The Assam Entry Tax Act, 2008

/ ./ Registered No. 768/97 THE ASSAM GAZETTE ~'1" EXTRAORDINARY m~~~~~~ PUBLISHED BY THE AUTHORITY ;=;-~ i 14 m"F, ~, 17 t!lfffa1, 2oos, 28 15'\9, 1930 ("l<fi) No. 114 Dispur, Thursday, 17th April, 2008, 28th Chaitra, 1930 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 17th April, 2008 No. LGL. 3/2Qj)7/101 :-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. XII OF 2008 (Received the assent of Governor on 13th April '08) THE ASSAM ENTRY TAX ACT, 2008. / AN ACT 448 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 ········--·- to levy a tax on the entry ofg oods into any iocdiar~a in Assam for consumption, use or sale therein for the purpose ofp roviding the infrastructure and amet:1itles to facilitate trade and commercl within the State ofAssam; \ Preamble. Whereas it is expedient to provide for the imposition of a tax on the entry of goods into any local area in Assam for consumption, use or \ sale therein for the purpose of providing t~e. infya5tructure and amenitie~ of to facilitate trade and comml:lrce within the State Assam and for matters connected therewith or incidental thereto; ' ';.! . It is here.by enacted:i n the Fifty-ninth Year of the Republic oflndia as follows:- Short title, extent 1. (1) This Act may.be called the As~~m E11.tryTax Act, 2008. and commence (2) It extends to the whole of Assam. . . . .ment. (3) It shall come in.to Joice· on such date as th~ St~te Government may, ' .. , f"' '" . by notification in the 'Official Gazette, appoint . . •1 • Definitions. 2. (I) In this Act, ~riless th,~ context oth~rwise requires,- (a) "Assess~ng Authority" in ,relation to any importer means the ,· .... ,~ authority competent to assess such importer; .. · ', (b) "Ehtry' · of goods into a local area" with all its grammatical variations and cognate expressions, means, entry of 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, levied and payable in accordance with the provisions ofthis Act; (d) "Fund" means the Assam Trade Development Fund; ( e) "Importer" means a dealer or any other person, who in any capacity, , 'Yhether on his own account or on account of a principal or any other person, effects or causes to be effected '· the entry iof goods as specified in the Schedule into a local area ~ or takes delivery or is entitled to take delivery of goods on its entry into a local area for consumption, use or sale therein and includes,- (i) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, ' l .l '-\ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 449. (ii) everY,persoil who carries on business of transfer of the right t to use any ·goods for any purpose whether or not for a specified period) for cash, deferred payment or other valuable consideration. Explanation.-In case of any goods specified in the Schedule, .w hich is transported through pipelines into a local area, the · ultimate recipient of the goods in the local area shall be deemed to be the importer; (f) "Import value" means the value of goods specified in the Schedule. as ascertained from the.o riginal invoice and includes the charges paid or payable for insurance, excise duty, freight charges and all other charges incidentally levied on the purchase of such goods: Provided that where the import value is not ascertainable on account of non-production or l,lon-availability of original invoice, or where invoice produced is proved to be false, or if such goods have been procured or obtained otherwise than by ':Vay of purchase, the import value shall be determined on the basis of fair market value of such goods; (g) "Local area" means any area of the State within the limits of any local authority including any area under- Assam (i) Municipal Corporation of Guwahati, constituted under Act I of the Guwahati'MUnicipat C'.:orporation Act, 1969, 1973. (ii) Municipality or Town Committee constituted .under the Assam Act XV uf Assam Municipal Act, 1956, 1957. (iii) Gaon Pan:chayat or an Anchalik Panchayat or a Zilla Assam Parishad constituted under the Assam Panchayat Act, ActXVIH of1994. 1994, (iv) North Cachar Hills Autonomous Council. or Karbi Anglong Autonomous Council and Bodoland Territorial Council, (v) any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the 'State Legislature; (h) , "Motor Vehicle" means a motor vehicle as defined in clause Central (28) of section 2 .of the Motor Vehicles Act, 1988 including Act 59 motor cars, motor taxi cabs, motor cycles, motor cycle of 1988. combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles .a nd bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers; (i) "prescribed" means prescribed by rules made under this Act; G), . "Schedule" means Schedule appended to this Act; . (k) "section" means a' section of this Act; (1) "Specified Goods" means goods specified in the Schedule; · .:. 