The Assam (Sales of Petroleum And Petroleum Products, Including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1960
-~ .No.LJL. /60.-The following Act of the Assam Legislative Assernbiy
##### which received the assent L of the Governor is hereby published ·for general


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-~ .No.LJL. /60.-The following Act of the Assam Legislative Assernbiy
##### which received the assent of the Governor is hereby published ·for general
 'nformatiori.

 (Received the a•sent of the Governor on the 3l&t March 1960)

 ASSAM ACT Nu.X OF 1960

#### THE ASSAM (SALES OF PETROLEUM AND PETROLEUM

##### PRODUCTS, INCLUDING MOTOR SPIRIT AND
 LUBRICANTS) TAXATION (AMENDMENT)
 ACT, 1960

(A~ passed by the Assembly}

_Assam_ Ca~tt 1 e. Extraordinary, dated the 31st Mal'ch 1960]

##### '.further to ammd the Assam (Sales qf Petroleum and Pettolt!Um Produ, ts, including
 ' M otor Spirit and LubricanJJ) Taxatio11 Act. 1955.

 Wh ereas it is ex11rdient further to amtnd the
Assam (Sales of Petroleum <1ml Petroleum Products,

Assam Act

##### including Motor Spirit an<l L11bricants) Taxation Act, IX of 1956.
 l 9:>5, l1crdnaltn called tht'. Principal Act, in the manner hncinafter appearing ;

 It is hereby c11acted in the Eleveuth Year of the Republic of India a~ folluw~ :-- ·

#### l. (1) Thi~ Act may be call ee! tlie Assam (Sales of Petroleum

##### ancl l'ctroleum Product~, incl11ding Motor Spi1it and Lubricanta)
 Taxation (Arncridmrnt) Act. 1960.

 (2) It shall have the like extent as the Principal Act.

 (ii) It sliall come into force with effect from )st April,
 19b0.

:, Amendment 2. In 1 he Principal Act except in the title, long title,

;~· Ass~m . Jirr.amble, short title and Section. 45, ·for the wor~s shown in

,.~.1 ~~ 6 - IX [01 ] Coluwn (I) wherever they occur, t!1e words shown agamst each of

~_; tl1on in Col11mn (II) shall be substituted, namely:--

##### ~ Column (I) Column (II)

~'

(c1 1 "111otor spirit or luLricant "motor spirit or luLricant or

##### or Loth" crude oil"

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Column (T) Column (JI)

_(b)_ "mo tor sp irit. or lll lJr i· "moto r ~pirit or luhricant or

c;:ints" <:rurl e Pil"

(c) "motor ~pirit or lu bri- "rnnt0r ~ ririt or lubricant or

cant " cr11de oi I"

_(d)_ "motor spirit ;:incl luhri· "rnotnr spirit, 1 u hric11nt and

can ts" crur-le o.il"

Amend ment 3. In Sectio n 2 of tl1~ Prin c ipa l . Ac t. after cbuse ( I) the

of ofS-::c:don ;\ ~~am /\e[2 ] r followin o-0 clausr: shall be inserted, namcl v, :---

TX of 1956,

##### "( I A) 'C1 udc oil' rncnns cru el ~ p etro ! ~ um m its natural

state ; "

Amendmen t 4. In ~ection 3 of th': Frinr;ip c.i l i\c t- -
ofS ect ic>n ~

of A1sam Ar.t
lX of J956 . (1) For sub,scc tio:1 (J.), the fullowing shall be substituted,

namely :---

##### "( l) There sl• all be lev ie1J a1Jd coll ected frnin every denier a

ta '< ou ~a l e~ of th e fo ll o wi11 g goods a t tl1c rates sp ec ified be]llw;-

(i) motor spirit (exce pt J iesel oil aucl .. , Seven uaye paisr.

intcrrnli combu sti.011 oils other th an per litre,

pet.rot):

(ii_) l ul 1rira11 t 11ine naye p <1 ise

per lit.r f>,

##### (iii; di esel oil a nd oth er i11t n nal li ve n ayc pa 1sc

combustion oils. p er litre,

_(iv)_ crude oil one naye paise

per litre

Provided that no t ax sha ll be levied on sales of mo tor sp111t,

lu bricant and ' rud e oil to a icgi ct.crcd dc;i.lcr for tl 1c purpose of

resale in the St;_itr:, "                -

(2) for cl a11 3r. _(ii)_ o[ s• dHe\'.tion ('!) , the f"oll owing shall be

substituted, namely:--

##### "(ii) in the course of the irnport into or ex port out of the

t f::ni tory 0f I ncli:• ; or "

Amend mrnt 5 . In Sectirin _24._ Ill 1·he r'rincir :-i l _1[\r]_ _[t. ]_ [r][;" ] [the ] [wo] [rd ]

**of Sec1 e<** l\~ sai. rn _,11 Act " m2·\ anu f' ;ic:t1ircr I · I ,, t tc wrnd " 1-'tuducccl'' r. l1::ill l w >u lr li lq!r·c· . J

IX nfl 956.

##### ! \ I of Amendment Section 2S 6. Iu Sec tion '.! S uf 1l1e I'rincir1;il Act fo r th e word

" manuf!lr.l ure" 1 he wn rd "produ ct: inn" slrnll I 1e sn bst i t11terL

of Assam Act
IX of l 9:1-~ .


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