockery and cutlery including knives, forks and\n\t\t\t\tspoon, articles made of glass, china porcetain or glazed\n\t\t\t\tearthenware for domestic use.\n8 paise in the rupees\n30.\nCarpets including dorries\n14 paise in the rupees\n31.\nGas-cylinder, stoves burners and other\n\t\t\t\taccessories\n8 paise in the rupees\n32.\nKitchenware and utensils coated with heat\n\t\t\t\tresistant and stick resistant used for cooking as well as serving\n\t\t\t\texcepting those items mentioned in Sl.29.\n12 paise in the rupees\n33.\nLocks, padlocks and keys\n8 paise in the rupees\n34.\n(a) Pressure cooker and parts thereof\n8 paise in the rupees\n(b) Grinder mixtures and juicer and parts and\n\t\t\t\taccessories thereof\n35.\nPetromax, sloves, cookers, lamps, lanterns and\n\t\t\t\tparts and accessories thereof\n8 paise in the rupees\n36.\nFiefrigerators, air coolers; air-conditioning\n\t\t\t\tplants, geyser, wasling machine and component parts thereof.\n14 paise in the rupees\n37.\nSewing machines, knitting machines and parts and\n\t\t\t\taccessories thereof\n8 paise in the rupees\n38.\nTorch light and bulbs\n8 paise in the rupees\n39.\nDry cells and dry cell batteries\n8 paise in the rupees.\n40.\nUpholdstered furniture and furniture of all\n\t\t\t\ttypes made of timber, bamboo, cane and plastic but excluding\n\t\t\t\taluminium and iron and steel furniture;\n(a) When sold to educational institutions on\n\t\t\t\tproduction of certificates, from Head of Institution.\n8 paise in the rupees\n(b) When sold to others\n12 paise in the rupees\n41.\nVacuum flasks of all kinds including\n\t\t\t\tthermowaries\n14 paise in the rupees\nMinerals & Gases\n42.\nCoal gas and coal including coke in all its\n\t\t\t\tforms but excluding charcoal\n4 paise in the rupees\n43.\nIndustrial gases including oxygen, nitrogen,\n\t\t\t\tacstyline, gas burners and other equipments and accessories for\n\t\t\t\tuse therewith including all kinds of welding electrodes, welding\n\t\t\t\trods and wires.\n8 paise in the rupees.\n44.\nLime including limestone\n8 paise in the rupees\nBuilding Materials\n45.\n(a) Iron and Steel as defined in clause (iv) of\n\t\t\t\tSection 14 of C.S.T.Act.(Central Act.74 of 1958)\n4 paise in the rupees\n(b) Nonferrous metal, namely, Zinc and Lead used\n\t\t\t\tas coating material in the manufacture of corrugated Iron Sheels\n4 paise in the rupees\n46.\nCollapsible gates, rolling shutters whether\n\t\t\t\toperated manually, mechanically or electrically and their parts\n\t\t\t\tand grills made of iron or steel.\n8 paise in the rupees\n47.\nLifts operated by electricity or hydraulic\n\t\t\t\tpowers\n12 paise in the rupees\n48.\nBricks and tiles including hollow cement bricks\n\t\t\t\tand stone blocks\n8 paise in the rupees\n49.\nDoors, Windows, ventilations and other fixtures\n\t\t\t\tmade of wood plastic alloy, aluminium, iron and steel.\n8 paise in the rupees\n50.\nfloor tops, wall tops of all types not included\n\t\t\t\tin any other items of the schedule including ceramic and glazed\n\t\t\t\ttiles, mosaic and mosaic chips\n14 paise in the rupees\n51.\nWhite sheets plain and corrugated including\n\t\t\t\tasbestos\n4 paise in the rupees\n52.\nWater supply and sanitary fittings including\n\t\t\t\tpipes of any type used for the purpose\n8 paise in the rupees\nCinematographic & photographic equipments\n53.\nCinematographic equipments including cameras,\n\t\t\t\tprojection and sound recording and reproducing equipments,\n\t\t\t\tlenses, films and parts and accessories required for use\n\t\t\t\ttherewith\n14 paise in the rupees\n54.