450 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17,2008 of (m) ':Statr Government" means the G4:w~rriffierit Assam. (2) All expressions used but not detined in this Act and defined in the Assam Assam Value Added Tax Act, 2003 shall.have the same meanings Act VIII of respectively assigned to them in that Act. 2003. Levy of tax. · 3. (1) Su!Jject to the other provisions of th~~· Act, there shall be levied and collected an entry tax on the entry of specified goods into any local ;t area for consumption, use or 's~le therein, the ~ates respectively specified against each item in the·Schedule. The entry tax shall be ·l eviable on the import value of the specified goods and shall be paid by every importer of such goods: Provided that no entry tax shall be levi~d under this section on the entry of specified goods into a local a~~a. if it is proved to the satisfaction of the· assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or'that the entry tax has been paid by the irp'porter or any other person under this Act iri respect of the same goods. p (2) No\withstanding anythih.g co~fain~d ip sl:1b-. ' s~stion (1), and Assam subject to production of doc,umentary proof:. no.e nfry tax shall be Act levied· on such specified goods, which are also taxable under the VIII of 2003. Assam Value Added Tax Act, 2003, -:- (i} if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 Assam for the~ purpose· of resale and such goods arc sold inside the Act State and the dealer .is liable to pay tax on the sales of such VIII of 2003. goods under the Assam Value Added Tax. A~t, 2003; ' ·.. ' (ii) if such spe2ified goods are sold in the. course of inter state trade or commerce or in the course of export out of the territory of India or such tgoods are otherwise despatched outside the State by way of stock transfer by .a-· dealer registered dealer Central under the Central Sales Tax Act, 1956;·· Act 74 of 1956. (iii) if such specified gQods,are imported into a local area in the course. of import from 9utside the territory of India: · Provided that, if any such dealer, after importing the 'specified goods, consumes such goods in any form or deals with such goods in any other manner, he:shall inform the assessing at1thority before the 21st day of tlie month, succeeding the month in which such goods are ~o consumed or dealt with ·and. pay the tax, which would have been otherwise leviable under the provisions of this Act. (3) · Where the specified goods, the· sales of which are exempted under Assam the Assam Valu i e n Add~d J,ax Act, 2003 for reasons of such goods Act being included the First Schedule to the said Act, which after VIII of entry into a locrl'l area are sold by an importer in the course of inter 2003. state trade or comm.erce. or in. the course of export out of the territory of India or are despatched outside the State by way of t f'" ;· . : .,~ ' . ·,,.. ,,. THE ASSAM GAZETTE, EXTRAORDINARY, APRIL .17, 2008 ~-r . 451. st.ock transfer, the import value. of such specified go0ds subsequently sold or sent out in the manner mentioned above shall, subject to production of proof, ,qe deducted from the total import value to determine the taxable import value. (4) The State Government may, by notification in the Official Gazette, in the public interest or taking into account the infrastructure and amenities provided or to be provided to facilitate trade and commerce, vary the.r ates of tax of the specified goods and on such notification being issued, the Schedule shall be deemed to have been amended accordingly: ·Provided that the rate of tax to be specified or varied by the State Government i~ respect of, any such goods shall not exceed twenty percentum: Levy of tax on 4. (1) Notwithstanding· anything contained in section 3, there shall be motor vehicle levied and collected a tax on the en.try of any motor vehicle into a loc;al area for us~ or·s ale therein by ail importer which is liable for registration or assignment of a new registration mark in the State Central under the Motor Vehicles Act, 1988. ,. Act 59 of 1988. (2.) The tax shall be payable and paid by an importer within 30 days from.the date of the entry ofa motor vehicle into the local area or · before an application is made for registration of the vehicle under Central the Motor Vehicles Act, 1988, whichever is earlier. Act 59 ofl988. (3) No tax shall be levied and collected in respect of a motor vehicle which is registered,in any Union Territory or any other State under the Motor Vehicles Act, 1988, fifteen months prior to the date on Central which a new registration mark is assigned in the State under the Act 59 of 1988. said Act. (4) Where any person causes entry of a motor vehicle into a local area within a period of fifteen months from the date of registration of such vehicle in any Union.T erritory or any other State under the Central Motor Vehicles Act, 1988, and that such entry is occasioned as a Act 59 of 1988. result of shifting of the place of his residence from such Union Territory or State into this State, the Commissioner may exempt such person from payment of entry tax on entry of such motor vehicle subject to production of proof in this regard. (5) Notwithstanding anything contained in any other law for the time being