The Assam Finance (Sales Tax) (Amendment) Act, 1965
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The 22nd March 1966

N .LJL.4 /63/15.-The following Act of the Assam Legislative Assemb \,

which recei ved the assent of the President is hereby published for general
information.

ASSAM ACT VII OF 1966

(Received the assene of the President on thc 19th March, 1966)

THE ASS AM FINANCE (SALES TAX) (AMEN[;MENT) _A CT, .1965_

[Published in the Assam Gazette Extraordinary, dated the 23rd March, 1966J

An

Act

_further to amend the Assam Finance (Sales Tax) Act, 1956._

Pre ble Whereas it is expedient further to amend the
Assam F inance (Sales Tax) Act, 1956, hereinafter

called the principal Act, in the manner hereinafter Assa m _ACI_

###### xr of 19;6.

appearing;

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###### It is hereby enacted in the Sixteenth Year of the
Republic of India as follows : -

Short t itle, I . (1) T'his Act, may be caIled the Assam

extent and Finance (Sales T ax) (Amendment) Act, 1965.
COmmence'
ment.

(2) It shall have ·the like extent as the prin-

cipal Act.

(3) It shall come into forc e on such date as

the St ate Government ma y, by notifi ca tion in the

Official Gazette, appo int.

2. I n clause (ii) of sub-section (9) of section 2 of

the principal Ac t,-

Am end- _( f ) for_ the words "naye paise" or "naya

-:.ent of sec- paisa " , as the case may be, wh er ever they occ ur

t ,on 2 of

in the clause, t he word "pai:ie" or " paisa", as the

Avsam Act
XI of 1956. case may be, shall be substituted ;

(2) between the punctu ation "( i ) "~ and

figures and words "4,'76 per cent u m", th e figures
and words " t"54 per centum in the case of go z.ds
taxed a t the ra te or 7 paise in the r upee " ffJ !lowed

by the pu nctuation "e;)" shall be inserted.

3. In the Se~du le to the p rincipal Act,-

A rn e n d- (I) lor the figures and words " 5 nP. i n the

ment of the

rupee" aga inst item numbers 1&;, 18, 21, 2~ , 25,

Schedul e to
Assam Act 2B, 29 and 32, the figures and words "7 paise in
XI or 1956. the rupee" shal l be substitu ted ;

(2) for item 36, the foHowing sh all be sub-

stit uted, namely :-

"36 . Tinned. cann ed, bottled 7 P;a;se in

or pa ked hods or pro- the
visions includi r.g con- - rupee."

fect ion ery, biscuits and

###### cakes.

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(3) After item 46, the following shall be
inserted as items 47, 4U, 49, 50 and 51, namely-

"47. AU machineries and spare 7 Paise in
parts thereof. the

rupee.

48. Plastic, eeluloid and bake- 7 Paise in

lite goods. the

rupee.

49. Ladies hand bags and other 7 Paise In

types of vanity bags. the'

rupee.

50. Tinned, bottled or packed S Paise in
milk foods. the

rupee.

51. Petroleum coke and Petro- S Paise in
leum gas. the

rupee:[t]

U. TAHBILDAR,

Deputy Secy. to the- Govt. of Assam,

Law Department.

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