The Assam Finance (Sales Tax) (Amendment) Act, 1973
###### ASSAM ACT XXII OF i974

(Received the aHent of the President on the 26th Augnat, 1974)

###### THE ASSAM FINANCE (SALES TAX) (AMBNDMBNTl AGT, 1~73.

[Published ia the Assam Gazette Extraordinary, dated the 16th Noy. 1974}

Further to amend the Assam Finance (Sales Tax}

Act, 1956 ~

Preamble. Wherea& it is expedient furthe r to amend the A111am Act

Assam Finance (Sal ~s Tax:) Act, L 956, aerein&fter XI of 1956.

called the principal Act, in the manner hereinafter
###### appcarini;

##### • It i1 hereby enac ted in the Twenty-fourth Year

## • of the Republic of , ndia as-follow1 :-

Short title, 1. {l) This Act may be called the Assam Finance
extent and (Sales Tax) (Amendment) Act, 1973.
commence-

ment.

(2) It shall have the like extent as tho

principal Act.

(3) Sub-section ( 4) of section 2 of this Act shall

###### , come into force with immediate effect and the other
# ..

sub-sections of section 2 shall come into force on the
datea specified therein.

Amendment ~. In the principal Act, ill Che Schedule :-
of Schedule

to Analll

Act XC of (1) for item N '1. 40, the following shall be, aad

1956. shall be deemed to hwe been, substituted with etli!Ct

from lst April, 197,, namely: -

,.

"Iron and steel as defined in clause (IY) of 1ec:-

tlon 14 of the Central Sales Tax Act, 1956 (Central
Act 74of1956) .......... ~ .......... 3 paiae in the rupee."

(2) for item No. 46, the following shall be, and

shall be deemed to have been, substitated with effect
fro?l l st April, 1 g73, namely :-

' .. -"'«!

Price Rs! ~, paiao


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2

" Coal gas, and coal, including coke in all its

forin1, but excludin ~ charcoal.. ....... 3 paise in the

rupee.''

(3) for item No. 52, the following shall be, and

shall be deem ·d to have bem , substituted wi th effect
from 1st April, 1973, namely:-

" white sheets, plain or corrugated ..... . 7 paise in the

rupee."

(·l) for item No. 6 1, the following shall be sub-

stituted, namely:            -

" Torch and transi!ter batteries, torch lights and

torch bulbs ... ... .. ..... .. 7 paise in the rupee.''

I
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AGP ~Law)No . 5(g)/74 - 2,550-,16-12-1974.


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