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


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448 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008

                     - ······--·-

_to levy a tax on the entry of goods into any iocdiar~a in Assam for consumption, use or sale_
_therein for the purpose of providing 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~

to facilitate trade and comml:lrce within the State of Assam and for matters
connected therewith or incidental thereto;
' ';.! .

It is here.by enacted: in 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
. .                                                                                                                         -                                                                                                                         -

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


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THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 449.

(ii) everY,persoil who carries on business of transfer of the right
to use any ·goods for any purpose t 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,

. which 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. original 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 . and
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; ·

.:.


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_p_


450 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17,2008

(m) ':Statr Government" means the G4:w~rriffierit of 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
area for consumption, use or ' s~le therein, ;t the ~ates respectively
specified against each item in the·Schedule. The entry tax shall be

                        - leviable 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 . enfry 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 Value Add~d J,ax Act, 2003 for reasons of such goods Act

being included in 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 t of f'" India or are despatched outside the State by way ;· . : .,~ ' . of


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~                                                                                                                                                                                  - r .

                  - ,,.. ,,.

THE ASSAM GAZETTE, EXTRAORDINARY, APRIL .17, 2008 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. rates of tax of the specified goods and on such
notification being issued, the Schedule shall be deemed to have
been amended accordingly:

                            - rovided 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· sale 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 . Territory 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


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452             - 1 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008

and subject to such conditions and restrictions, if any, as may be

~P~~ified therei,n, penn'it any class · of i'mp0rter to pay in lieu of the
tax payable_un4er-this Act, for any 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,

. grartt exemption to any' 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 speci fied 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.
of entry tax. fron:i them, shall vest in the authorities specified in or under the


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THE ASSAM GAZETTE, EXTRAORDINARY, 1 APRIL 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
Value Added 40, 41 ,, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63,
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
under the section by notification in the Official Gazette and shall be
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

1 ,other infra'structure for furtherance of trade, commerce and
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 ,                                                                                                             -


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###### 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.

Power of 11. (1) The State Government may, subject to the condition of previous
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


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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

Repeal 13. (1) The Assam Entry Tax Act, 2001 is hereby repealed. 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, wa sh ing· 8

machines, Xerox and Fax machines and Com_eonent and parts ther eo f.
###### -

3 Telecommunication equipment including Telephones, mobile ph on es, 8

pagers and component and parts thereof. -L... - ~ \

###### 4 Televfsiort sets both coloured and black and white, videoca SS ette 8

'

recorders, video cassette players, VCD player_, DVD pl er, ay

videocassette tapes, wireless reception instniinent and apparatus nd a
radios and parts thereof. __ l


