The Assam Value Added Tax (Amendment) Act, 2013
###### Registered No.-768/97

### THE ASSAM GAZETTE

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###### EXTRAORDINARY

ett~ <P{\Jl~ ~ ~

###### PUBLISHED BY THE AUTHOIUTY~

 ~ 155 fiM~. ~~. 26 l!liM, 2013, 6 ~~. 1935 ("t<li)
 No.155 Dispur, Friday, 26thAprih 2013, 6th Baisakha, 1935 (S.E.)

 GOVERNMENT OF ASSAM
 ORDERS BY THE GOVERNOR
 LEGISLATNE DEPARTMENT: : : LEGISLATIVE BRANCH

NOTIFICATION

###### The 26th April, 2013

 No. LGL.6/2003179.- The following Act of the Assam Legislative Assembly

 which received the assent of the Governor is hereby published for general information.

 ASSAM ACT NO. VII OF 2013

 (Received the assent of the Gove_mor on 22nd April, 2013)

 THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2013


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1024 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 261 2013

' I•

further to amend the Assam Value Added Tax Act, 2003.

Preamble. Whe~ it Is expedient further to amend the Assam V9lue Added Tax Assam

Act, 200J, b~nafter merred to as tho principal Act, _in_ lhe manner h~inafter ActVlll

appearing; ~

of2005.

###### 'W·

It is hereby enacted in the Sixty-fourth Year. of Republic of India as
follows:-

Short title, extent 1.(1) This Act may be. callbd' the Assam Valfu~·Added Tax (Amendment) Act,
and commence- 2013.         - i """"•· ... ,. ,, .
ment.

##### m It shall have the like extent as the principal Aci.

tl lJ
(3) It shall come into forct at. once,( ,p 1

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Amendment or 2. In the principal Act, in section 12, for the words and punctuation mark, ",in
section 12. the circumstances in which no tax undet section 10 is leviable on the sale

price of such goods", appearing .between the words "any person" and "shall

be liable", the wbrds "who is'-not a dealer registered under the Act'' shall be

substituted.

Amendment of         - '" .: '·';

sectfon 14 "[11] i 3. In the principal Act, i.n 8,ectic;m 14, -
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1 ' "1 1

,i;: (i) in $ub-section (3), for the words "The input tax credit", appearing in the

~giMing, the words 1~bj~t Jo other provisions of this sectio~ die'

input tax- credit" shal ~te· substituted;

(ii) after sub-soctiori'~,; a'new sub-section (JA) shall be inserted, namely:-

###### '·

"(JA) Notwithstanding anything contained in this section. if goods, ot,~

I • than the·pxls' specified in the Fourth Schedule, which are wJt&Je

, at th• rato of four percent or above under this Act. are sold in the

                               - course of interstate trade or commerce to !\.registered dealer at the

Central

, .• C(?,ncessionaf rate of,~ · applicable urJder sub-section (1) of

Act74

section 8 of the Central' Sales Tax Act, 195(), the input t8x credit ort"6.

percent shall be of reducedthe purchase ,by the amount price excluding of tax calculatedtax of such1 1¢~ . goods rate of or two the '·

raw materials and packing' materials used in the manufacture of
such goods. Such input tax credit shalJ be reduced in the month in

. which such interstate sales take place.";

(iii) in sub-section (6), -

~

(a) in clause (h), for the C:Jxisting proviso; 'the following shall be
substituted, namely:-

"Provided that input tax credit may be allowed for the tax paid in
excess of the amount of tax calculate:d at the rate of four percent on


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(b) in clauso (i), for the existing proviso, tho following shall be

substituted, namely:-

"Provided that input tax credit may be allowed for the tax paid in
excess of the amount of tax calculated at tho rate of four percent on
the purohaso price excluding tax of raw materials utilized in
###### manufactute of goods.".

Amendment or 4. In tho principal Act,.in section 74, -
aectlon 74.

(i) in sub-section (3). in clause (c), for the existing third proviso the following
shall bo substituted, namely ;- '

"Provided also that on application of the dealer such authority may release
such books o~ accounts, registers aild other documents before oxpiry of

ninety days with prior approval fi'om the Commissioner if the amount
involved in the Notice of Demand issued against such seizure by such
authority does not exceed Rupees five Jakhs and with prior approval from
the Government if the amount involved exceeds Rupees five lakhs.";

(ii) in suMection (5), in clause (b), for the words "thirty days", appearing

botweon the words "a notice to show cause within a period of' and "of
service of such notice", the words "fifteen days•• shall be substituted.

Amend•ent of _S._ In. the principal Act, in section 79, in sub-section (I I), in clause (b),
section 79. Explanation-I shall be omitted.

Amendment or 6. In the principal Act, in section 89, in sub-section (I), in the proviso, for the
Hctlon 89. words and sign "twenty-five percent", appearing between the words ''which

is less than" and "of tho amount", the words "one hundred percenf' shall be

substituted.

Amendment or 7. In 1ho principal Act, in sec;tion t 03, -
seetlQD 103 •.

(i) in sub-section (1),-

(a) in clause (b), 6Ciiweon 1he words "Cost Accountant" and "who",

the words "or Company Secretary" shall bo inseJ1e<l;

(b) in the last paragraph, between the words .. Cost Accountant" and

nor", the punctuation mark and words n, Company Secretaiy"
shall be inserted;

(ii) in sub-section (2), -

(a) in the first paragraph, between the words "CostAccountanf' and

###### "or". the punctuation mark and words ", Company Secretary"
shall be inserted;

(b) in clause (ii), betwoen the words "Cost Accountant" ~d "or'',

the punctuation mark and words ", Company Secretary" shall be
in sorted.

###### MOHD. A. HAQUE,

Commissioner and Secretary to the Govt. of Assam,
Legislative Department, Dispur.


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