What does Section 4 of The Assam Entry Tax Act, 2001 say?

Exemption of tax in certain Circumstances Restriction to Registration etc.
What does Section 4 of The Assam Entry Tax Act, 2001 say?

Exemption of tax in certain Circumstances Restriction to Registration etc.
The Assam Entry Tax Act, 2001

Q: What does Section 2 of The Assam Entry Tax Act, 2001 say?

(a) "Assessing Authority" in relation to any importer means the authority competent to assess such importer; (b) "Entry of goods into a local area" with all its grammatical variation and cognate expressions means entry of the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein; (c) "Entry Tax" means a tax on the entry of goods into a local area for consumption, use or sale therein, le
Raw JSON API
2. Refrigerators, air coolers, air-conditioning plant, geysers, washing machines Xerox and Fax machines and component and parts thereof.

Section 2
3. Sound transmitting equipment including Telephones, mobile phones, pagers and component and parts thereof.

Section 3
4. Television sets both coloured and black and white, videocassette records, video-cassette, players, videocassette tapes, wireless reception instrument and apparatus and radios and parts thereof.

Section 4
8. Computer of all varieties, computer software and hardwares, servers, V-sat and accessories including UPS used with computers.

Section 8
46. Wheat product except when imported and sold by Food Corporation of India to Deputy Commissioners and sub-Divisional Officers of Assam for distribution in any relief operation or for use in connection with any Scheme sponsored by the Government of India or the State Government.

Section 46
54. Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the above entries

Section 54
55. Other goods not covered by any of the entries above but included in the Schedules of taxable goods attached to the Assam Value Added Tax Act, 2003 (Assam Act 8 of 2005).

Section 55
56. Lime stone and Lime powder.

Section 56
57. Bauxite.

Section 57
58. Vegetable Oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil except when such goods are imported by STATEFED or its units in Assam.