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|5|Type writers including electronic . typewriters, Photocopiers, duplicating machines and component and parts thereof.|8|
|---|---|---|
|6 7 8 9 10 11 12 13 14|Motor vehicle: ' (i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of such motor vehicles. (ii) Tractors, bulldozers, excavators, earthniovers and 2pwer tillers|8 4|
||Marble, granite and other decorative slaps and articles made therefrom. Computer of all varieties, computer software and hardwares, servers, V-SAT and accessories including UPS used with com2uters.|8|
|||4|
||Plants and machineries for industry and construction works (except agricultural.machinery). - Pump sets of any type.|4|
|||4|
||,, (i) Furnace oil (FO) and Bitumen ' (ii) Light Diesel Oil (LDO)|16 8|
||Hospital Equipment of all types including X-ray, ultrasound, doppler and scanning machiiies, other medical and diagnostic apparatus and parts. and accessories thereof. ' - · · Chemical fertilizers, bone meals, pesticides, insecticides, fun--g~i-cides, herbicides, rodenticides and weedicides. ' · ·|8|
|||4|
||Diesel generators.|8|
|- 15 . HDPE bag an<l HDPE coated . Jute bag/sack and Hessian Jute bag )¥hether Polythen lined or not. 16 Pulses and cereals in all forms 17 Fish excluding dry fish. 18 Flowers (natural) 19 ·Ultra High Temperature (UHT) milk 20 Eggs 21 Processed fruit juices|- . HDPE bag an<l HDPE coated . Jute bag/sack and Hessian Jute bag )¥hether Polythen lined or not.|4|
||Pulses and cereals in all forms|0|
|||8|
||Flowers (natural)|8|
||·Ultra High Temperature (UHT) milk|8|
||Eggs|8|
||Processed fruit juices|8|
|22 Items of bell metal and brass 23 Biscuits ' ' 24 (a) Gamocha - (b) Mekhela chaddar. " 25 All verities of textiles viz., cotton, woolen or silken, including rayon, . art silk and nylon textiles, whether manufactured by handloom, powerloorri or otherwise.|Items of bell metal and brass|8|
||Biscuits '|8|
||' (a) Gamocha - (b) Mekhela chaddar. "|4|
|||. 4 1 1 4 4 2 4 8 ·- 4 4 4|
|26 27 28|- Sugar. .||
||Bamboo||
||Films of aJl kinds including X-ray films||
|2,9|Live stocks namely, pig, goat, sheep, poultry '||
|30 3·1 32|Photographic paper 1||
||Elevators and parts and accessories there.o f||
||Aluminium conductor of any kind-||
|33|Intra ocular lens||
|34|Aluminium plain sheer · - :PV_C pipes, tubes and fittings||
|35||8 4 4|
|36|Acrylic yarn in hank form||
|37|Fabric coated/impregnated with PVC.and cellular derivations "||
||||
|38|Crude oil.|2 - 4|
|39|M.S. Pipes. -||
||||


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, fungicides, --~- 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              - ltra 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 thereof 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 -


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|40|Tea. Extra natural alcohol (ENA).|2|
|---|---|---|
|||10 4|
||Gur, rub gur andjeggary. ..||
||Molasses.|16|
|||2 2|
|||2|
||(a) Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, sada and smoking mixture.|10|
||(b) Tobacco mixed pan masala including gutka whether sold under a brand name or not. ·|20|
||Tendu Leaves.|10|
||Rectified spirit.|10|
|50 51|Plain and corrugated iron sheet whether hot or cold rolled|2|
||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 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:-|4|
|55||-|
||(a) Pipes of all kinds excluding those covered by entries at serial numbers 35 and 39.|4|
||(b) Bamboo chips (pieces of bamboo of any length, in any form or condition used as raw materials in paper making).|4|
||(c)Clinker|8|
||(d) Cranes, dumpers, road· rollers, motor cycles, motor cycle combinations, motor scooters, three wheelers and motorettes.|8|
||( 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 12.5 12.5 4 4|
||(k) Transformers '||
||(1) Hardware goods||
||(m) Corrugated and plain galvanized iron sheet (whether hot rolled or cold rolled)||
||(n) Arecanut powder and supari in all its forms and ·varieties including||
||betelnut for conversion into suEari. -·|8 8|
||(o) Plywood||
||{P) Bentonite powder||


\ 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
-·


-----

|-- --|(q) Rail~ay track materials such sleepers, railway switches, crossi n metal liners, bolts and nuts and el a|
|---|---|
|56 57|Lime stone and lim~owder ______ .:.|
||Bauxite Vegetable oils, vanaspati or v e· including mustard oil and rapes e imported by STATFED or its Uni t|
|58||

|c·o-n~-c-re-t-e TS wire, --------- ~--|12.5|
|---|---|
||4|
||~- 4|
|i ble oils o ods are|4|


THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 17. 2008

458

-- --            - ~---            -

(q) Rail~ay track materials such [as all types ] [of ][pre-stressed ] concrete 12.5

sleepers, railway switches, crossi ngs, fittings, SGCI inserts, HT Swire,
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 ] [v · ]egetabk 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 .


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