in force, where the liability to pay tax in respect of a motor vehicle arises under this Act and such .motor vehicle is required to be registered or a: new registration mark is required to be assigned Central Act 59 of to it in the State under the Motor Vehicles Act, 1988, no 1988. Registering Authority shall either register any such motor vehicle or assign any new registration mark to such motor vehicle unless payment of such tax has been made by the person concerned in respect of such vehicle. ·., Composition of 5. Notwithstanding anything contained in this Act, the State tax liability' Government may, by notification published in the Official Gazette 452 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 • 1 and subject to such conditions and restrictions, if any, as may be ~P~~ified therei,n, penn'it any class·o f i'mp0rter to pay in lieu of the any tax payable_un4er-this Act, for period., an amount linked with the volume or quantity of specified goods or some such other thing to be determined by the S~te Government by way of composition and to be paid at sµch intervals and in such manner, as may be specified in such n~tification. . ' · · Exemption 6. (1) Notwithstanding anything contained in section 3, no entry tax on from tax. '' ''the entry of specified goods' into a local area shaU be payable, if · such specified goods are - · · (a) meant for the exclusive use or consumption of the Defence Department of the Government of India, or (b) the exclusive property of the Union Government, or ( c) brought for the purpose of sale or use under the Assam Public Distrib4tion of Articles Order, l 982 .. (Z) The Stai.~ Gove'rnment,may, by notification in the Official Gazette, any' . grartt exemption to organisation or undertaking of the Central Government or ·'of 'the State Govern~nent, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local· area for consumption or use therein provided .that such goods are the exclusive property of such organisation or undertaking. 1 (3) The ·State Gov~riunent, if considers it necessary in the publk interest 'so to do, may by notification iri. the Official Gazette, subject to such' conditions and restrictions as it may impose, exempt, any importer or Class of importers, folly or partially from payment of entry tax on any specified goods and the State Governnwnt may ~lso grant such exemption retrospectively: . Provided. that the State Government may withdraw any such exemption at any. time, as it.may think fit and proper. Principles , 7.. The entry tax payable by an importer shall be levied in accordance governing with the principles as stated below :- entry tax. (a) . entry;tax shall not be payable unless the importer effects entry of the specified goods into a local area; (b) ''where any such. goods are consumed, used or sold in a local area by the iil,1porter, it shall be presumed, until the contrary is proved by him, that such goods had entere~ into that local area for consumption, use or sale therein. Registration, 8. Subject to the provisions of the Act and the rules made thereunder, return, the administration of this Act in so far as it relates lo registration, assessment, s~bmission of returns by the importers and collection of entry tax collection etc. fron:i them, shall vest in the authorities specified in or under the of entry tax. THE ASSAM GAZETTE, EXTRAORDINARY, 1A PRIL 17, 2008 453. Assam Value Added Tax Act, 2003' an.d accordingly, the said Assam authorities, empowered to register, receive returns, to assess or re ActVIIl of2003. assess and collect tax and. enforce payment of any tax under the said Act, shall register, receive returns, assess, re-assess and collect entry 'tax and enforce .payment of entry tax, including imposition and realisation of any penalty payable by an importer under this Act as if the tax or penalty payable by such importer under this Act is a tax or penalty payable under the said Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act. Applicability of 9. Subject to the provisions of this Act and rules made thereunder, the provisions sections 19, 21, 22, 23, 25, 27, 2·8, 29, 31, 32, 34, 35, 36, 37, 38, 39, of the Assam 40, 41,,42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63, Value Added Tax Act, 2003. 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, 109 and UO of the Assam Value Added Tax Act, Assam 2003 and the rules made thereunder, orders, notifications issued Act VIII of2003. thereunder shall mutatis inutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections v:ere mutatis .mutandis incorpoJ'.ated 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.