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ASSAM GENERAL SALES TAX ACT, 1993
(1) The Act may be called the Assam General Sales Tax Act, 1993.
(2) It extends to the whole of the State of Assam.
(3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint and different dates may be appointed for the different provisions of the Act.
In this Act, unless the context otherwise requires :
(1) “Appellate authority” means the authority authorised by the State Government under sub-S. (5) of S. 3 to hear and decide appeals under S. 34 ;
(2) “appointed day” means the date or dates appointed for the commencement of the provisions of this Act under sub-S. (3) of the S. 1.
(3) “Assessing Officer” means any person appointed to assist the Commissioner under sub-S. (1) of S. 3 to whom all or any of the powers of the Commissioner for the levy and collection of tax conferred by or under this Act or rules framed there#31;under has been delegated by the Commissioner under sub-S. (3) of that section ;
(4) “assessment” means an assessment or re-assessment of tax payable under this Act ;
(5) “business” includes—
(i) any trade, commerce, manufacture or any adventure or concer
(1) For carrying out the purposes of this Act, the State Government may, by notification, appoint a person to be the Commissioner of Taxes, together with such other persons to assist him as it thinks fit and may specify the area or areas over which they shall exercise jurisdiction.
(2) Persons appointed under sub-S. (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Act to any person appointed to assist him under sub-S. (1).
(4) Notwithstanding anything contained in sub-S. (1), the Commissioner may transfer any case or matter from any person appointed under sub-S. (1) to assist him to any other person so appointed whether such Other person has jurisdiction over the area to which the ca
No person shall be entitled to call in question the jurisdiction of any auth ority under S. 3 after the expiry of ninety days from the date of the receipt by him of any notice under this Act from such authority.
(1) There shall be an Assam Sales Tax Appellate Tribunal consisting of such members includ#31;ing a President, as the State Government may, from time to time, deem it necessary to appoint from amongst—
(a) the persons who are qualified to be Judges of the High Court, and serving or retired person ;
(b) and the serving or retired person belonging to the Assam Taxation Service who hold or have held a post not below the rank of Deputy Commissioner of Taxes :
Provided that where the Tribunal consists of one or more persons who is or are members of the Assam Judicial Services, then he or the senior-most amongst them shall be appointed as President.
(2) The Member -of the Tribunal including the President so appoint#31;ed may continue as such till he attains the age sixty two years.
(3) No decision or action of the Tribunal shall be called in question mer
Until the Assam Sales Tax Appellate Tribunal is constituted under S 5, appeals against orders under S. 34 and S. 36 may be preferred before the Assam Board of Revenue.
(1) Any dealer aggrieved by an order passed in appeal under S, 34 or in revision under S. 36, may appeal to the Assam Board of Revenue within ninety days from the date on which the order has been communicated to him.
(2) The Assam Board of Revenue may admit an appeal after expira#31;tion of ninety days referred to in sub-S. (1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient reasons it could not be filed within time.
(3) An appeal to the Assam Board of Revenue shall be in the prescribed form and verified in the prescribed manner, and shall be accompanied by a fee of five hundred rupees.
(4) The Assam Board of Revenue may, after giving the deafer an opportunity of being heard, pass such orders thereon, as it thinks fit and shall communicate such orders to the dealer and the Commissioner.
All persons appointed under sub-S. (1) of S. 3, and sub-S. (1) of S. 5 shall be deemed to be public servants within the meaning of S. 21 of the Indian Penal Code, 1860 (45 of 1860).
(1) Subject to the other provisions of this Act, every dealer liable to pay tax under any of the law repealed by this Act shall with effect from the appointed day for the purpose of this section, be liable to pay tax under this Act on all sales or purchases of goods other than goods specified in Schedule I.
(2) Subject to the other provisions of this Act every dealer to whom sub-S. (1) does not apply, shall be liable to pay tax under this Act on all sales or purchases of goods other than goods specified in Schedule I with effect from the date immediately following the date on which his gross turnover calculated from the commencement of any year ending after the appointed day first exceeds the taxable quantum at any time-within such year :
Provided that such dealer shall not be liable to pay any tax under this Act during such year in respect of his turnover up to the taxable quantum.
(3) A dealer reg
(1) The tax leviable under S. 7 for any year shall be charged on the taxable turnover during such year—
(a) in respect of goods specified in Schedule II, at the first point of sale within the State, at the rate or rates specified in that Schedule ;
Explanation 1. Where a person sells a substantial part of the goods manufactured by him or imported by him to another person for sale under the brand name of such other person or for re sale as distribution or selling agent or for re-sale after repacking or subjecting the goods to any other process not amounting to manufacture and the price charged on re#31;sale exceeds the sale price by more than such percentage as may be prescribed in respect of such goods or class of goods, the re-sale by such other person shall, subject to rules if any framed in this behalf, be deemed to be at the first point of sale within the State ;
Explanation 2. When an Oil
(1) Notwithstanding anything con#31;tained in this Act, every dealer who is liable to pay tax under this Act shall pay for each year an additional tax on his taxable turnover at the rate of ten percentum of the tax payable by him under any other pro#31;visions of this Act :
Provided that in calculating the additional tax payable by the dealer, there shall not be taken into -consideration the tax payable in respect of—
(i) the sales or purchases of declared goods ;
(ii) the sales of tea by brokers in auction at Guwahati ; and
(iii) the sales or purchases of any goods relating to any period prior to the date with effect from which additional tax is payable.
(2) (a) The additional tax shall be computed and paid by a dealer along with the tax payable under S. 7 at such intervals as mentioned in S. 16 and the corresponding rules prescribed with refer
(1) Subject to the conditions and exceptions, if any, set out in Schedule I, the sales of goods specified therein shall be exempted from tax under this Act.
(2) The State Government may, by notification in the official Gazette, add to, amend or otherwise modify, the said Schedule and thereupon the said Schedule shall be deemed to have been amended accordingly.
