THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1968

{
    "id": 3278,
    "slug": "assam-purchase-tax-amendment-act-1968",
    "title": "THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1968",
    "short_title": "The Assam Purchase Tax (Amendment) Act, 1968",
    "act_number": "VII OF 1968",
    "act_year": 1968,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "1968-05-20",
    "description": "The Assam Purchase Tax (Amendment) Act, 1968",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Preamble",
            "chapter": null,
            "content": "An Act to amend the Assam Purchase Tax Act, 1967\n\nWhereas it is expedient to amend the Assam Purchase Tax Act, 1967, hereinafter called the principal Act, in the manner hereinafter appearing;\n\nIt is hereby enacted in the Nineteenth Year of the Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "(1) This Act may be called the Assam Purchase Tax (Amendment) Act, 1968.\n(2) It shall have the like extent as the principal Act.\n(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "3",
            "title": "2. Amendment of section 3 of Assam Act XIX of 1967.",
            "chapter": null,
            "content": "In section 3 of the principal Act, for sub-section (1), the following shall be substituted, namely:--\r\n\"(1) Except as otherwise expressly provided in this Act, there shall be levied and collected from every dealer a tax on the purchases of raw jute and raw hides and skins at rates as may be specified in the annual Assam Finance Acts but not exceeding the rates as laid down in section 15 of the Central Sales Tax Act, 1956:\r\nProvided that for the year ending on the Thirty-first day of March, 1968, the rates shall be as specified below:-\r\n(a) Raw Jute ... three percentum ad valorem.\r\n(b) Raw hides and skins ... three percentum ad valorem:\r\nProvided further that the State Government may, by notification in the Official Gazette, grant a rebate not exceeding one percentum of the tax subject to such conditions as may be specified therein:\r\nProvided further that where the tax has been levied in respect of a purchase inside the State of raw jute and raw hides and skins and such goods are sold either in the course of inter-State trade or commerce, or in the course of export out of the territory of India, whether in the raw state or after further processing, the tax so levied shall be refunded in the manner prescribed\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        }
    ],
    "metadata": {
        "Act ID": "196807",
        "Act Number": "VII OF 1968",
        "Enactment Date": "1968-05-20",
        "Act Year": "1968",
        "Short Title": "The Assam Purchase Tax (Amendment) Act, 1968",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:17"
}