\nPhotographic and other cameras and enlargers\n\t\t\t\tlenses, films and plates, paper and cloth and other parts and\n\t\t\t\taccessories required for use therewith\n14 paise in the rupees\nElectric & Electrical Goods\n55.\nAll varities of computer software\n8 paise in the rupees\n56.\nElectronic systems, instruments apparatus and\n\t\t\t\tappliances including computers of all varieties and other\n\t\t\t\telectronic and parts and accessories of all such goods\n14 paise in the rupees\n57.\nGramophones and component parts thereof and\n\t\t\t\trecords\n12 paise in the rupees\n58.\nTape-recorders, Dictaphones and other similar\n\t\t\t\tapparatus for recording sound and tapes of all descriptions for\n\t\t\t\tuse therewith and parts and accessories thereof\n12 paise in the rupees\n59.\n(a) Coloured Television sets, video cassette\n\t\t\t\trecorders, video cassette players, other wireless reception\n\t\t\t\tinstruments and apparatus, radios, radio gramophone, electrical\n\t\t\t\tvalves, accumulators, amplifiers, and loud speakers and parts and\n\t\t\t\taccessories thereof\n14 paise in the rupees\n(b) Black & White T.V.Stes\n12 paise in the rupees\n60.\nSound transmitting equipments including\n\t\t\t\ttelephones and spare thereof.\n12 paise in the rupees\nProcious Metals and Ornaments\n61.\nGold and silver and articles made thereof\n\t\t\t\tincluding articles made of rolled gold and imitation gold\n7 paise in the rupees\n62.\nDiamond, emeralds, rubies, real pearls and\n\t\t\t\tsapphires, synthetic or artificial precious stones, pearls,\n\t\t\t\tartificial or cultured\n12 paise in the rupees\nPetroleum Products\n63.\nCrude Oil\n4 paise in the rupees\n64.\nCalcined petroleum coke\n4 paise in the rupees.\n65.\nDiesel Oil and Other internal combustion oils\n\t\t\t\tother than petrol.\n1 paise in the rupees\n66.\nKerosene not ordinarily used as an internal\n\t\t\t\tcombustion oil\n2 paise in the rupees\n67.\nLubricants\n12 paise in the rupees\n68.\nMotor spirit used as fuel for aircraft including\n\t\t\t\taviation turbine fuel\n25 paise in the rupees\n69.\nOther motor spirits (except diesel oil and\n\t\t\t\tinternal combustion oils other than petrol)\n12 paise in the rupees\n70.\nPetroleum gas and natural gas\n8 paise in the rupees\n71.\nRaw petroleum coke\n4 paise in the rupees\n72.\nAll other products obtained as derivatives of\n\t\t\t\tpetroleum and/or natural gas\n2 paise in the rupees\n73.\nPolyester staple fibre (PSF) and dimethyle\n\t\t\t\ttetraphthalate (DMT) acrylic fibre\n2 paise in the rupees\nMiscellaneous\n74.\nAll arms including rifles, revolver, pistol and\n\t\t\t\tammunitions for the same\n14 paise in the rupees\n75.\nAll clocks, time-pieces and watches and parts\n\t\t\t\tthereof\n14 paise in the rupees\n76.\nAll machineries and spare parts thereof\n\t\t\t\tincluding handloom and parts and accessories thereof\n8 paise in the rupees\n77.\nAll types of pump sets with electric motors\n12 paise in the rupees\n78.\n(a) Articles made of sandal wood, ivory and\n\t\t\t\tother animal bones including articles inlaid with ivory.\n12 paise in the rupees\n(b) Agarbati\n8 paise in the rupees\n79.\nArticles made of fur and skin\n12 paise in the rupees\n80.\nAcrytic yarn, acrylic blended yarn polyester\n\t\t\t\tyarn, viscose yarn, polyesters viscose blended yarn\n2 paise in the rupees\n81.\nBinoculars, telescopes, microscopes and such\n\t\t\t\tother similar goods\n12 paise in the rupees\n82.\nBulbs, plants and saplings\n8 paise in the rupees\n83.\nCigarette cases and lighters\n12 paise in the rupees\n84.\nChemicals\n8 paise in the rupees\n85.\nCitronella oil\n8 paise in the rupees\n86.\nCoir products\n8 paise in the rupees\n87.\nDyes and colours including abir\n8 paise in the rupees\n88.