The Assam Value Added Tax (Amendment) Act, 2017
###### Registered No.-768/97

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### THE ASSAM GAZETTE

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###### EXTRAORDINARY
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 PUBLISHED BY THE AUTHORITY

i{~ 110 ~9ff,~, 11!l~, 2017, 11 "D'\5, 1939~)

###### No. 110 Dispur, Saturday, 1st April, 2017, 11th Chaitra, 1939 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH

 NOTIFICATION

 The 1st April, 2017

 No. LGL.64/2017/S.- The following Act ofthe Assam Legislative Assembly which received

 the assent of the Governor on 30th March, 2017 is hereby published for general information.

 ASSAM ACT NO. XI OF2017

 (Received the assent of the Governor on 30th March, 2017)

 THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2017


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###### 868 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL l , 2017

##### AN

###### ACT

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

Preambte, Whereas it is expedient to amend the Assam Value Added Tax Act, 2003, Assam

Act

hereinafter referred to as the principal Act, in the manner hereinafter

VIII of

appearing; 2005.
It is hereby enacted in the Sixty-eighth Year of the Republic of India as
follows: -

Short title, extent

1. (1) This Act may be called the Assam Value Added Tax (Amendment)

and commence-
ment. Act, 2017.

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

(3) It shall come into force at once .

2. In the principal Act, in section 10,-

Amendment of

section 10.

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

(a) explanation 2(ii), shall be omitted;

(ii) in sub-section (1C), for the punctuation mark ''." appearing at the
end, the punctuation mark ":" shall be substituted and thereafter
the following provisos shall be inserted, namely:-

"Provided that a wholesale warehouse licensee shall not
purchase from another wholesale warehouse licensee or make sale
to another wholesale warehouse licensee within the State:

Provided further that if the importer is a 'company
wholesale 'warehouse' within the meaning of the Assam Excise
Rules, 2016, such 'company wholesale warehouse' can make sale
to a wholesale warehouse licensee or to a retail licensee within the
State.";

(iii) after sub-section (1 D), the following new sub-section (1E) shall
be inserted, namely:-

"(1E) Notwithstanding anything contained in this Act, in case of
potable liquor mentioned in the Fourth Schedule, except country
spirit, a Canteen Stores Depot bonded warehouse (CSO), which
sells such items to a Unit Run Canteens (ORCs) or any other
person, shall be deemed to be the first point seller liable to pay tax
on such sale, irrespective of whether such Canteen Stores Depot
bonded warehouse (CSO) imports such items from outside the
State or purchases such items from a manufacturer/bottling
unitldistillerieslbreweries within the State. The Unit Run Canteens
CURCs)or any other person while depositing the excise duty shall
also deposit the tax payable under this Act into the Government


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THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 1, 2017 869

Account, on behalf of the Canteen Stores Depot bonded
warehouse (CSD), in the prescribed manner by a separate challan
and hand over one copy of the challan to the Canteen Stores
Depot bonded warehouse:

Provided that such Canteen Stores Depot bonded
warehouse (CSD) inside the State shall not be allowed to make
purchase from a wholesale warehouse licensee or to make sale to a
wholesale warehouse licensee. "

(iv) after sub-section (lE), the following new sub-section (IF) shall
be inserted, namely:-

''(IF) Notwithstanding anything contained in this Act, in case of
country spirit mentioned in the Fourth Schedule, the
manufacturer of country spirit (country spirit bottling plant)
who sells or supplies such item to a country spirit wholesale
warehouse or any other person shall be deemed to be the first
point seller and shall be liable to pay tax on the sale price of the
item as defined in clause (44) of section 2 including excise duty,
vend fee, bottling charges and any other duty or fee, by
whatever name called, payable thereon:

Provided that the manufacturer of country spirit, who is
liable to pay tax under this sub-section, may, at his option, pay
tax on Maximum Retail Price (MRP) basis without any
deduction, at the rate specified in entry llA of the Fourth
Schedule, in lieu of tax payable on actual sale price at the rate
specified in entry 11 of the Fourth Schedule. Once an option is
exercised, it shall be binding for that year and subsequent years,
until such dealer withdraws his option in writing:

Provided further that the country spirit wholesale
###### warehouse/person while depositing the excise duty shall also
deposit the tax payable under this Act into the Government
Account in the prescribed manner by a separate challan on
behalf of the seller and handover one copy of the challan to the
seller:

Provided also that the country spirit bottling unit shall

###### not be entitled to any tax exemption or re~ission as an
industrial unit."


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###### 870 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 1, 2017

Amendment 3. In the principal Act,in the Fourth Schedule, -
of Scbednle.

###### (i) in serial number 11, rate of tax with entries thereto shall be modified as follows:-

 Itll. Country spirit 40".

 (ii) after serial number 11 with entries thereto, a new serial No. llA with entries thereto shall be inserted, namely:-

"11A. Country spirit 19.25
###### paise in
 the rupee (on maximum retail price printed on the package)."

 S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam,
 Legislative Department, Dispur.

Guwahati :- Printed and Published by the Dy, Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21 .

Ex. Gazette No. 219 - 200 + 10 - 01 - 04 - 2017 .


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