Section 6. Applicability of the provisions of the Assam Value Added Tax Act, 2003

6. Subject to the provisions of this Act and rules made thereunder,
sections [3, 4, 5, 6,] 19, 21, 22, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33,
34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 48, 49, 50, 52, 53, 55,
56, 57, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77,
78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96,
97, 98, 99, 100, 102, 103, 104, 105 and 110 of the Assam Value
Added Tax Act, 2003 and the rules made thereunder and also the
orders and notifications issued thereunder shall mutatis mutandis
apply to a dealer in respect of cess levied and payable under this Act,
as if those sections were mutatis mutandis incorporated in this Act and
the rules framed and orders and notification issued under those
sections were mutatis mutandis issued under the relevant sections so
incorporated under this Act.