\nElectroplated nickel, chromium or silver or\n\t\t\t\tgerman silver goods\n8 paise in the rupees\n89.\nFire fighting equipments\n14 paise in the rupees\n90.\nFire works including coloured match\n8 paise in the rupees\n91.\nFurnance oil (except when sold to public utility\n\t\t\t\tundertakings)\n8 paise in the rupees\n92.\nHosiery goods except hosiery cloth in length\n8 paise in the rupees\n93.\nIce slabs\n8 paise in the rupees\n94.\nLottery tickets\n10 paise in the rupees\n95.\nLaminated sheets like sunmica, formica decolam\n\t\t\t\tetc.\n12 paise in the rupees\n96.\nMatches\n8 paise in the rupees\n97.\nPesticides including insecticides, fungicides,\n\t\t\t\therbicides, rodenticides etc.\n8 paise in the rupees\n98.\nPolythene granules and polythene sheets,\n\t\t\t\twrappers and bags\n4 paise in the rupees\n99.\nPlastic and other rubber foam products and\n\t\t\t\tsimilar other articles made wholly or partly of artificial or\n\t\t\t\tsynthetic resin\n14 paise in the rupees\n100.\nPaints, colours, laquers and varnishes including\n\t\t\t\tglue, polish, turpentine, thinners, putty, enamalated indigo\n10 paise in the rupees\n101.\nBrushes, sand paper and other abrasive by\n\t\t\t\twhatever name known\n8 paise in the rupees\n102.\nPrestressed concerto concrete colour (PSC)\n8 paise in the rupees\n103.\nPlywood including veneers, battens, hard board\n\t\t\t\tand any other articles made wholly or mainly of these products\n\t\t\t\tincluding flush doors and blocks boards\n8 paise in the rupees\n104.\nPipe and tube of all kinds including hume pipe\n\t\t\t\tand their fittings\n8 paise in the rupees\n105.\nRubber and synthetic rubber products\n8 paise in the rupees\n106.\nStainless steel sheets and stainless steel\n\t\t\t\tproducts\n14 paise in the rupees\n107.\nStraw board, card boards and similar other\n\t\t\t\tboards\n8 paise in the rupees\n108.\nShoe polish, shoe cream and brush\n8 paise in the rupees\n109.\nSpectacles, sun glasses, goggles, lenses,\n\t\t\t\tincluding contact lenses and framers including parts and\n\t\t\t\taccessories thereof\n8 paise in the rupees\n110.\nSolvent oils, transformer oils and coolants\n8 paise in the rupees\n111.\nType-writers, tabulating machines, calculating\n\t\t\t\tmachine photocopier and duplicating machine and parts thereof\n12 paise in the rupees\n112.\nTimber, that is to say,\n8 paise in the rupees\n(i) Tree and logs\n(ii) Sawn timber including poles, planks and\n\t\t\t\tbattens, but not fire wood.\n113.\nWeighing machines of all kinds\n8 paise in the rupees\n114.\nWeights and measures.\n8 paise in the rupees\nSchedule III\n(Taxable at The Point of Last Sale)\n(Taxable at The Point of Last Sale)\n[See Section 8 (1) (b)]\nSI. No\nSI. No\nDescription of goods\nDescription of goods\nRate of Tax\nRate of Tax\n1.\nDeclared goods not mentioned in other Schedules\n4 paise in the rupees\n2.\nOther goods (other than the goods mentioned in\n\t\t\t\tthe SCHEDULED I, II, IV and V)\n8 paise in the rupees\nThe Schedule IV\n[See Section 8(1) (C)]\nSI. No\nSI. No\nDescription of goods\nDescription of goods\nPoint of levy and rate of tax (per cent)\nPoint of levy and rate of tax (per cent)\nAt the point of first sale in the state to\n\t\t\t\tpersons other than registered dealers\nAt the point of first sale in the state to\n\t\t\t\tpersons other than registered dealers\nAt the point of first sale in the state to a\n\t\t\t\tregistered dealer\nAt the point of first sale in the state to a\n\t\t\t\tregistered dealer\nAt the point of last sale in the state\nAt the point of last sale in the state\n1\nComponent parts of Motor vehicles and other\n\t\t\t\tarticles adopted for use generally as parts or accessories of\n\t\t\t\tMotor vehicles and trailers\n14\n8\n6\n2.