(3) The State Government may, by notification in the official Gazette, make an exemption or reduction in rate in respect of any tax or interest payable under this Act on the sale or purchase of any class of goods specified therein—
(i) at all or any specified point or points of sale in a series of sales by successive dealers ; or
(ii) by any specified class of persons in regard to the whole or any part of their turnover :
Provided that any exemption or reduction may extend to the whole of t
where the State Government is satisfied that it is expedient to do so in the interest of industrial growth in the State, it may, by a notification published in the official Gazette, permit full or partial set off of tax paid inside the State on raw materials which have been used in the manufacture of goods for sale within the State or for sale in course of inter-State trade or commerce against the amount of tax payable on the sale of finished products manufactured in the State from such raw materials subject to such conditions as may be specified in the said notification :
Provided that the amount of tax to be set off under this section shall Hot exceed the amount of tax payable on the sale of such goods, under this Act or under the Central Sales Tax Act, 1956.
(1) The burden of proving that in respect of any sale or purchase effected by a dealer, he is not liable to tax under this Act or is liable to tax at a lower rate of tax, or that he is entitled to a deduction in determining the taxable turnover, shall be on him.
(2) Without prejudice to the generality of the foregoing provisions, the State Government may, in respect of matters falling under sub-S. (1) by rules prescribe the type of transactions in relation to which and the circumstances and manner in which and the conditions and restrictions subject to which a dealer shall have to furnish documentary evidence by way of a declaration in a prescribed form obtained in the prescribed manner, or otherwise, and such declaration or other document shall Constitute prima facie evidence of the facts stated therein.
Every dealer, whose gross turnover in a year exceeds rupees forty lakhs, shall get his accounts audited by a Chartered Accountant and shall submit a copy of the audited statement of account and certificate in such manner as may be prescribed.
(1) Every dealer liable to pay tax under the provisions of this Act shall get himself registered with the Assessing Officer and shall possess a certificate of registration.
(2) Every dealer required by sub-S. (1) to be registered shall apply for registration to the Assessing Officer in the prescribed manner and obtain a certificate of registration.
(3) On receipt of an application under sub-S. (2) the Assessing Officer shall, if he is satisfied after such inquiry as may be deemed necessary that the application is in order, register the applicant.
(1) The Assessing Officer may, in addition to taking any other action under the provisions of this Act, require any dealer who, in his opinion, is liable to registration but has not made an application in this behalf, to apply for registration and register him :
Provided that no action under this sub-section shall be taken unless the Assessing Officer has given notice to the dealer of his intention so to do and has allowed him a reasonable opportunity of being heard.
(2) The State Government may by rules provide that such a class of dealers carrying on business in such goods or such classes of goods as may be specified therein shall also seek registration notwithstanding that they may not be liable to pay tax under this Act if their gross turnover exceeds such limits as may be prescribed.
(3) Registration made under sub-S. (1) or sub-S. (2) shall take effect as if it had been made on application und
(1) Subject to such restrictions and conditions as may be prescribed, any dealer whose total gross turnover during a year amounts to or exceeds such amount as may be prescribed and any person who intends to establish a business in the State for the purpose of manufacturing goods of a. value exceeding such amount as may be prescribed may, notwithstanding that he may not be liable to pay tax under S. 7 apply in the manner referred to in sub-S. (2) of S. 11 for registration under this Act.
(2) The provisions of sub-S. (3) of Ss. 11 and 14 shall apply in respect of applications for registration under sub-S. (1) of this section.
(3) Every dealer who has been registered upon application under this section shall, for so long as his registration remains in force be liable to pay tax under this Act.
(4) The registration effected under the provision of this section shall be in force for a period of not more t
(1) A dealer registered under S. 11 or S. 12 or S. 13 shall be granted a certificate of registration in such form as may be prescribed which shall specify the class or classes of goods in which at the time of the grant of the said certificate the dealer carries on business, or the nature of his business as a contractor or lessor, as the case may be, and such other particulars as may be prescribed,
(2) The Assessing Officer shall cancel the certificate of registration when—
(i) the business in respect of which the certificate was issued has been discontinued or transferred, or
(ii) the liability to pay tax in respect of such business has ceased under this Act.
(1) Subject to any rule framed in this behalf the Assessing Officer may, as a condition of the grant of registration to a dealer or at any time after such grant for reasons to be recorded in writ#31;ing and giving the dealer an opportunity of being heard, require him to furnish in the prescribed manner and within the time specified by him such security or such additional security as may be considered necessary—
(a) for the purpose and timely payment of the amount of any tax or other sum payable under this Act; or
(b) for the proper use and safe custody of any declaration fur#31;nished or any form prescribed under sub-S. (2) of S. 10 supplied under this Act.
(2) The Assessing Officer may, for good and sufficient cause and after giving the dealer an opportunity of being heard, by order, forfeit the whole or any part of the security furnished under sub-S. (1) for the recovery of any amount referr
(1) Tax payable under this Act shall be paid in such manner and at such intervals as may be prescribed :
Provided that different intervals as may be prescribed for different categories of dealers.
(2) Any payment of tax made under sub-S. (1) shall be accompanied by a statement in the prescribed form of the turnover of sales or of sales purchases in respect of which the tax is paid.
(3) Every registered dealer and every dealer, who may be required so to do by the Assessing Officer by notice issued in the prescribed manner, shall furnish in addition to the statement or statements if any furnished under sub-S. (2), an annual return in the prescribed form accompanied by such statement as may be prescribed within such time as may be prescribed :
Provided that the State Government may, by rules framed in this behalf, require any dealer to file, apart from the annual return, a quar#3
(1) The amount of tax payable by a dealer under this Act shall ordinarily be assessed separately for each year :
Provided that the Assessing Officer, if he considers it necessary so to do, subject to rules, if any, made in this behalf make an assessment of the tax due from any dealer for a part of the year or a provisional or advance assessment on the basis of the estimated turnover before the expiry of any year.
(2) Where a return has been furnished under S. 16 the Assessing Officer may, in the case of such classes of registered dealers as may be prescribed and subject to such conditions as may be prescribed, make an assessment of the tax payable by the dealer on the basis of the return furnished by him and the documents accompanying such return, without requiring the presence of the dealer or the production by him of any evidence in support of the return.