· · Utilization of 10. (1) The proceeds of the entry tax minus cost of collection, shall be the proceeds credited and · appropriated to the Fund constituted under this of the levy section by notification in the Official Gazette and shall be under the Act. utilized exclusively for the development of infrastructures or amenities to. facilit.ate. trade, commerce and intercourse and it shall inclucte the following:- 1.. l • . (a) cortstrnction, development and maintenance of roads and bridges for linking the market and commercial areas to their hinterlands, , · (b) creation, development and maintenance of infrastructure for supply.,qf electrical energy, water supply and sanitation and ,other infra'structure for furtherance of trade, commerce and 1 intercourse, (c ) any other P\lrpose connected with the development of trade and e;ommerce or for facilities relating thereto which the State Oovernment may specify by notification, l)1 · ( d) providing finance, aids, grants and subsidies to local bodies ' and 'goverinhent agencies· f~r the purposes specified in clauses (a); (b)'and (c). (2) The amount realised' as entry tax shall not be used for the purposes othe.r than those specified 'in sub-section (l ). • r , • 454 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 (3) The State Government shall transfer the proceeds of entry tax already colkcted under Assam Entry tax Act, 2001, after deducting therefrom, the sum utilized under clause (a) to (d) of sub-section (1) to the fund constituted under this Act and such amount on being transferred to the fund shall be utilized for the purposes specified in sub-section (l). ( 4) The tax. under this Act shall be continued to be levied till such time as is required to improve the infrastructure or amenities to facilitate trade and commerce. 11. (1) The State Government may, subject to the condition of previous Power of Government publication, make rules for carrying out the purposes of this Act: to make Provided that if the State Government is satisfied that rules. circumstances exist which render it necessary for it to take immediate action, if any, it may make any rules without such previ9us publication: Provided further that any rule under this Act may be made so as to have the retrospective effect. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,- (a) the mamier and procedure of deposit of tax under appropriate Head of Accounts and the manner in which the proceeds of the tax shall be utilized; (b) all matters expressly required or allowed by this Act to be prescribed;· · (c ) the fees to be paid· in connection with the registration, memorandum 'of appeals, petition for revisions, certified copies · of orders, petitions, other matters and any other matter ancillary or incidental thereto; and (d) any other matter for which there is no provision or no sufficient provision in this Ad and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act. (3) In making any rules 'under this section, the State Government may direct that a breach thereof sha11 be punishable with fine not exceeding five thousand rupees and, when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of such offence. (4) The State Government shall cause every rule made under this Act and every notification issued under this Act to be laid, as soon as may be, after it is published before the State Legislature while it is in session for a total period of thirty days which may be comprised in ope session 9r in two or more successive sessions in which it is so laid or the sessions immediately . following, and if the State Legislature agrees in making any modification in the rule or notification or that the rule or notification should not be made, the rule or notification shall \ _____Tu H~E:2....!:!A~s£;sAM~!o_G~AZ~E!=;_T±_.T~E='.>.,..2:E==..X!:o2T~RA~O:'..!.RD~IN~A:.::R"""Y,~A~P,Rl~L~l7 '-'-, -=2-"-00"-"8'--__4 ~5~5. thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification. Validation. 12. Notwithstanding anything contained in any judgment, decree or order of any Court or other authority to the contrary, entry tax levied or collected or purported to have been levied or collected under the tax Assam under the Assam Entry Tax Act, 2001, as amended from time to time, Act IV and all actions taken, things done, rules made, notifications issued or of 2001. purported to have been taken, done, made or issued under the said Act shall, for all purposes, be deemed to be and to have always been validly levied, collected, taken, done, made or issued under the provisions of this Act, as if this Act were in force at all material times and accordingly, - (a) no suit or other proceeding shall be maintained or continued in, or before any court, tribunal or other authority for the refund of any amount received or realized by way of such tax; (b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received· or realized by way of such tax; (c) any proceeding, act or thing which could have been validly taken, continued or done for the levy or collection of such tax at any time under the provisions of the said Act but which had not been taken, continued or done, may be taken, continued or done. Assam 13. (1) The Assam Entry Tax Act, 2001 is hereby repealed. Repeal Act IV and of2001. Saving. (2) Notwithstanding such repeal, anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act were in force at all material times. SCHEDULE [See clause G) and (1) of Section 2] SL Specified Goods Rate of tax (per- No. ~ centum) ·---'-- l Cement. 