The Assam Sales Tax (Amendment) Act, 1979
Registered No. **A- U**

#### The Assam Gazette

EXTRAORDINARY

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.PUBUSHED BY AUTHORITY ,..

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'l~ 100 ~"f~, 'l'}j';j'ft~, 3 <!If &l~, 1979, 13 1)''5, 1901                 - <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 infor mation.


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_6'16_ THE ASSAM GAZETTE, EXTHAORDINARY, APRIL 3, 19i9

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ASSAM ACT V OF 1979

(Received the assent of the Gover nor 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:-

Sho rt titl e, 1. ( 1) This Act may be called the Assam
extent commencand e- Sales Tax (Amendment) Act, 1979.
1nen t. (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~ctio n( )3 ohf the principal Act,

of Assam ior su -sect10n 1 , t e following shall be

Act XVII substituted, namely :-
of 1947.

1 ' to Liability tax. (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 b oth 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 :


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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,
of III Scof hAssam edule t h e 10 C'. 11 OWtng . S h a 11 b . e tnserte d as 1tem • N 3 O• "1', A

~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 of Assam. 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.


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