(3) The Assessing Officer may—
<(1) Where after a dealer has been assessed under S. 17 for any year or part thereof, the Assessing Officer has reason to believe that the whole or any part of the turnover of a dealer in respect of any period has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than the rate at which he is assessable, or any exemption or deduction or relief has been wrongly allowed or allowed in excess, the Assessing Officer may-
(a) in a case where the dealer has concealed, omitted or failed to disclose fully and truly the particulars of such turnover or furnished incorrect or incomplete particulars of his turnover or the rate of tax applicable to any part thereof or made incorrect claim for any exemption, deduction or relief, within eight years from the date of the relevant year for which or part of which the assessment or re-assessment is required to be made ; and
(b) in any other case, within f
(1) No assessment shall be made under S. 17 after the expiry of three years from the end of the year in respect of which or part of which the assessment is made or, in a case where the dealer has furnished a return or a revised return under sub-S. (4) of S. 16 after the expiry of two years from the end of the year in which such return or revised return is received by the Assessing Officer, whichever is later :
Provided that in a case falling under sub-S. (6) of S. 17, the assess#31;ment may be made at any time before the expiry of eight years from the end of the year in respect of which or part of which the assessment is made under that sub-section.
(2) No re-assessment under S. 18 shall be made—
(a) in a case falling under Cl. (a) of that section, after the expiry of three years ; and
(b) in a case falling under Cl. (b) of that section after the expiry of one year from
The Commissioner may, in such cases or classes of cases and subject to such conditions and restrictions as may be prescribed permit any dealer or class of dealers to pay in lieu of the amount of the tax payable by him under any of the foregoing pro-visions a lump sum amount determined in the prescribed manner, by way of composition and any order made by the Assessing Officer in pursuance of suet determination shall be deemed to be an assessment duly made under this Act.
Where no assessment has been made under any of the foregoing provisions within the time limits spe#31;cified in S. 19 then, notwithstanding anything contained in that section the assessment shall be made within four years from the date of expiry of the limitation period with prior sanction from the Commissioner :
Provided that the powers of the Commissioner to accord sanction for assessment as aforesaid shall not be delegated by him to any person appointed to assist him under sub-S. (1) of S. 3.
(1) If any dealer does not pay the full amount of tax payable by him under this Act by the date on which it falls due as per provisions of the Apt, simple interest at the rate of two per .centum per month from the first day of the month next follow#31;ing the said date shall be payable by him on the amount by which the tax paid, if any, by the aforesaid due date falls short of the tax payable. No interest under this section shall be payable if the amount of tax paid by the aforesaid due date is not less than ninety per centum of the tax payable.
(2) Where any interest payable by any dealer under the foregoing provisions is not paid in full, the Assessing Officer shall determine the amount payable by an order in writing.
(3) If as a result of any proceeding under this Act the amount of tax in respect of which interest is payable by the dealer under the fore#31;going provisions is varied the Assessing Officer shall correspo
(1) If a person or dealer—
(a) being liable to pay tax under this Act, fails to get himself registered ; or
(b) not being a registered dealer, represents, when purchasing goods, that he is a registered dealer, or
(c) being a registered dealer, represents when purchasing goods or class of goods not covered by his certificate of registration that such goods are covered by such certificate ; or
(d) contravenes the terms of any declaration made by him under sub-S. (2) of S. 10 or violates any condition or furnishes inaccurate particulars in any document furnished by him under that section ; or
(e) fails to furnish without reasonable cause any return or state#31;ment as required under S. 16 in the prescribed manner and within the prescribed time ; or
(f) fails to pay without reasonable cause the tax payable by him under sub-S. (1)
(1) For the purpose of calculation of tax, the taxable turnover, and where different portions of the taxable turnover are liable to tax at the different rates, each such portion, shall be rounded off to the nearest multiple of ten rupees and, for this purpose, where such amount contains a part of ten rupees, if such part is five rupees or more it shall be increased to ten rupees and if such part is less than five rupees, it shall be ignored.
(2) The tax payable under this Act in respect of any period shall be rounded off to the nearest rupee and, for this purpose where such amount contains a part of a rupee consisting of paise then if such part is fifty paise or more, it shall be increased to one rupee and, if such part is less than fifty paise it shall be ignored.
(3) In calculating interest payable to or by the State Government, the amount of tax in respect of which such interest is to be calculated shall be rounded off
(1) When any tax, interest, penalty or any other sum is payable in consequence of any order passed under this Act the Assessing Officer shall serve upon the dealer or person liable to pay such tax, interest, penalty, or other sum, a notice of demand in the prescribed form specifying the amount pr amounts so payable.
(2) Any amount specified as payable in the notice of demand issued under sub-S. (1) shall be paid within the time specified in such notice and where no time is specified, within 30 days of the service of such notice and in such manner and at such place as may be prescribed.
(3) On an application made before the expiry of the due date under sub-S. (2), the Assessing Officer may, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by installments or grant stay subject to payment of interest under sub-S. (2) or sub-S. (3) of S. 22 a
(1) Notwithstanding anything con#31;tained in any law or contract to the contrary, the Assessing Officer may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last known address require any person including the Government or a local authority—
(a) from whom any amount of money is due or may become due, to a dealer or person liable on whom notice has been served under sub-S. (1) of S. 25 ; or
(b) who holds or may subsequently hold money for or on account of such dealer or person liable to pay to the Assessing Officer either forthwith upon the money becoming due or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the dealer or person liable in respect of any amount payable under this Act, or the whole of the mon
(1) Notwithstanding anything contained in any other provisions of this Act—
(a) every person excluding an individual, a Hindu undivided family, a firm or a company not under the control of the Government responsible for making any payment or discharg#31;ing any liability on account of any amount payable for the transfer of property in goods (whether as goods or in some other form) involved in a works contract specified in Schedule VI or for the transfer of the right to use any goods specified in Schedule VII for any purpose ;
(b) every person responsible for paying sale price or considera#31;tion or any amount purporting to be the full or part payment of sale price or consideration in respect on any sale or supply of goods liable to tax under this Act to the Government or corporation, board, authority, undertaking of any other body by whatever name called, owned, financed or controlled wholly or substantially by the
Save as otherwise provided, no proceedings for recovery of tax, interest, penalty or other sum payable under this Act shall be commenced after the expiration of one year from the last day of the year in which the dealer or person liable is deemed to be in default :
Provided that the proceedings for recovery of such dues may be initiated after expiry of one year with the prior approval of the Com#31;missioner of Taxes ;
Provided further that no proceedings for recovery of such dues shall be commenced after expiry of three years from the last day of the year in which the dealer or person liable is deemed to be in default.
