The Assam Purchase Tax (Amendment) Act, 1968
The 21st May 1968
No.LJL.10 /68/5.-The following Act of the Assam LegislativeAssembly
which received the assent of the Governor is hereby published for general
information,

ASSAM ACT VII OF 1968

(Received the assent of the Governor on the 20th May 1968)

-TH E ASSAM PURCHASE TAX (AMENDMENT) ACT,1968

[Published in the Assam Gazette Extraordinary, dated the 22nd Mayj , 1968]

An
Act

to amend the Assam Purchase Tax Act, 1967

Preamble Whereas it is expedient to amend the Assam Pur- Assam Ac t
chase Tax Act, 1967, hereinafter called the principal Th~~ of
Act, in the manner hereinafter appearing; .

It is hereby enacted in the Nineteenth Year of the
Republic of India as follows:-

Short title, 1. (1) This Act may be called the Assam Purchase

extent and
commence- Tax (Amendment) Act, 1968.
ment.

(2 , It shall have the like extent as the principal

Act.

(3) It shall come into force on such date as the
State Government may, by notification in the Official
Gazette, appoint.


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2

Amendment 2. In section 3 of the principal Act, for sub-section
# ;i ACstl~~ ~ (I), the following shall be substituted, namely:-·

Act XIX of
1967. . .

" (1) Except as otherwise expressly provided in
this Act, there shall be levied and collected from every
dealer a tax on the purchases of raw jute and raw
hides and skins at rates as may be specified in the
annual Assam F inance Acts but not exceeding the
rates as laid down in section 15 of the Ce ntral Sales Central Act
Tax Act, 1956 : 74 of 1956.

Provided that for the year ending on the Thirty-first
day of March, 1968, the rates shall be as specified
### below:-

(a) R aw Jute thre e percentum ad valorem.

(b) R aw hid es and skins three p ercentum ad valorem:

Provided fu rther that the State Gov ernment may, by
notification in the Official Gazette, grant a rebate not
exceeding one percentum of the tax subject to such

.conditions as may be specified therein:
Provided further that where the tax has been levied
in respect of a purchase inside the State of raw j ute
and raw hides and skins and such goods are solei either
in the course of inter-State trade or commerce, Or in
the course of export out of the territory of India,
whether in the raw state or after further processing,
the tax so levied shall be refunded in the manner
prescribed."

### B. SARMAI,
Secy, to the Government of Assam.
. Law Department.


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