\nIron & steel safe almirahs\n14\n8\n6\n3.\nAll types of aluminium, iron & steel\n\t\t\t\tfurniture including slotted angles, angles, racks and parts\n\t\t\t\tthereof.\n12\n6\n6\n4.\nOnion and Garlic\n8\n6\n2\n5.\nAll electrical goods, instruments apparatus,\n\t\t\t\tappliances & all such articles the use of which cannot be had\n\t\t\t\texcept with the application of electrical energy, including fans,\n\t\t\t\tlighting bulbs, electrical ear then wares and porcelain & all\n\t\t\t\tother accessories & component parts either sold as a whole or\n\t\t\t\tin parts\n12\n8\n4\n6.\nSwitch boards, ceiling roses, battens, link\n\t\t\t\tclips & other electrical fitting of similar nature\n10\n6\n4\n7.\nVegetable oils, both edible and non-edible\n\t\t\t\tincluding vanaspati or vegetable ghee but excluding mustard oil.\n8\n4\n4\n8.\nCement\n12\n8\n4\n9.\nWhite Cement\n14\n8\n6\n10.\nAluminium sheets\n4\n2\n2\n11.\nSpices in all forms including Long, Dalchini,\n\t\t\t\tIlashi.\n8\n4\n4\n12.\nAll kinds of footwears including Chappals made\n\t\t\t\tof leather, plastic, synthetic or moulded materials\n10\n6\n4\n13.\nAll kinds of suit cases, brief cases made of\n\t\t\t\tplastic, nylon, leather or moulded materials excluding steel\n\t\t\t\ttrunks\n10\n6\n4\n14.\nAll kinds of plastic, celluloid, bakelite or\n\t\t\t\tmoulded articles\n10\n6\n4\nSchedule V\n[See Section 8(1) (d)]\nSI. No\nSI. No\nDescription of goods\nDescription of goods\nPoint of levy\nPoint of levy\nRate of Tax\nRate of Tax\n1.\nRaw Jute\nAll the point of last purchase in the\n\t\t\t\tstate.\n4 paise in the rupees\n2.\nRaw Hides and Skin\n- do -\n3 paise in the rupees\nBones of animals, birds, reptiles and fishes\n- do -\n3 paise in the rupees\nSupari (dried betelnuts) and betelnuts for\n\t\t\t\tcoversion into supari\n- do -\n8 paise in the rupees\nBamboo\n- do -\n4 paise in the rupees\nSchedule VI\n[See Section 8(1) (e)]\nSI. No\nSI. No\nDescription of work contract\nDescription of work contract\nPercentage of deduction under section 8(3)(iv)\n\t\t\t\t(b): not more than\nPercentage of deduction under section 8(3)(iv)\n\t\t\t\t(b): not more than\nRate of Tax (percent)\nRate of Tax (percent)\n1.\nFabrication and installation of plant and\n\t\t\t\tmachinery\n15%\n2%\n2.\nFabrication and erection of structural works,\n\t\t\t\tincluding fabrication, supply-and erection or Iron truses,\n\t\t\t\tpurlines, etc.\n20%\n2%\n3.\nFabrication and installation of ....... and\n\t\t\t\thoists.\n15%\n2%\n4.\nFabrication and installation of elevators(lifts)\n\t\t\t\tand escalation\n15%\n2%\n5.\nFabrication and installation of rolling shutters\n\t\t\t\tand collapsible gates.\n15%\n2%\n6.\nCivil works like construction of buildings,\n\t\t\t\tbridges road, rail roads etc.\n25%\n2%\n7.\nInstallation of doors, door-frames, windows,\n\t\t\t\twindow frames and grills\n25%\n2%\n8.\nSupplying and fixing of tiles, slabs, stones and\n\t\t\t\tsheets\n30%\n2%\n(i) Supplying and fixing of Mosaic tile;\n(ii) Supplying and fixing of Marble slabs\n\t\t\t\tpolished granite stones and tiles (other than mosaic tiles)\n(iii) Supplying and fixing of slabs, stones and\n\t\t\t\tsheets other than those specified at items (i) and (ii) above.\n9.\nSupplying and installation of air-conditioning\n\t\t\t\tequipments including deep freezes cold storage plants,\n\t\t\t\tair-conditioning plants and dehumidifiers\n20%\n2%\n10.\nSupplying and installation of air-conditioners\n\t\t\t\tand air-coolers\n20%\n2%\n11.