Explanation 1. In computing the aforesaid period of one year or three years, any period during which the payment of tax, interest, penalty or other sum is stayed by an order of a court by any authority under this Act shall be excluded.
Explanation 2. A procee
The modes of recovery specified in this Chapter shall not effect in any way —
(a) any other law for the time being in force relating to the recovery of debts due to the State Government, or
(b) the right of the State Government to institute a suit for the recovery of the arrears due from the assessee,
and it shall fee lawful for the Assessing Officer or the State Government, as the case may be, to have recourse to any such law or suit, notwith#31;standing that the tax, interest, penalty or other sum due is being recovered from the assessee by any mode specified in this Chapter.
(1) Subject to any rules made in this behalf the Assessing Officer shall on a claim being made in that behalf before the expiry of three years from the date of assessment of the period to which such payment relates refund to the dealer the amount of any tax, interest, penalty or other sum paid by such .dealer in respect of any period in excess of the amount due from him under this Act for that period either [by payment or deduction or adjustment of such excess from the amount of tax, interest, penalty or other sum due from him in respect of any other period.
(2) Where any tax is levied under this Act on the sale or purchase of any goods referred to in S. 14 of the Central Sales Tax Act, 1956 (74 of 1956) and such goods are subsequently sold in the course of inter-State trade and commerce, the dealer paying tax on such sale under that Act shall be entitled to get the amount of tax paid under this Act refunded to him on application by him to the
Where an order relating to a refund is the subject matter of an appeal or further proceedings, or where any other proceeding under this Act is pending and the Assessing Officer is of the opinion that the grant of refund is likely to adversely affect the revenue-he may, with the previous approval of the Commissioner, withhold the refund till such time as may be deemed necessary by the Commissioner.
(1) If for reasons of delay, a refund being other than a refund under sub-S (2) of S. 30, due to a dealer under S. 30 is not made within ninety days of such refund being due, the dealer shall be entitled to receive simple interest from the State Government at the rate of one per centum per month on the amount of refund.
(2) Refund under this Act shall be deemed to be due—
(a) in case where the tax assessed has been reduced on appeal, revision etc., from the date of order of the appellate/ revisional authority comes to the knowledge of the Assessing Officer;
(b) in other cases, on the date an application for refund is made by the party claiming the refund.
(3) If as a result of any proceedings under this Act the amount in respect of which interest is payable by the State Government under the foregoing provisions is varied, the Assessing Officer shall correspond#31;ingly e
(1) A dealer or a person aggrieved by any final order passed by the Assessing Officer in the exercise of powers conferred on him by or under this Act may appeal to the appellate authority against such order within thirty days from the date on which the said order was served on him.
Explanation. In this sub-section and in sub-Ss. (3) and (4) “final order” means an order, not being in the nature of an administrative order or interlocutory order, which determines the issues arising under this Act before the authority passing the order finally in so far as that authority is concerned.
(2) An appeal to the Tribunal shall lie—
(a) by a dealer or a person aggrieved by any final order passed under this Act by the Commissioner in so far as such order relates to the assessment of turnover or the tax payable or to imposition of any penalty under this Act, and
(b) by a dealer or a p
(1) The appellate authority, or as the case may be, the Tribunal shall fix a day and place for the hearing of the appeal and shall give notice of the same to both the parties to the appeal.
(2) The appellate authority, or as the case may be, the Tribunal may, at the hearing of the appeal, after giving the authority which passed the order under appeal an opportunity of being heard, allow the appellant to go into any ground of appeal not specified in the grounds of appeal or to produce any evidence whether oral or documentary, not produced at any earlier stage of the proceeding in so far as such ground or evidence does not relate to any facts not furnished to or to any claim not made before the lower authority if it is satisfied that the omission of the ground in the memorandum of appeal or the failure to produce the evidence at the earlier stage was not willful or unreasonable.
(3) In disposing of an appeal against any ord
(1) Any person aggrieved by an order made under sub-S. (3) of S. 34 by the Tribunal, may within ninety days from the date of the order passed, move the High Court for revision of such order on the ground that the case involves any question, of law.
(2) The application for revision under sub-S. (1) shall precisely state the question of law involved in the case and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised.
(3) Where an application under this section is pending, the High Court may, on application in this behalf, stay recovery of any disputed amount of tax or penalty payable under the order sought to be revised.
(1) The Commissioner may call for and examine the records of any proceeding under this Act and if he considers that any order passed therein by any person appoint#31;ed under sub-S. (1) of S. 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer or the person to whom the order relates an opportunity or being heard and after making or causing to be made such enquiry as he deems necessary, pass such order as the circumstances of the case justify, including an order enhancing or modifying the assessment .of tax or penalty or cancelling such order and directing that a fresh order should be made :
Provided that no order under this sub-section shall be made after the expiry of eight years from the end of the financial year in which the order sought to be revised was made.
Explanation. The provisions of this sub-section shall apply, notwithstanding that the
(1) The authority which made an assessment or order or passed an order in appeal or revision in respect thereof may, at any time within three years from the end of the financial year in which such assessment or order was made and of its own motion, rectify any arithmetical mistake or other mistake of a factual nature apparent from the record of the case, and shall even beyond such period, rectify any such mistake as is brought to its notice by a dealer or person affected by such order before the expiry of such time limit :
Provided that no such rectification shall be made having the effect of enhancing the assessment unless the authority concerned has given notice to the dealer or person of its intention so to do and has allowed him a reasonable opportunity of being heard.
