ASSAM VALUE ADDED TAX ACT, 2003

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Preliminary .

S.1 Short title, extent and commencement

S.2 Definitions

S.3 Taxing authorities

S.4 Appellate Tribunal

S.5 Constitution of Vigilance Cell

S.6 Persons Appointed under Section 3 and Members of the Appellate Tribunal to be Public Servants

S.7 Incidence of tax

S.8 Certain sales and purchase not liable to tax

S.9 Exemptions and zero rating

S.10 Levy of tax on sales

S.11 Taxable Turnover

S.12 Levy of tax on purchases

S.13 Adjustments in output tax

S.14 Input tax Credit

S.15 Input tax credit exceeding tax liability

S.16 Tax payable

S.17 Powers of Government to amend Schedules

S.18 Time and Place of Sale of Goods

S.19 Burden of proof

S.20 Composition of tax liability

S.21 Compulsory Registration of Dealers

S.22 Registration by Prescribed Authority

S.23 Voluntary Registration of Dealers

S.24 Provisional Registration

S.25 Security to be furnished in Certain CasesQ

S.26 Imposition of Penalty for Failure to Get Registered

S.27 Amendment, suspension and cancellation of certificate of registration

S.28 Liability to Obtain Registration and to furnish Information by Transporter

S.29 Periodical Returns and Payment of Tax

S.30 Return Defaults

S.31 Collection of Tax Only by Registered Dealers

S.32 Rounding off of the Amount of Tax, Interest or Penalty

S.33 Scrutiny of Returns

S.34 Provisional Assessment

S.35 Self Assessment

S.36 Audit Assessment

S.37 Best judgment Assessment

S.38 Assessment of Dealer Who fails to Get himself Registered

S.39 No Assessment After five Years

S.40 Turnover Escaping Assessment

S.41 Exclusion of Time Period for assessment

S.42 Power of Reassessment in Certain Cases

S.43 Payment and Recovery of Tax, Penalty and Interest

S.44 Special Mode of Recovery

S.45 Application of the Provisions of the Assam Land and Revenue Regulation, 1886, the Bengal Public Demands Recovery Act, 1913 and the Revenue Recovery Act, 1890 for Purpose of Recovery of Sales tax Dues Recoverable as Arrears of Land Revenue

S.46 Special Powers of Tax Authorities for Recovery of Tax as Arrears of land Revenue

S.47 Special Provision Relating to Deduction of Tax at Source in Certain Case

S.48 Tax to be first Charge on Property

S.49 Period of limitation for Recovery of Tax

S.50 Refund

S.51 Provisional Refund

S.52 Interest

S.53 Power to Withhold Refund in Certain Cases

S.54 Exemptions of Certain Sales and Purchases

S.55 Maintenance of accounts and records etc.

S.56 Tax invoice

S.57 Credit and Debit Notes

S.58 Quoting of Registration Number

S.59 Period of Retention of Accounts

S.60 Electronic Record

S.61 Requirement to Provide Information

S.62 Audit Accounts

S.63 Liability in case of transfer of business

S.64 Liability to pay tax in case of death

S.65 Liability of guardians, Trustees and court of wards etc.

S.66 Liability of partners of firm to pay tax

S.67 Liability to tax of a partitioned Hindu Undivided Family and dissolved firm etc.

S.68 Certain agents liable to tax for sales on behalf of principal

S.69 Liability of contractor and sub-contractor to tax

S.70 Liability in case of company in liquidation

S.71 Amalgamation of Companies

S.72 Survey

S.73 Cross checking of transactions

S.74 Production and inspection of accounts and documents and search of premises

S.75 Establishment of check-posts

S.76 Transit of goods by road through the state and issue of transit pass

S.77 Import of Goods into the State by Rail, River, Air or Post

S.78 Power to Purchase Goods in Case of Under Valuation

S.79 Appeals to the Appellate Authority