AI-assisted research summary: This amendment starts on 1 April 1979, makes certain dealers liable to pay Assam sales tax when their prior-year turnover exceeds Rs. 20,000, and adds exemptions for some rum sales.
Registered No. A-U The Assam Gazette EXTRAORDINARY !II~~-~ IJiAI ~Jlll!J .PUBUSHED BY AUTHORI,.T. Y __ =:_:::===========================:::...= ~~-------_- 'l~ 100 ~"f~, 'l'}j';j'ft~, 3 <!If& l~, 1979, 13 1)''5, 1901 •t<f No. lOl> Dispar, Tuesday, 3rd April, 1979, 13th Chait:ra, 1901 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT . NOTIFICATION I - .~. The 2nd April 1979 No.LGL.41/79/14.-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 6'16 THE ASSAM GAZETTE, EXTHAORDINARY, APRIL 3, 19i9 -·--·------ - ---·------- · -------- -----~-----· ASSAM ACT V OF 1979 (Received the assent of the Governor on 31st March, 1979) THE ASSAM SALES TAX (AMENDMENT) ACT. 1979 An Act further to amend the Assam Sales Tax Act, 1974• Preamble. Whereas it is expedient further to amend Assam Act XVII of the Assam Sales Tax Act, 1947, hereinafter 1947. called the principal Act, in the manner hereinafter appearing ; It is hereby enacted in the Thirtieth Year of the Republic of India as follows:- Short title, 1. ( 1) This Act may be called the Assam extent and Sales Tax (Amendment) Act, 1979. commence- 1nent. (2) It shall have the like extent as the principal Act. (3) It shall come into force from the 1st day of April, 1979. .- ~fS~~~~~n; 2.bin S~ction( )3 ohf the principal Act, ior su -sect10n 1 , t e following shall be of Assam Act XVII substituted, namely :- of 1947. 1 ' t o L t i a a x b . i lity (1) Subj~ct to the provisions of this Act and with effect· from the commence ment of the Assam Sales Tax (Amendment) Act, 1979, every dealer whose gross turnover from sales which have taken place either wholly in Assam or both in and outside Assam during the twelve months immedi ately preceding the date of such commence ment exceeded Rs. 20,000 (hereinafter referred to as "the taxable quantum") shall be liable to pay tax under this Act on sales which have taken place in Assam on and from the date of such commencement : THE ASSAM GAZETTE, EXTRAOI'l.DINARY, APRIL 3, 1979 697 Provided that the tax shall not be payable on sales involved in the execution of a contract which is shown to the satisfaction of the Commissioner to have been entered into on or before the 1st day of February, 1948.'' Amendment 3. In Schedule III to the principal Act, o II f I S o c f h A ed s u sa le m t h e 1C'.0 1 1 OW . t ng S h a 11 b e t . nserte d as 1 • tem N O• 3 " A 1 ', ~r 19~ill namely :--- ' "34 (i) Rum sold at Defence Exemption is allowed on condition that rum is sold to Services installations. personnel of Defence Services strictly for personal consump· tion. (ii) Rum sold to person Exemption is allowed on condition that ram is sold to nel of the Armed personnel of Armed Braach Branch Police of the Police of the Government of Assam strictly for personal Government ofA ssam. consumption on production 9f an identity certificate from the Deputy Commissioner or Sub divisional Officer of the area." U. TAHBILDAR, Secretary to the Govt. of Assam, Legislative Department. PAU~ATI-Printed and published by the Supdt ifc, Assam Govt. Printlng ,Pre,1 (E:1:tGazette) N<'0 I99-880-250-!-50- 3·4.197Q.