(2) Where as a result of any order in appeal or revision under this Act any change becomes necessary in the order of assessment or penalty, the appell
In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the notice of the order complained of was served, and if the dealer or person aggrieved by the order was not furnished with a copy of the order when the notice of the order was served on him, the time required for obtaining a copy of such order shall be excluded.
Save as provided in this Chapter, no assessment made and no order passed under this Act or the Rules made thereunder shall be called in question before any court and no prosecution, suit or other proceeding shall lie against the State Govern#31;ment or any officer thereof for anything in good faith done or intended to be done under this Act.
(1) Every dealer shall keep a true and complete account in respect of all goods produced, raised, manufac#31;tured, processed, bought, sold or delivered or transferred by him and if the assessing authority considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the return or a proper determination of taxable turnover during any period, the said authority may, without prejudice to his power of assessment under this Act, direct the dealer or such person to produce and maintain, accounts fn such manner as may be required.
(2) Every dealer required to maintain accounts by sub-S. (1) shall, in respect of goods sold by him or on his behalf in any transaction exceeding ten rupees in value, issue cash memorandum or bill contain#31;ing particulars of the transaction.
(3) Every dealer or person required to maintain accounts by sub-S. (1) shall—
(a)
All books of accounts and documents referred to in sub-S. (1) of S. 40 and all declarations and other documents laid down under sub-S. (2) of S. 10 shall be preserved by the dealer for a period of not less than eight years from the end of the year to which they relate :
Provided that where an assessment, reassessment, appeal, revision for any period is pending at the end of the aforesaid period of eight years such books of accounts, documents and declarations shall be preserved till such pending proceedings are finally disposed of.
(1) Every clearing, booking or forwarding agent or any other person transporting goods who during the course of his business handles documents of title to goods for or on behalf of any dalal or a person holding certificate under S. 14 shall furnish to the prescribed authority true and complete particulars and information and shall maintain true and complete accounts, registers and documents in respect thereof, and if the prescribed authority considers that such accounts, registers and documents are not sufficiently clear and intelligible, the said authority may direct any clearing, booking or forwarding agent or dealer or the persons transporting goods to produce and maintain accounts in such manner as may be required.
(2) Such accounts shall, on demand, be produced before the pres#31;cribed authority who may take or cause to be taken such extracts as he may consider necessary.
(3) A person transporting goods shall carry
(1) Notwithstanding anything to the contrary contended in any law for the time being in force, every owner of a warehouse, godown or any other such place, who stores goods for hire or reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are stored and the quantity, value, date of receipt and date of delivery of such goods.
(2) Such accounts shall, on demand, be produced before the prescribed authority who may take or cause to be taken such extracts therefrom as he may consider necessary.
(3) If any owner of a warehouse or godown or any other such person who stores goods for hire or reward, contravenes any of the provisions of sub-S. (1) or (2) in a manner likely to lead to evasion of any tax payable under this Act, the prescribed authority may, without prejudice to any action which may be taken for abetment of an offence under S. 62 direct
(1) Subject to such rules as may be made by the State Government under this Act, any authority appointed under sub-S. (1) of S. 3 may, either before or after assessment, require any dealer to produce before it or him any accounts, registers or documents or to furnish any information relating to the financial transactions of the dealer, the profit derived from such transactions and the stock of goods produced, raised, processed, manufactured, bought, sold or delivered by such dealer and the dealer shall comply with such requirement.
(2) Subject as aforesaid, all accounts, registers and documents relating to the financial transactions of a dealer, the profit derived from such transactions and all goods kept in any place of business of any dealer shall, at all reasonable times, be open for inspection by any authority appointed under sub-S. (1) of S. 3 and the dealer shall render all possible assistance to such authority in carrying out the inspect
Notwithstand#31;ing anything contained in any other provisions of the Act, the State Government may, by notification, constitute under such terms and conditions as may be prescribed a Bureau of Investigation or Vigilance or Enforcement Wing, by whatever name called, consisting of officers appointed under sub-S. (1) of S. 3 for the purpose of collection of intelligence, enquiry and investigation in connection with evasion of taxes and other violations of provisions of the Act.
(1) No person shall transport or authorise the transport of form any railway station, steamer station, airport, post office or any other place whether of a similar nature or otherwise notified in this behalf by the State Govern#31;ment, any consignment of such goods as may be specified by the State Government from time to time by notification in the official Gazette exceeding such quantities and except in accordance with such conditions as may be specified in such notification, with a view to ensure that there is no evasion of any tax payable under this Act.
(2) (a) Where goods are delivered to a carrier or a bailee for transmission, the movement of goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where, before delivery is taken from him, a carrier or bailee to whom goods are delivered for trans#31;mission keeps the said goods in any office, shop, godown
(1) For carrying out the purpose of S. 46, every transporter, carrier or transporting agent, operating its transport business relating to taxable goods in Assam, shall be required to obtain a Certificate of Registration in the prescribed manner from the Commissioner or any officer appointed under S. 3 to assist him on payment of such fees as may be prescribed.
(2) Every transporter, carrier of transporting agent shall transport and deliver the goods as per provisions of the Act add the rules framed thereunder and shall furnish to the Assessing Officer such particulars or information as may be prescribed.
(3) Where any transporter, carrier or transporting agent violates any of the provisions of sub-S. (1) or sub-S. (2), the Commissioner may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty—
(a) in case of violation of the provision of sub-S. (1), an
(1) For carrying out the purposes of this Act, the Commissioner may, subject to such restrictions and conditions as may be prescribed and subject to the provisions of any other law for the time being in force, require any person or a bank#31;ing company or post office or railway or any transporter or carrie or clearing, forwarding or transporting agent to furnish such information or statement as may be useful for or relevant to any investigation or enquiry into any alleged or suspected evasion of any tax payable under this Act by any dealer or person or to any proceedings under this Act or examine any accounts, registers, documents or other records in the possession of such person.
