THE ASSAM SALES TAX (AMENDMENT) ACT, 1972

{
    "id": 3295,
    "slug": "assam-sales-tax-amendment-act-1972",
    "title": "THE ASSAM SALES TAX (AMENDMENT) ACT, 1972",
    "short_title": "The Assam Sales Tax (Amendment) Act, 1972",
    "act_number": "XXIX",
    "act_year": 1972,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": "1972-12-08",
    "description": "The Assam Sales Tax (Amendment) Act, 1972",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "An Act further to amend the Assam Sales Tax Act, 1947",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas 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 Twenty-third Year of the Republic of India as follows:-",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": "1. Short title, extent and commencement.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Assam Sales Tax (Amendment) Act, 1972.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "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": 40
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 15 of Assam Act XVII of 1947.",
            "chapter": null,
            "content": "2. In section 15 of the principal Act, for sub-section (3) the following shall be substituted, namely:-",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "15",
            "title": "Section 15(3)",
            "chapter": null,
            "content": "\"(3) from the resultant balance an amount arrived at by applying the following formula -\nRate of tax x resultant balance mentioned above / 100 plus rate of tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "15",
            "title": "Explanation to Section 15(3)",
            "chapter": null,
            "content": "Explanation. Where the net turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to a different rate of tax.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of Schedule II to Assam Act XVII of 1947.",
            "chapter": null,
            "content": "3. In Schedule II to the principal Act, for item No. 2 the following shall be substituted, namely:-\n\"2. Ready-made garments made of textiles not containing any synthetic yarn or fabric... Three paise in the rupee.\"",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of Schedule III to Assam Act XVII of 1947.",
            "chapter": null,
            "content": "4. In Schedule III to the principal Act, for item No. 48, the following shall be substituted namely:-\r\n\"48. Ayurvedic, Homeopathic and Unani medicines.\"",
            "footnote": "Assam Act XVII of 1947",
            "is_definition": false,
            "sort_order": 100
        }
    ],
    "metadata": {
        "Act ID": "197229",
        "Act Number": "XXIX",
        "Enactment Date": "1972-12-08",
        "Act Year": "1972",
        "Short Title": "The Assam Sales Tax (Amendment) Act, 1972",
        "Department": "Legislative Assembly of Assam",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:17"
}