The Assam Sales Tax (Amendment) Act, 1958
###### ASSAM ACT VI OF 1958
 THE ASSAM SALES TAX (AMENDMENT) ACT, 1958

. ... (As passed by the Assembly)

(Received the assent of the Governor on the 26th March 1958)

[Published in the Assam Gazette, Extraordinary, dated the 28th March 1958]

_An_

_Act_

_further_ _to_ _amend_ _the_ _Assam Sales_ _Tax Act, 1947_

Preamble. WHEREAS it is expedient further to amend the Assam Sales

Tax Act, 1947 (Assam Act XVII of 194·7), hereinafter called the
Principal Act, in the manner hereinafter appearing ;
It is hereby enacted in the Ninth Year of Republic of India

as follows--

Short tit!~, 1. (1) This Act may be called the Assam Sales Tax (Amend-
extent and ment) Act, 1958.
commence- 1· p ·       - I
ment. (2) It shall have the ike extent as the rinc1pa Act.

(3) It shall come into force with effect from the lst April,
1958.

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Iusertion of 2. In Section 2 of the Principal Act-
new clauses.

After clause (17), the following new clauses (18), (19) and

(20) shall be inserted, namely:-

" (18) "Ordinance" means the Assam Sales Tax (Amend-

ment) Ordinance, 1957 ;

( 19) "Composition money" means the lump sum determined

under sub-section (2) of Section 55 of the Principal Act in lieu of
the tax payable under sub-section ( l) of the same section ;

(20) '"Tax" means the tax levied on sales of goods uuder the

Principal Act".

Substitution 3. In the Principal Act, for the words "Luxury gocds"

of the words wherever they occur, the words "special goods" shall be

"Luxury substituted.
goods".

Amen~ment 4. In Section 3 of the Principal Act,-
of Section. 3 ( l) After sub-section (2) the following shall be inserted as
of the Prm- .         - '
cipal Act. sub -section (3), namely:-

"(3). A dealer registered under the Central Sales Tax Act

1956 (Act No .74of1956) who is not liable to pay tax under Jub:

sections ( 1) and (2) above, shall nevertheless be liable to pay tax

on his sale of any goods in respect of the purchases of which he
has furnished a declaration under sub-section _( 4)_ of Section 8 of

the Central Sales Tax Act, 1956, or on the sale of any goods in
the manufacture of which such goods have --been used and every
such dealer who is liable to pay tax shall be deemed to be a regis-
tered dealer."

_[Price 00·12 N.P._ _or_ _2d.]_


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(2) the existing sub-sections (3), (4), (5) and (6) shall be '

renumbered as sub-sections {4), (5), (6) and (7) respectively.

_(3)_ for sub-section (4) a ~ so renumbered, the following shall
be substituted, namel y :- .

"(4) Nothing in sub-sections (1), (2) and (3) above, shall be
deemed to render any dealer liable to tax on th e sale of goods

.where such sales take place-

(i) uutside the State of Assam;

_(ii)_ in the course of the import of the goods into, or
export of the goods out of, the territory of India ; or

(tii) in the comse of inter-State trade Dr commerce.

_Ex.blanation.--For_ the purpose of this sub-section, whether
a sale takes place-

( i) outside the State of Assam ; or

(ii) in the course of the import of the goods into, or
export of the goods out of, the territory of India; or

(iii) in the course of inter-State trade or commerce ;

shall be determined in accordance with the principles speci-

fied in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956
(No.74 of 1956)."

Amendment 5. In sub-section (3) of Section 15 of the Principal Act,-
of Section 15
###### of tf1A. ~rin· (1) After item Nos.I and 2, the following shall be inserted as

~ipa c · item No.3, namely:-

###### ''3. Ready-made garments made of handloom cloth or cloth
on which additional Excise duties have been paid ......... 0·99 _per_

_centum."_

(2) the existing item No.3 shall be renumbered as item No.4 •

### • Amendment 6. In Section 30 of the Principal Act-

of Section 30

ofthc Prin · For the first proviso to sub-section (1 ), the following shall be
cipal Act.

substituted, namely:-

"Provided that no appeal shall be entertained by the said
authority unless he is satisfied that the amount of tax assessed or
the penalty levied, if not otherwise directed by him, has been
paid ;" .. -

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         - Ic.sertton of 7 .. After Section 52 of the Principal Act, the following shall
new 5ec- b . d S . 52A 1
tion 52A in e mserte as ect10n , name y :-

## .w the Act. Principal Act, "52A. where Notwithstanding a tax has been levied in respect anything contained of the in sale inside the Principal the

State of any declared goods and such goods are sol<l in the course
of inter-State trade or commerce, the tax so levied shall be re-
funded."