(2) The State Government may by Rules require a carrier or clear#31;ing, forwarding or transporting agent to obtain a licence in the prescrib#31;ed manner and to furnish to the Commissioner from time to time such information as may be prescribed.
(1) The authorities spe#31;cified in Chapter II of this Act, shall for the purposes of this Act, have the same power as are vested in a court under (he Code of Civil Pro#31;cedure 1918 (5 of 1908) when trying a suit in respect of the following matters namely :
(a) discovery and inspection ;
(b) enforcing the attendance of any person including any officer of a banking company and examining him on oath or affirma#31;tion ;
(c) compelling the production of books of account or other documents;
(d) issuing commission.
(2) Subject to any rule made in this behalf any authority referred to in sub-S. (1) may impound or retain in his custody for such period as he may think fit any book of accounts or other documents produced before him in a proceeding under this Act :
Provided that a person appointed to assist the Commissioner under sub-S.
If any dealer liable to pay tax—
(a) sells or otherwise disposes of his business or any part of his business or effects or comes to know of any other change in the ownership of the business ; or
(b) transfers his business by way of lease ; or
(c) discontinues his business or changes his place of business or the location of his warehouse or opens a new place of businesss or warehouse ; or
(d) changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which in the case of a registered dealer is or are specified in his certificate of registration ; or
(e) succeeds to any business by bequest, inheritance or other#31;wise ; or
(f) being a company, society, club, firm or other association or body, effects any change in its constitution or the constitutio
Every registered dealer shall, in the prescribed manner and within the prescribed time, send to such authority as may be specified in the rules, a declaration in the prescribed manner and form stating the names of the Principal Officer, Manager and all officers of other designation who are responsible for ensuring compliance with the pro#31;visions of this Act for and on behalf of such dealer.
(1) Where the business of a dealer regis#31;tered under this Act is transformed by sale, gift, bequest, inheritance or otherwise or is transferred by way of lease and the transferee or the lessee carries on such business, either in its old name or in some other name, the transferee or the lessee shall, for all purposes of this Act (except for liabilities under this Act already discharged by such dealer), be deemed to be and to have always been registered (in the case of a lease for so long as the lease subsists) as if the certificate of registration of such dealer had initially been granted to the transferee or the lessee and the transferee or the lessee shall be entitled to apply to the Assess#31;ing Officer within the prescribed time for the amendment of the certi#31;ficate of registration accordingly.
(2) Where the business of a dealer not registered under this Act is transferred by any of the modes referred to in sub-S. (1), the transferee
(1) Where a dealer or person dies, his legal representatives shall be liable to pay any tax, interest, penalty or other dues which the deceased would have been liable to pay if he had not died, in like manner and to the same extent as the deceased and all the provisions of this Act shall, so far as may be, apply as if such legal representatives were the dealer or person liable to pay tax under this Act.
(2) For the purpose of sub-S. (1)—
(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal repre#31;sentatives and may be continued against the legal representa#31;tives from the stage at which it stood on the date of the death of the deceased ; and
(b) any proceeding which could have been taken against the deceased if he had survived may be taken against the legal representatives.
(3) Every legal representative
Where a dealer is a Hindu undivided family, firm or other association of persons and such family, firm or association is Hindu partitioned or disrupted or dissolv#31;ed, as the case may be,—
(a) the tax, interest, penalty or any other dues payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolu#31;tion shall be assessed or imposed as if no partition, disrup#31;tion or dissolution had taken place, and all the provisions of this Act shall apply accordingly, and
(b) every person who was at the time of such partition, disruption or dissolution a member or partner of a Hindu undivided family, association of persons or firm and the legal representa#31;tive of any such person who is deceased shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment of the tax, interest, penalty or oth
(1) Subject to the provisions of any other law for the time being in force, every person—
(a) who is the liquidator of any company which is being wound up, whether under the orders of court or otherwise ; or
(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the liquidator) ;
shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the Assessing Officer who is entitled to assess the company.
(2) The Assessing Officer shall, after making such enquiries or calling for such information as he may deem fit, notify to the liquidator Within three months from the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the Assessing Officer, would be sufficient to provide for any tax which is payable by the company.
(
Where the business in respect of which tax is payable under this Act is carried on by, or is in charge of, any guardian, trustee or agent of a minor or other incapaci#31;tated person on behalf of, and for the benefit of, such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner and to the same extent as it would be leviable upon and recoverable from any such minor or other incapacitated person, if he were of full age and of sound mind and if he were conducting the business himself and all the provisions of this Act shall apply accordingly.
Where the estate or any portion thereof of a dealer owning a business in respect of which tax is payable under this Act is under the control of the Court of Wards, the Administrator-General, the Official Trustee or any Receiver or Manager (including any person, whatever his designation, who in fact manages the business) appointed by, or under any order of a court, the tax shall be levied upon and recoverable from such Court of Wards, Administra#31;tor-General, Official Trustee, Receiver or Manager in the like-manner and to the same extent as it would be leviable upon and recoverable from the dealer if he were conducting the business himself; and all the provisions of this Act shall apply accordingly.
Whoever—
(a) carries on business as a dealer without furnishing the security required to be furnished under S. 15 ; or
(b) fails to comply with the provisions of S. 40 or S. 41 or any Rules framed in that behalf ; or
(c) refuses to comply with any requisition made under S. 43 or 44 or 46 ; or
(d) neglects to furnish any information required to be furnished under S. 47 or S. 49 ;
shall on conviction be punishable with simple imprisonment for a term which may extend to six months or with fine not exceeding one thousand rupees or with both.