Section 58
the-assam-entry-tax-act-2001.json • 68 Sections • Assam
{
    "id": 13989,
    "slug": "the-assam-entry-tax-act-2001",
    "title": "The Assam Entry Tax Act, 2001",
    "short_title": "The Assam Entry Tax Act, 2001",
    "act_number": "Act No. 4 of 2001",
    "act_year": 2001,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Entry Tax Act, 2001",
    "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. Definitions.",
            "chapter": null,
            "content": "(a) \"Assessing Authority\" in relation to any importer means the authority competent to assess such importer;\n(b) \"Entry of goods into a local area\" with all its grammatical variation and cognate expressions means entry of the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;\n(c) \"Entry Tax\" means a tax on the entry of goods into a local area for consumption, use or sale therein, levied and payable in accordance with the provisions of this Act;\n(d) \"Importer\" means a person who brings the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein including for consumption or use of such goods in works contract and in the case of crude oil specified in entry 38 of the Schedule which are transported through pipelines or otherwise into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein, the ultimate recipient or the refinery, as the case may be, of such crude oil shall be deemed to be the importer;\n(e) \"Local area\" means the area comprised within the limits of a local authority including any area which has been or may hereafter be included in the Municipal Corporation of Guwahati, constituted under the Guwahati Municipal Corporation Act, 1969 or in the Municipality or Town Committee constituted under the Assam Municipal Act, 1956 or any area comprised within a Gaon Panchayat or an Anchalik Panchayat constituted under the Assam Panchayat Act of 1994;\n(f) \"Motor Vehicle\" means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chasis of motor vehicles and bodies or tankers built or meant for mounting on chasis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;\n(g) \"Prescribed\" means prescribed by Rules made under this Act;\n(h) \"Purchase value\" means the value of such goods as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, feight charges and all other charges incidentally levied on the purchase of such goods or if such goods have been procured otherwise than by way of purchase, the value determined in the same manner as mentioned :\n(i) \"Schedule\" means Schedule appended to this Act;\n(j) \"Section\" means a section of this Act;\n(k) \"Specified Goods\" means goods specified in the Schedule;\n(l) \"State Government\" means the Government Assam.\nChapter II",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "3A",
            "title": "3A. Composition of tax authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "4",
            "title": "4. Levy of Tax.",
            "chapter": null,
            "content": "Exemption of tax in certain Circumstances\nRestriction to Registration etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "5",
            "title": "5. Exemption from tax.",
            "chapter": null,
            "content": "(i) if the sales of such specified goods inside the State, made by the importer are sales within the meaning of clause (33) of Section 2 of the said Act, excepting sales falling under sub-clause (ii), (iii) and (iv) of the said clause and if he is liable to pay tax on such sales as a registered dealer under the Assam Value Added Tax Act, 2003;\n(ii) if the sales of such specified goods are made by the importer in the course of inter state trade or commerce or in the course of export out of the territory of India or such goods are otherwise despatched outside the State by way of stock transfer and if he is a registered dealer under the Central Sales Act, 1956 (Central Act 74 of 1956).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "5A",
            "title": "5A. Deductions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "6",
            "title": "6. Principles governing the levy of entry tax.",
            "chapter": null,
            "content": "(a) Entry tax shall not be payable unless the importer effects entry of the goods specified in the Schedule into a local area.\n(b) Where any such goods are consumed, used or sold in local area by the importer, it shall be presumed, until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "7",
            "title": "7. Registration, return, assessment, collection etc. of entry tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "8",
            "title": "8. Provisions of the Assam Value Added Tax Act, 2003, (Assam Act 8 of 2005) to apply.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "8A",
            "title": "8A. Utilisation of the proceeds of the tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "8B",
            "title": "8B. Presumption that the incidence of the tax has been passed on to the buyer.",
            "chapter": null,
            "content": "(a) there was no liability to pay tax under the Act;\n(b) the amount of tax in relation to which the refund is claimed was collected from or paid by him; and\n(c) the incidence of such tax had not been passed to any other person.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "9",
            "title": "9. Power to make rules.",
            "chapter": null,
            "content": "Schedule\n[ See Clause (i) and (k) of Section 2]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "1",
            "title": "1. Cement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "2",
            "title": "2. Refrigerators, air coolers, air-conditioning plant, geysers, washing machines Xerox and Fax machines and component and parts thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "3",
            "title": "3. Sound transmitting equipment including Telephones, mobile phones, pagers and component and parts thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "4",
            "title": "4. Television sets both coloured and black and white, videocassette records, video-cassette, players, videocassette tapes, wireless reception instrument and apparatus and radios and parts thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "5",
            "title": "5. Type writers including electronic typewriters photocopiers, duplicating machines and component and parts thereof.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "6",
            "title": "6. Motor Vehicle :",
            "chapter": null,
            "content": "(i) Motor cars, motor omni-buses, motor vans, motor trucks, chassis of such motor vehicles.\n(ii) Tractors, bulldozers, excavators, earthmovers and power tillers.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "7",
            "title": "7. Marble, granite and other decorative slabs and articles made therefrom.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "8",
            "title": "8. Computer of all varieties, computer software and hardwares, servers, V-sat and accessories including UPS used with computers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "9",
            "title": "9. Plants and machineries for industry and construction works (except agriculture machinery).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "10",
            "title": "10. Pump sets of any type.",
            "chapter": null,
            "content": "11. (i) Furnace Oil (FO) and Bitumen\n(ii) Light Diesel Oil (LDO)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "12",
            "title": "12. Hospital Equipment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "13",
