Assam Industries (Sales Tax Concessions) Act, 1986

{
    "id": 13606,
    "slug": "assam-industries-sales-tax-concessions-act-1986",
    "title": "Assam Industries (Sales Tax Concessions) Act, 1986",
    "short_title": "Assam Industries (Sales Tax Concessions) Act, 1986",
    "act_number": "",
    "act_year": 1986,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Assam Industries (Sales Tax Concessions) Act, 1986",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "CHAPTER I",
            "chapter": "CHAPTER I",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) \"Authorisation certificate\" means a certificate granted under Section 4;\n(2) \"New Industrial Unit\" means an industrial unit for the setting up of which all the effective steps have been completed on or after the 15th October, 19982, but before the 31st March, 1990.\n(i) The unit shall be in effective possession of land;\n(ii) In the case of a firm or company or Co-operative Society or Trust, the registration of the firm or company or Society or Trust under the appropriate law shall be obtained;\n(iii) The unit shall obtain provisional Small Scale Industries Registration of Letter of Intent from the Government of India Intent from the Government of India and/or permission from the State Government for setting up of the unit, if such permission is required to be obtained under any order or law for the time being in force;\n(iv) In the case of a medium/large scale unit not covered by the Industries (Development and Regulations) Act, 1951 the unit shall apply for registration;\n(v) Industrial licence/registration shall be obtained in respect of the unit;\n(vi) Capital goods clearance, wherever necessary, shall be obtained;\n(vii) The means of finance for the project shall be completed to the satisfaction of the authority prescribed under sub-section (1) of section 4;\n(viii) Other clearance, if any, from the Central/State Government and/or other authorities concerned, for implementing the project shall be obtained;\n(ix) The unit shall acquire at site fixed assets to the extent of at least 10 per centum of the total fixed assets envisaged for the project;\n(x) The unit shall incur expenditure on the project including advances paid and preoperative expenses to the extent of at least 25% per centum of the capital cost envisaged for the Project; and\n(xi) In case of a project proposed to be implemented in suitable phases the first phase of the project itself involving Gross Fixed Capital investment exceeding Rs 5 crores:-\n(a) The meant of finance for the project shall be deemed to have been completed if the means of finance including equity contribution for the first phase of the project, have been tied up to the satisfaction of the authority prescribed under sub-section (1) of section 4;\n(b) It shall be deemed to be sufficient compliance with the conditions set out in sub-clause (ix) above if the unit has acquired at site fixed assets at least to the extent of 10% per centum of the fixed assets pertaining to the first phase of the project, and\n(c) Actual expenditure, including advances and pre-operative expenses, incurred on the project to the extent of 12% per centum of the capital cost of the first phase of the project shall be deemed to be sufficient compliance of the conditions set-out in clause (x) above;\n(3) \"Prescribe\" means prescribed by rules made under this Act;\n(4) \"Sales tax laws\" means;\n(a) The Assam Sales Tax Act, 1947 (Assam Act XVII of 1947);\n(b) The Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955 (Assam Act IX of 1956);\n(c) The Assam Finance (Sales Tax) Act, 1956 (Assam Act XI of 1956), and\n(d) The Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967).\n(5) \"Section\" means a section of this Act;\n(6) \"State\" means the State of Assam;\n(7) \"State Government\" means the State Government of Assam;\n(8) Terms and expression used but not defined in this Act shall, in relation to any of the sales tax laws specified in sub-clause (4) above, have the same meaning as defined in such laws.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "CHAPTER II",
            "chapter": "CHAPTER II",
            "content": "Sales Tax Concessions in Respect of Raw Materials",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "3",
            "title": "3. Exemption of raw materials from Sales Tax.",
            "chapter": null,
            "content": "(i) Such person would have been entitled to a certificate of authorisation under sub-section (2) of section 4 and the goods sold to him could have been specified in such certificate as intended by him for use as raw materials by him in the manufacture of goods in the State, or\n(ii) Such person wood have been entitled to exemption in respect of such goods by virtue of a notification made under section 3A of the Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967), had this Act come into force with effect from the 15th day of October, 1982.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "4",
            "title": "4. Certificate of authorisation.",
            "chapter": null,
            "content": "(a) Be amended by the authority granting it if he is satisfied either on the application of the holder or, where no such application has been made, after due notice to the holder, that by reason of the holder having changed the name, place or nature of his business or the class or classes of goods bought, sold or manufactured by him or for any other reason the certificate of authorisation granted to him required to be amended, or\n(b) Be cancelled by the authority granting it where he is satisfied after due notice to the holder that the holder has ceased to carry on business or for any other sufficient reason.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "5",
            "title": "5. Tax for misuse of raw materials.",
            "chapter": null,
            "content": "(i) Makes use of such goods for any purpose other than those specified in his authorisation certificate; or\n(ii) Does not make use of the same for such purposes within twelve calendar months from the date of purchase of the goods, he shall be liable to pay tax in respect of such goods as hereinafter provided, at the price at which the goods were sold to him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "6",
            "title": "6. Statement of tax free purchases of raw materials.",
            "chapter": null,
            "content": "(i) 1st April to 30th June;\n(ii) 1st July to 30th September;\n(iii) 1st October to 31st December; and\n(iv) 1st January to 31st March.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "7",
            "title": "7. Application of Provisions of Assam Act, XVII of 1947.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "8",
            "title": "8. Maintenance of Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "9",