8~ After Section 53 of the Principal Act, the following new

Sections 54 and 55 shall be inserted, namely:-

Repeal. ''54. The Assam Sales Tax (Amendment) Ordinance, 1957

is hereby repealed."

. ~aving. "55. Notwithstanding the repeal of the Ordinance:-

(1) The State Government shaH continue to levy tax at the

same rate and in the same manner as under the Principal Act on
the sales of the stocks of those goods which were exempted from
tax in consequences of the amendment of item No.8 of Schedule I
of the Principal Act by Section 2 of the Ordinance and insertion
of items Nos.45 and 47 in Schedule III of the Principal Act by
Secti9n 3 of the Ordinance and in respect of which no additional
Excise duties have been paid and for that purpose Sections 2 and
3 of the Ordinance shall be deemed to have never been enacted ;

Provided that no such tax shall be levied on sales of such

stocks effected after 31st March 1958.

(2) The Commissioner may, on application by any registered
dealer, permit such dealer to pay in lieu of the tax to be levied

## ...

on sales of such stock of goods as referred to in sub.section (1)
above, a lump sum by way of composition to be calculated in
any one of the ways mentioned below at the option of the
###### dealer:-

_(a)_ An amount calculated at the rates specified in Schedule
###### II of the Principal Act as they existed immediately
before the Ordinance came into effect, on the cost
price of the stock, or

(b) Thirty per cent of the tax assessed on the dealer for

the period from the 1st October, 1956 to 31st March,
1957 on the total turnover of such goods.

Provided that where the value of such goods in stock is less
than 30 per cent of the total turnover of such goods made by the
dealer during the aforesaid period the Commissioner may fix
any lower sum as the amount payable under this clause.

_(c)_ If the dealer does not pay into the treasury the full

amount of the composition money payable by him
within one month from the date of determination,
the tax shall be levied in accordance with the

# .. provisions of sub-section (1) above.'!


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Substitution 9. For Schedule I attached to the Principal Act, the

~~I~c~~- followiug shall be substituted. · namely:-

"SCHEDULE I

_{See._ clause (6) of Section 2]

Serial Description of goods
No.

###### i. Motor vehicles, including chassis of motor vehicles,

motor tyres and tubes and spare parts of motor
vehicles.

2. Motor cycles and cycle combinations, motor scooter,
motorettes and tyres, tubes and spare parts of

motor cycles, motor scooters, motorettes.

I~ 3. Refrigerators and air conditioning plants and component

parts thereof.

4. Wireless reception instruments and apparatus, radios

and tors, amplifiers radio gramophones, and loud speakers electrical valves, and spare accumula-parts and ....
accessories thereof.

5. Cinematographic equipment including cameras, projec- 4 [,.,e ]

tors and sound recording and reproducing equipment, lenses,

films and parts and accessories required for use therewith.

6. Photographic and other cameras and enlargers, lenses,

films and plates, paper and cloth and other parts and accesso-

ries required for use therewith.

7. All clocks, time-pieces and watches and parts thereof.

8. Iron and steel safes and al mirahs,

9. All arms including rifles, revolvers, pistols and ammuni .

tion for the same.

10. Cigarette cases and lighters.

11. Dictaphone and other similar apparatus for r~cording

sound and spare parts thereof.

12. Sound transmitting equipment including telcphon s

and Loud speakers and spare parts thereof.

13. Typewriters, Tabulating machines, calculatin.i:r machine.,

and Duplicating machines and parts thereof:


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14. Binoculars, celescopes and opera glasses.

15. Gramophones and component parts therecf and

records."

Amendment

af 'khedule 10. In Schedule II of the Principal Act,-

II.

(I ) after item Nos. 1 and 2, the following shall be inserted
as i tern No.3, namely:-

"3. Ready-made garments made of handloom cloth or cloth
on which additional Excise duties have been paid ............ One

naya paisa in the rupee."

(2) the existing item No. 3 shall be renumbered as item

No. 4.

Ame!ldmem l l. In Schedule III of the Principal Act, the following shall
of Schld;le be inserted as new items after item 44, subject to the provisions
1 · of Section 55 of the Principal Act, namely:-

"45. All varieties of textiles, namely-cotton, woollen or
silken including rayon, art silk or nylon whether manufactured
by handloom, powerloom or otherwise but exclusive of pure

silk cloth.

46. Sugar.

47. Tobacco and all its prorincts".

!\.G.P. (Leg .) No.S/58-1575-24·4· 958.


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