            "title": "13. Chemical fertilizers, bone meals, pesticides insecticides, fungicides, herbicides, rodenticides and weedicides.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "14",
            "title": "14. Diesel generators.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "15",
            "title": "15. HDPE bag and FIDPE coated Jute bag/sack and Hessian Jute bag whether Polythene lined or not.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "16",
            "title": "16. Pulses and cereals in all forms.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "17",
            "title": "17. Fish excluding dry fish.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "18",
            "title": "18. Flowers (natural).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "19",
            "title": "19. Ultra High Temperature (UHT) milk.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "20",
            "title": "20. Eggs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "21",
            "title": "21. Processed fruit juices.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "22",
            "title": "22. Items of bell metal and brass.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "23",
            "title": "23. Biscuits.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "24",
            "title": "24. Gamocha.",
            "chapter": null,
            "content": "25. (a) All verities of textiles, viz. cotton, woollen or silken, including rayon, art silk and nylon textiles, whether manufactured by handloom, powerloom or otherwise.\n(b) Mekhela Chadar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "26",
            "title": "26. Sugar.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "27",
            "title": "27. Bamboo.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "28",
            "title": "28. Films of all kinds including X-ray films .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "29",
            "title": "29. Live stocks, i.e., pig goat, sheep, poultry.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "30",
            "title": "30. Photographic paper.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "31",
            "title": "31. Elevators and parts and accessories thereof .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "32",
            "title": "32. Aluminium conductor of any kind .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "33",
            "title": "33. Intra ocular lens.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "34",
            "title": "34. Aluminium plain sheet.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "35",
            "title": "35. PVC pipes, tubes, and fittings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "36",
            "title": "36. Acrylic yarn in hank form.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "37",
            "title": "37. Fabric coated/impregnated with PVC and cellular derivations .",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "38",
            "title": "38. Crude oil.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "39",
            "title": "39. M.S. Pipes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "40",
            "title": "40. Tea.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "41",
            "title": "41. Extra Neutral Alcohol (ENA).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "42",
            "title": "42. Gur, rub gur and jeggary.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "43",
            "title": "43. Molasses.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "44",
            "title": "44. Paper corrugated box and paper cartons of all kinds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "45",
            "title": "45. Flexible Laminated Sheet and flexible laminated pouch.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "46",
            "title": "46. Wheat product except when imported and sold by Food Corporation of India to Deputy Commissioners and sub-Divisional Officers of Assam for distribution in any relief operation or for use in connection with any Scheme sponsored by the Government of India or the State Government.",
            "chapter": null,
            "content": "47. (a) Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, sada and smoking mixture.\n(b) Tobacco mixed pan masala including gutka whether sold under a brand name or not.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "48",
            "title": "48. Tendu Leaves.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "49",
            "title": "49. Rectified spirit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "50",
            "title": "50. Plain and corrugated iron sheet whether hot or cold rolled.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "51",
            "title": "51. Chemicals.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "52",
            "title": "52. Dispenser.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "53",
            "title": "53. Coal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "54",
            "title": "54. Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the above entries",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "55",
            "title": "55. Other goods not covered by any of the entries above but included in the Schedules of taxable goods attached to the Assam Value Added Tax Act, 2003 (Assam Act 8 of 2005).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "56",
            "title": "56. Lime stone and Lime powder.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "57",
            "title": "57. Bauxite.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "58",
            "title": "58. Vegetable Oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil except when such goods are imported by STATEFED or its units in Assam.",
            "chapter": null,
            "content": "Schedule\nSl. No.\nDescription of goods\nRate of Entry Tax\n1.\nAll kind of sugar other than candy,\n\t\t\t\tconfectionery or the like, (except those brought for sale or use\n\t\t\t\tunder the Assam Public Distribution Article Order, 1982).\n2 paise in the rupee.\n2.\nCement\n8 paise in the rupee.\n3.\nWheat (except those brought for sale or use\n\t\t\t\tunder the Assam Public Distribution Articles Order, 1982).\n2 paise in the rupee.\n4.\nPulses in all forms\n2 paise in the rupee.\n5.\nMustard oil and Rapeseed oil and admixture\n\t\t\t\tthereof.\n2 paise in the rupee.\n6.\nRefrigerators, air coolers, air-conditioning\n\t\t\t\tplant, geysers, washing machines, xerox and Fax machine and\n\t\t\t\tcomponent and parts thereof.\n8 paise in the rupee.\n7.\nSound transmitting equipment including\n\t\t\t\tTelephones, mobile phones, pagers and component and parts\n\t\t\t\tthereof.\n8 paise in the rupee.\n8.\nTelevision sets both coloured and, black and\n\t\t\t\twhite, video cassette recorders, video cassette players, video\n\t\t\t\tcassette tapes, wireless reception instrument and apparatus and\n\t\t\t\tradios and parts thereof.\n8 paise in the rupee.\n9.\nType writers including electronic type writers,\n\t\t\t\tphoto copiers duplicating machines and component and parts\n\t\t\t\tthereof.\n8 paise in the rupee.\n10.\nMotor vehicle\n4 paise in the rupee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 12th February, 2020 [ass213]",
        "Act Number": "Act No. 4 of 2001",
        "Enactment Date": "",
        "Act Year": "2001",
        "Short Title": "The Assam Entry Tax Act, 2001",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}