{
    "id": 235,
    "slug": "assam-sales-tax-amendment-act-1960",
    "title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1960",
    "short_title": "The Assam Sales Tax (Amendment) Act, 1960",
    "act_number": "XIII",
    "act_year": 1960,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": null,
    "description": "The Assam Sales Tax (Amendment) Act, 1960",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act further to amend the Assam Sales Tax Act, 1947.\nWHEREAS it is expedient further to amend the Assam Sales Tax Act, 1947, hereinafter called the Principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Eleventh Year of the Republic of India as follows:-",
            "footnote": "No.LJL.13/60. - The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.\n(Received the assent of the Governor on the 31st March 1960)\nPublished in the Assam Gazette, Extraordinary, dated the 31st March 1960",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Assam Sales Tax (Amendment) Act, 1960.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall have the like extent as the Principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force with effect from the 1st April, 1960.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In section 15 of the Principal Act, sub-item (b) of item (i) of sub-clause (b) of clause (1) shall be deleted.",
            "footnote": "P. C. DAS,\r\nDy. Secy. to the Govt. of Assam, Law Deptt.",
            "is_definition": false,
            "sort_order": 40
        }
    ],
    "metadata": {
        "Act ID": "196013",
        "Act Number": "XIII",
        "Enactment Date": "1960-03-31",
        "Act Year": "1960",
        "Short Title": "The Assam Sales Tax (Amendment) Act, 1960",
        "Department": "Assam Legislative Assembly",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:17"
}