Whoever—
(a) being liable to pay tax under this Act, fails to get himself registered ; or
(b) not being a registered dealer represents when purchasing goods, that he is a registered dealer ; or
(c) not being a registered dealer, collects any sum purporting to be by way of tax under this Act or being a registered dealer collects any sum purporting to be by way of tax on the sale of goods in respect of which he is not liable to pay tax or at a rate exceeding the rate at which he is liable to pay tax ; or
(d) being a registered dealer represents when purchasing goods or class of goods not covered by his certificate of registration that such goods are covered by such certificates ; or
(e) contravenes the requirement of sub-S. (4) of S. 15 or the rules made thereunder ; or
(f) obstructs or prevents any authority under this Act from mak#
Whoever being liable to get himself registered under the provisions of S. 46-A of this Act, fails to do so shall, on conviction, be punishable with imprisonment of either description for a term which may extend to one year or with fine or with both.
If a dealer or person wilfully fails to furnish in due time the statement or return which he is required to furnish under sub-S. (2) or sub-S. (3) of S. 16 and pay the tax due thereon, he shall be punishable—
(i) in case where the amount of tax which would have been evaded if the failure has not been discovered, exceeds one lakh rupees, with imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine ;
(ii) in any other case, with imprisonment of either description for a term which may extend to three years or with fine, or with both.
If a person makes a statement in any verification under this Act or under any rules made thereunder or delivers an account or statement or return which is false and which he either knows or believes to be false, or does not believe to be true, shall be punishable—
(i) in case where the amount of tax which would have been evaded if the statement or account or return had been accepted as true exceeds one lakh, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine ;
(ii) in any other case with imprisonment of either description for a term which may extend to three years or with fine or with both.
If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest charge#31;able or imposable under this Act or fails to pay any demand on account of tax, interest or penalty payable or assessed or imposed under this Act, he shall on conviction be punishable—
(i) in a case where the amount sought to be evaded or the demand on account of tax, interest or penalty exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine ;
(ii) in any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both.
(1) If a person abets or induces in any manner another person to make and deliver an account or a statement or return or declaration relating to any tax payable under this Act which is false and which he either knows to be false or does not believe to be true or to commit an offence under S. 61, he shall on conviction be punishable—
(i) in a case where the amount of tax, penalty or interest which would have been evaded if the declaration, account or state#31;ment had been accepted as true, or which is wilfully attempt#31;ed to be evaded exceeds one lakh rupees, with imprisonment of either description for a term which shall not be less than six months but which may extend to seven years and with fine ;
(ii) in any other case, with imprisonment of either description for a term which may extend to three years or with fine or with both.
(2) If any person abets or induces in any manner another person t
Failure to deposit tax deducted at source. If a person, who is liable to deduct tax under S. 27, fails to do so, or after making deduction fails to deposit the same within the time stipulated shall, on conviction, be punishable—
(a) in a case where the amount of tax is below one lakh rupees, with imprisonment of either description for a term not exceeding six months ; and
(b) in any other case, with imprisonment of either description for a term which may extend to one year.
(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of and was responsible to the company, for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-S. (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any Director, Manager, Secretary or other officer .of the
Where any book of accounts or other document or the informa#31;tion relating to any goods, money or other valuable article or thing referred to in sub-S. (1) or sub-S. (5) of S. 44 is or are tendered as evidence against any person for any offence under this Act, the pro#31;visions of sub-S. (5) of that section shall, so far as may be, apply in relation to such book of accounts, other documents, goods, money or other valuable article or thing.
Prosecution to be at the instance of Commissioner. No person or dealer shall be proceeded against for an offence under any of the foregoing provisions except at the instance of the Commissioner.
Prohibition of collection of excess tax, forfeiture, penalty, etc. (1) No person shall collect any sum byway of tax in respect of sales of any goods on which no tax is payable trader the provisions of this Act.
(2) No person who is not a registered dealer and not liable to pay tax in respect of any sum by way of tax from any other person and no registered dealer shall collect any amount by way of tax in excess of the amount of tax, payable by him under the provisions of this Act.
(3) If any person—
(a) not being a dealer liable to pay tax under this Act, collects any sum by way of tax, or
(b) being a registered dealer collects any sum by way of tax in excess of the tax payable by him, or
(c) otherwise collects tax in contravention of the provisions of sub-S. (1);
any sum collected by that person by way of tax in contravention of su
(1) No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.
(2) Notwithstanding anything in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under this Act shall be cognizable.
(1) The Commissioner may, subject to such conditions as may be prescribed, compound any offence under any of the foregoing provisions either before or after the institution of proceedings by requiring the person proceeded against to pay by way of composition a sum not exceeding such sum as may be prescribed.
(2) On payment of the full composition money under sub-S. (1)—
(a) no proceedings under any of the foregoing provisions shall be commenced against such person ; or
(b) if any such proceeding has already been commenced, it shall not be further proceeded with.
(1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-S. (1) of S. 69 he shall be punishable with imprison#31;ment which may extend to six months and shall also be liable to a fine not exceeding one thousand rupees.
(2) No prosecution shall be instituted under this section except with the previous sanction of the State Government.
(1) All particulars contained in any statement made, return furnished or accounts or documents pro#31;duced in accordance with this Act or the laws repealed by this Act, other than proceedings before criminal court shall, save as provided in sub-S. (2), be treated as confidential and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as aforesaid, require any authority under this Act to produce before it any such statement, return, account, document or record or any part thereof or to give evidence before it in respect thereof.
(2) If, save as provided in sub-S. (3), a public servant discloses any of the particulars referred to in sub-S. (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
(3) Nothing in this section shall apply to the disclosures—
(a) of any of the particulars referred to i
No return, statement, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission if such return, assessment, notice, sum#31;mons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
A dealer or a person who is entitled or required to appear before an authority in connection with any proceeding under this Act otherwise than when required under S. 48 to attend personally for examination on oath or affirmation, may attend by an authorised representative.
(1) The State Government may, subject to the previous publication, make rules for carrying out the purposes of this Act :
Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action it may make any rules without such previous publication.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
(i) all matters expressly required or allowed by this Act to be prescribed ;
(ii) the fees to be paid in connection with registration, memo#31;randum of appeal or revision, certified copies of orders, petitions, other matters and any other matters ancillary or incidental thereto ;
(iii) such other matters which, in the opinion of the State Govern#31;ment, require to be regulated by rules for the prevention of any avoidance or evasion of tax o
The State Government shall cause every rules made under S. 72 and every notification issued amending any Schedule or making any exemption or reduction in rate under sub-S. (2) of S. 8 or sub-S. (2) or sub-S. (3) of S. 9 of this Act to be laid, as soon as may be, after it is made or issued, before the House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one or more sessions in which it is so laid or the session immediately following and if, the House agrees in making any modifica#31;tion in the rule or notification or agree that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, provided that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.