            "title": "9. Re-imbursement of sales tax on raw materials.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "10",
            "title": "10. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "11",
            "title": "11. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "CHAPTER III",
            "chapter": "CHAPTER III",
            "content": "Amendment of Existing Sates Tax Laws for Providing Sales/purchase tax Concessions to Raw Materials and Finished Products\n12.\n(i) After section 3, the following new section shall be inserted as 3A, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "3A",
            "title": "3A. Amendment of Assam Act XVII of 1947. - Notwithstanding anything contained in this Act the State Government may subject to such conditions as may be specified therein, direct that no dealer shall be liable to pay tax under this Act in respect of sales of such goods produced by him in any such new industrial unit as may be specified in the notification for a period of five years from the date of commencement of production in such new industrial unit:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "3A",
            "title": "3A. Amendment of Assam Act XVII of 1947.",
            "chapter": null,
            "content": "Provided that exemption under this section shall not be granted in respect of any sale where the dealer has collected any amount by way of sales tax in any form or manner in respect of such sale.\nExplanation. - For the purpose of this section, the clause \"new industrial unit\" shall have the same meaning as in the Assam Industries (Sales Tax Concessions) Act, 1986.\"\n(ii) In section 15, after clause (1), the following shall be inserted as clause (IA), namely:-\n\"(1A) his turnover during that period on the sale of goods exempted under section 3 of the Assam Industries (Sales Tax Concessions) Act, 1986.\"\n(iii) In section 371A, the brackets and the figure \"(1)\" and sub-section (2) shall be deleted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "13",
            "title": "13. Amendment of Assam Act IX of 1956.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "3",
            "title": "3A. Exemption of raw materials. - Notwithstanding anything contained in section 3, a dealer shall not be liable to pay tax on his turnover from sales of taxable goods exempted under section 3 of the Assam Industries (Sales Tax Concession) Act, 1986.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "3A",
            "title": "3A. Exemption of raw materials.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "3B",
            "title": "3B. Exemption for new industrial units. - Notwithstanding anything contained in this Act the State Government may, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct that no dealer shall be liable to pay tax under this Act in respect of sales of such goods produced by him in any such new industrial unit as may be specified in the notification for a period of five years from the date of commencement of Production in such new industrial unit:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "3B",
            "title": "3B. Exemption for new industrial units.",
            "chapter": null,
            "content": "Provided that exemption under this section shall not be granted in respect of any sale where the dealer has collected any amount by way of sales tax in any form or manner in respect of such sale.\nExplanation. - For the purpose of this section, the clauses \"new industrial unit\" shall have the same meaning as in the Assam Industries (Sales Tax Concessions) Act, 1986.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "14",
            "title": "14. Amendment of Assam Act XI of 1956.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "3",
            "title": "3A. Exemption of raw materials. - Notwithstanding anything contained in section 3, a dealer shall not be liable to pay tax on his turnover from sales of taxable goods exempted under section 3 of the Assam Industries (Sales Tax Concessions) Act, 1986.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "3A",
            "title": "3A. Exemption of raw materials.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "3B",
            "title": "3B. Exemption for new industrial units. - Notwithstanding anything contained in this Act the State Government may, by notification in the Official Gazette and subject to such conditions as may be specified therein direct that no dealer shall be liable to pay tax under this Act in respect of sales of such goods produced by him in any such new industrial unit as may be specified in the notification for a period of five years from the date of commencement of production in such new industrial unit:",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "3B",
            "title": "3B. Exemption for new industrial units.",
            "chapter": null,
            "content": "Provided that exemption under this section shall not be granted in respect of any sale where the dealer has collected any amount by way of sales tax in any form or manner in respect of such sale.\nExplanation. - For the purpose of this section, the clause \"new industrial unit\" shall have the same meaning as in the Assam Industries (Sales Tax Concessions) Act, 1986.\n(ii) In section 24A, the brackets and the figure \"(1)\" and sub-section (2) shall be deleted",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "15",
            "title": "15. Amendment of Assam Act XIX of 1967.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "3A",
            "title": "3A. Exemption for new industrial units. - Notwithstanding anything contained in this Act the State Government may, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct that no tax under this Act shall be payable by a dealer in respect of such goods used by him as raw materials in the manufacture of goods in the State in such new industrial unit as may be specified in the notification for a period of five years from the date of commencement of",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "3A",
            "title": "3A. Exemption for new industrial units.",
            "chapter": null,
            "content": "Explanation. - For the purpose of this section, the clause \"new industrial unit\" shall have the same meaning as in the Assam Industries (Sales Tax Concessions) Act, 1986.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "CHAPTER IV",
            "chapter": "CHAPTER IV",
            "content": "Employment Norms For Eligible Units",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "16",
            "title": "16. Restrictions on extension of concessions to industrial units.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 13th February, 2020 [ass350]",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1986",
        "Short Title": "Assam Industries (Sales Tax Concessions) Act, 1986",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}