[3. (1) Notwithstanding anything contained in any other law for the
time being in force, there shall be levied and collected, for the
purposes of this Act, a cess at the first point of sale of goods or
classes of goods, as may be specified in the Schedule, by any
person in the State. The cess shall be levied and collected at the
rate specified in column (3) of the Schedule for any goods or
such classes of goods :
Provided that, subject to such conditions as may be
prescribed in this regard, the Government may exempt, by
notification in the Official Gazette prospectively or
retrospectively, any such sale of goods or classes of goods from
levy of cess collectable under this sub-section.
(2) The cess leviable under sub-section (1) of this section shall be
payable in the prescribed manner by any person who effects
such sales either directly or in the capacity of an agent for some
other principal.
(3) The cess leviable under sub-section (1) of this section shall be in
addition to any tax or duty, by whatever name called leviable on
such sale under any other law for the time being in force in the
State.]
Section 3 • THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009
Section 3. Incidence of cess, rate thereof and payment of cess
the-assam-health-infrastructure-and-services-development-fund-act-2009-sec-3.json
•
Section 3
{
"act_title": "THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009",
"act_slug": "the-assam-health-infrastructure-and-services-development-fund-act-2009",
"section_label": "Section",
"section": {
"number": "3",
"title": "Section 3. Incidence of cess, rate thereof and payment of cess",
"chapter": null,
"content": "[3. (1) Notwithstanding anything contained in any other law for the\ntime being in force, there shall be levied and collected, for the\npurposes of this Act, a cess at the first point of sale of goods or\nclasses of goods, as may be specified in the Schedule, by any\nperson in the State. The cess shall be levied and collected at the\nrate specified in column (3) of the Schedule for any goods or\nsuch classes of goods :\nProvided that, subject to such conditions as may be\nprescribed in this regard, the Government may exempt, by\nnotification in the Official Gazette prospectively or\nretrospectively, any such sale of goods or classes of goods from\nlevy of cess collectable under this sub-section.\n(2) The cess leviable under sub-section (1) of this section shall be\npayable in the prescribed manner by any person who effects\nsuch sales either directly or in the capacity of an agent for some\nother principal.\n(3) The cess leviable under sub-section (1) of this section shall be in\naddition to any tax or duty, by whatever name called leviable on\nsuch sale under any other law for the time being in force in the\nState.]",
"footnote": "Subs. by Assam Act No. XXVII of 2015.",
"is_definition": false,
"sort_order": 160
},
"prev_section": "2",
"next_section": "3"
}