The Assam Sales Tax (Amendment) Act, 1972
ASSAM ACT XXIX OF 1972

#### THE ASSAi\1 S.'\LES TAX (AMENDMENT) ACf, 1972

[Received the assent of the Governor on the 8th December, 1972

(Published in the _Assam_ _Gazette_ Extraordinary, dated the I :Jth Dece mber

1972.

#### An

Ac t

furt11er to amend the Assa1n Sales Tax Act, 1947

Preamble. Whereas it is ex peQ.ient further to amend the As'am Act

Assam Sale, Tax Act, 1947, he1einafter called the~~~£ of

9
principal Act, in the manner hereinafter appearing;                -

#### It is hereby enacted in the Twenty-third Year
of the Rei'ublic of India as follows:-

Sho1t title, l. 1 l) This Act may be ca11rd the Assam Sales

extent and Tax (Amendment) Act 1972.
commenee- '

ment.

(2) It shall have th<:: like ext<? t as the principal

Act.

(3) It shall come into force c.t once.

Amen~ment _'.2._ In section 15 of the principal Act, for sub-1ection

GfSection 15 (3) the following ~ha ll be substituted namely:-
of Assam Act           -

XVII of
1947. "(3) from the resultant balance an amount arrh· ed

at by applying the follo wing formula                -

Rate of tax x resultant balance <•5 mentioned above
# -----------------------

100 _plus_ rate of tax,

_Explanation.-Whcre_ tht net turnover of a dealer

is taxable at different rates, the aforesaid formula shall
be applied se.parately in respect of each part of the
turn ever liable to a different rate of tax."

Amendment 3. In Schedule II to the princip' I Act; for item

of Schedule No,2 the following shall be substituted namely:-
II to Assam '
Act XVII of
1947. "2. Ready-made garments mnde of textiles not '.'T ~re e

containing · · any synt etrc h · yarn o f 1a c b · nc... ...... ...... ••• p a1se ,, m the
rupee.

Amendment 4. In Schedule III to the principal Act, for item

III of Schedule to Assam No.48 ' the following shall ~ be substituted namely:-

Act XVII of
1947.

"48. Ayurvedic, Homeopathic and Unani medi- '

cines."


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