12 2 Refrigerators, air coolers, air-conditioning plant, geysers, was h ing· 8 machines, Xerox and Fax machines and Com_eonent and parts there o f. - 3 Telecommunication equipment including Telephones, mobile pho ne s, 8 pagers and component and parts thereof. \ 4 Televfsiort sets both coloured and black and white, videocaS S e - t L t . e . .-~ ' 8 recorders, video cassette players, VCD player_, DVD pla ye r, videocassette tapes, wireless reception instniinent and apparatus a nd radios and parts thereof. __ l 456 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 5 Type writers including electronic . typewriters, Photocopiers, 8 duplicating machines and component and parts thereof. 6 Motor vehicle: ' (i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of 8 such motor vehicles. (ii) Tractors, bulldozers, excavators, earthniovers and 2pwer tillers 4 7 Marble, granite and other decorative slaps and articles made therefrom. 8 8 Computer of all varieties, computer software and hardwares, servers, 4 V-SAT and accessories including UPS used with com2uters. 9 Plants and machineries for industry and construction works (except 4 agricultural.machinery). - 10 Pump sets of any type. 4 ,, 11 (i) Furnace oil (FO) and Bitumen ' 16 (ii) Light Diesel Oil (LDO) 8 12 Hospital Equipment of all types including X-ray, ultrasound, doppler 8 and scanning machiiies, other medical and diagnostic apparatus and parts. and accessories thereof. ' - · · 13 Chemical fertilizers, bone meals, pesticides, insecticides, fun--g~i-cides, 4 herbicides, rodenticides and weedicides. ' · · 14 Diesel generators. 8 - 15 . HDPE bag an<l HDPE coated. Jute bag/sack and Hessian Jute bag 4 )¥hether Polythen lined or not. 16 Pulses and cereals in all forms 0 17 Fish excluding dry fish. 8 18 Flowers (natural) 8 19 ·Ultra High Temperature (UHT) milk 8 20 Eggs 8 21 Processed fruit juices 8 22 Items of bell metal and brass 8 23 Biscuits 8 ' ' 24 (a) Gamocha 4 - . (b) Mekhela chaddar. 4 " 25 All verities of textiles viz., cotton, woolen or silken, including rayon, 1 . art silk and nylon textiles, whether manufactured by handloom, powerloorri or otherwise. - 26 Sugar. . 1 27 Bamboo 4 28 Films of aJl kinds including X-ray films 4 2,9 Live stocks namely, pig, goat, sheep, poultry ' 2 30 Photographic paper 1 4 3·1 Elevators and parts and accessories there.o f 8 ·- 32 Aluminium conductor of any kind- 4 33 Intra ocular lens 4 34 Aluminium plain sheer · 4 - 35 :PV_C pipes, tubes and fittings 8 36 Acrylic yarn in hank form 4 37 Fabric coated/impregnated with PVC.and cellular derivations " 4 38 Crude oil. 2 39 M.S. Pipes. 4 - - \ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2~08 457 40 Tea. 2 41 Extra natural alcohol (ENA). 10 42 Gur, rub gur andjeggary. 4 .. 43 Molasses. 16 44 Paper corrugated box and paper cartons of all kinds 2 - 45 Flexible Laminated Sheet and flexible laminated Eouch _ 2 46 Wheat products except when imported and sold by Food Corporation 2 of India to Deptity 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. 47 (a) Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, 10 sada and smoking mixture. (b) Tobacco mixed pan masala including gutka whether sold under a 20 brand name or not. · 48 Tendu Leaves. 10 49 Rectified spirit. 10 50 Plain and corrugated iron sheet whether hot or cold rolled 2 51 Chemicals. 2 52 Dispenser 4 53 Coal 4 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:- (a) M.S. rod and round 4 - 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:- (a) Pipes of all kinds excluding those covered by entries at serial 4 numbers 35 and 39. (b) Bamboo chips (pieces of bamboo of any length, in any form or 4 condition used as raw materials in paper making). (c)Clinker 8 (d) Cranes, dumpers, road· rollers, motor cycles, motor cycle 8 combinations, motor scooters, three wheelers and motorettes. ( e) Caustic Soda 12.5 (f) Sodium Silicate 12.5 (g) Alum 12.5 (h) Soap Stone Powder 12.5 (i) Furniture and Fixtures 12.5 Ci) Coir, coir products and coir waste 12.5 (k) Transformers ' 12.5 (1) Hardware goods 12.5 (m) Corrugated and plain galvanized iron sheet (whether hot rolled or 4 cold rolled) (n) Arecanut powder and supari in all its forms and ·varieties including 4 betelnut for conversion into suEari. -· (o) Plywood 8 {P) Bentonite powder 8 -· THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 17. 2008 458 -- -- (q) Rail~ay track materials such as all types of pre-stressed c·o-n~-c-re-t-e 12.5 sleepers, railway switches, crossi ngs, fittings, SGCI inserts, HTS wire, metal liners, bolts and nuts and el astic rail clins ··-··-____ .t:_··--···-··--- 56 Lime stone and lim~owder.:. ______ --------- 4 ~--~- 4 57 Bauxite 58 Vegetable oils, vanaspati or ve· getabk ghee and other edi ble oils 4 including mustard oil and rapes eed oil except when such go ods are imported by STATFED or its Uni ts in Assam. MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department.. GUWAHATI -Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 227-500+600-17-4-08.