\nSupplying and fitting of electrical goods,\n\t\t\t\tsupply and installation of electrical equipments including\n\t\t\t\ttransformers\n10%\n4%\n12.\nSupplying and fixing of furniture and fixtures,\n\t\t\t\tpartitions including contracts for interior decoration\n15%\n2%\n13.\nConstruction of railway coaches on\n\t\t\t\tunder-carriages supplied by railway\n20%\n2%\n14.\nShip and boat building including construction of\n\t\t\t\tbarges, ferries, tugs, trawlers and dredgers\n20%\n2%\n15.\nSanitary fittings for plumbing for drainage etc.\n15%\n2%\n16.\nPainting and polishing\n15%\n2%\n17.\nConstruction of bodies of motor vehicles and\n\t\t\t\tconstruction of trailers\n25%\n2%\n18.\nInsulation and lining of equipments, plant and\n\t\t\t\tmachinery instruments, appliances or buildings\n15%\n2%\n19.\nProviding and laying of pipes for purposes other\n\t\t\t\tthan those specified in serial number 15 of this schedule\n15%\n2%\n20.\n(i) Providing and laying pipes (other than steel\n\t\t\t\tpipes) for purposes other than those specified in serial number\n\t\t\t\t15 of this schedule\n15%\n2%\n(ii) Providing and laying of steel pipes for\n\t\t\t\tpurposes other than those specified in serial number 15 of this\n\t\t\t\tschedule\n15%\n2%\n21.\nProgramming and providing of computers software\n15%\n2%\n22.\nFabrication, testing and reconditioning of\n\t\t\t\tmetallic gas\n20%\n2%\n23.\nTyre retreading\n15%\n2%\n24.\nProcessing and supplying of photograph,\n\t\t\t\tphoto-prints photo-negatives\n15%\n2%\n25.\nSupplying and installation of electronic\n\t\t\t\tinstruments, equipments, apparatus, appliances & devices\n10%\n2%\n26.\nSupplying and installation of fire fighting\n\t\t\t\tequipments and devices\n27.\nElectroplating and anodising\n25%\n2%\n28.\nBottling, canning and packing of goods\n25%\n2%\n29.\nLamination, rubberisation, coating and similar\n\t\t\t\tprocess\n25%\n2%\n30.\nPrinting and block making\n20%\n2%\n31.\nSupplying and erection of weighing machines and\n\t\t\t\tweigh bridges\n15%\n2%\n32.\nSupply and installation of submersible and\n\t\t\t\tcentrifugal pump sets\n20%\n2%\n33.\nDyeing and printing of Textiles\n20%\n2%\n34.\nConstruction of tankers on motor vehicle,\n\t\t\t\tchassis\n20%\n2%\n35.\nSupply and fixing of door and window curtains\n\t\t\t\tincluding Venetian blinds and nets\n15%\n2%\nSchedule VII\n[See Section 8 (1) (f)]\nSI. No\nSI. No\nDescription of goods\nDescription of goods\nRate of Tax\nRate of Tax\n1.\nMotor vehicles including motor cars, motor taxi\n\t\t\t\tcabs, motor cycles, motor scooters, motorettes motor, omni buses,\n\t\t\t\tvans and motor lorries\n5%\n2.\nChassis of motor vehicles\n5%\n3.\nPlant and machinery including cranes.\n5%\n4.\nTelevision sets, video cassette recorders and\n\t\t\t\tplayers, prerecorded video cassette and video gram equipments.\n5%\n5.\nTabulating machine, calculating machines,\n\t\t\t\tduplicating machines, weighing machine, roneo machines,\n\t\t\t\tteleprinters and computers.\n5%\n6.\nTelephones\n5%\n7.\nFeature films\n5%\n8.\nFurniture of all kinds\n5%\n9.\nElectronic goods, electrical goods, including\n\t\t\t\tinstruments, apparatus and appliances thereof\n5%\n10.\nAir conditioners and air coolers\n5%\n11.\nWater coolers, refrigerators, deep freezers,\n\t\t\t\tbottle coolers and cold storage plants\n5%\n12.\nCinematographic cameras, projectors and lighting\n\t\t\t\tequipments 5%\n13.\nGas Cylinders\n5%\n14.\nCrates and bottles\n5%",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 13th February, 2020 [ass346]",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1993",
        "Short Title": "Assam General Sales Tax Act, 1993",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}