(1) The Commissioner may, if he con#31;siders it necessary or expedient so to do for the purpose of uniformity in the classification of goods, issue such orders, instructions, directions, and clarifications not inconsistent with the provisions of this Act or the rules made thereunder, to his subordinate officers as he may deem fit, for the purpose of the administration of the Act and the rules made thereunder, and such officers shall comply with such orders, instructions, directions and clarifications :
Provided that no such orders, instructions, directions or clarifica#31;tions, directions or clarifications shall be issued—
(a) so as to require any such officer to make a particular assess#31;ment or to dispose of a particular case in a particular manner ; or
(b) so as to interfere with a discretion of the appellate authority in exercise of its appellate function.
(2) Subject
(1) The following laws are hereby re#31;pealed :
1. The Assam Sales Tax Act, 1947 (Assam Act XVII of 1947).
2. The Assam Finance (Sales Tax) Act, 1956 (Assam Act XI of 1956).
3. The Assam Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955 (Assam Act IX of 1956).
4. The Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967).
(2) Notwithstanding the repeal of the aforesaid laws by this Act and save as otherwise provided in sub-S. (3), all rules, notifications, registrations or other documents, forms and notices made or prescribed or issued thereunder which were in force immediately before the ap#31;pointed day, and all proceedings for the assessment or reassessment of any dealer or person in respect of such period may be taken or continued as if this Act had not been passed.
(3) Notwith
SCHEDULE I
List of exempted items
[See Section 9 (1)]
Serial No.
Description of goods
Condition and exception for exemption
1. All varieties of textiles whether manufactured by handloom, power-loom or otherwise including endi, muga and pat cloth but excluding silk, silk fabric, rayon and artificial silk fabric.
2. Deleted.
3. Deleted.
3-A. Life savings drugs and medicines viz. hydraxyunea, vinblastin, sul#31;phate, vincristin sulphate, thiotepa, metho t r e x at e, actinamycin-D, cyclo, phosphamide, dexorubican hydroxide, pro-carbazin, L-aspare-g i n e s e, cisplatinum, buselphan, chlorambucil, unitomycin, nitrogen mustard, mercaphopurine, d e s-f e r r i s-xamine, human-globulin, acyclovir interferonse amantadine, zidovudine, pethidine, morphine, dexamethason, hyd
SCHEDULE II
Taxable at the point of first sale
[See Section 3 (I) (a)]
Sl. No.
Description of goods
Rate of tax
Food items and provisions etc.
1. (a) Tinned, packed or bottled, processed or preserved food, drinks including soft drinks, aerated water and mineral water
(b) Vegetables, fish, meat sold in sealed containers and dried vegetables
(c) Biscuits, confectioneries, toffees, choco#31;lates, cakes, pastries and nutrition food
(d) Deleted.
(e) Deleted.
12 paise in the rupee
2. Butter, ghee, cream and cheese
4 paise in the rupee
3. Dried fruits and fruits sold in preserved form
8 paise in the rupee
SCHEDULE III
Taxable at the point of last sale
[See Section 8 (1) (b)]
Sl. No.
Description of goods
Rate of tax
1. Declared goods not mentioned in other Schedules
4 paise in the rupee
2. Other goods (other than the goods mentioned in the SCHEDULE I, II, IV and V)
8 paise in the rupee
SCHEDULE IV
[See Section 8 (1) (c)]
Sl. No.
Description of goods
point of levy and rate of tax (per cent)
At the point of first sale in the State to persons othe than registered dealer
At the point of first sale in the State to a registered dealer
At the point of last sale in the tate
1. (a) Component parts and acces#31;sories of motor vehicles, motor cycles, scooters, three wheelers, tractors, power tillers, bulldozers and trailers
(b) Article like car-fans, stereos, deco#31;rative lights and the like adopted for use as accessories of motor vehicles and trucks
8
8
12
2. Iron and steel safe and almirahs
12
4
SCHEDULE V
[See Section 8 (1) (d)]
Sl. No.
Description of goods
Point of levy
Rate of tax
1. Rawjue
At the point of last purchase in the State
4 paise in the rupee
2. Raw hides and skins
At the point of last purchase in the State
4 paise in the rupee
3. Bones of animals, birds, reptiles and fishes
At the point of last purchase in the State
4 paise in the rupee
4. Supari (dried betelnuts) and betelnuts for con#31;version into supari
At the point of last purchase in the State
8 paise in the rupee
5. Bamboo
At the point of last purchase
SCHEDULE VI
[See Section 8 (1) (e)
Sl. No.
Description of works contract
% of deduction under S. 8 (3) (iv) (b) ; not more than %
Rate of tax (per cent)
1. Fabrication and installation of plants and machinery
15
8
2. Fabrication and erection of structural works, including fabrication, supply and erection of iron trusses, purlines etc.
20
8
3. Fabrication and installation of cranes and hoists
15
8
4. Fabrication and installation of elevators (lifts) and escalators
15
8
5. Fabrication and installation of rolling shutters and collapsible gates
SCHEDULE VII
[See Section 8 (1) (f) ]
Sl. No.
Description of goods
Rate of tax (%)
1. Motor vehicle including motor cars, motor taxi cabs, motor cycles, motor scooters, motorettes, motor omni buses, vans and motor lorries
8
2. Chassis of motor vehicles
8
3. Plant and machinery including cranes
8
4. Television sets, video cassette and recorders and players, pre-recorder video cassette and video-gram equipments
8
5. Tabulating machine, calculating machines, duplicating machines, weighing machine, roneo machines, teleprinters and computers
8
6. Telephones
8
7. Feature films
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