MEGHALAYA TAXATION LAWS (AMENDMENT) ACT, 1992

Act No. 07 of 1992

04th May, 1992

An Act further to amend the Meghalaya Sales Tax Act, the Meghalaya Finance (Sales Tax) Act, the Meghalaya Purchase Tax Act and the Meghalaya Amusements and Betting Tax Act.

S.1 Short title and commencement

(1) This Act may be called the Meghalaya Taxation Laws (Amendment) Act, 1992

(2) Clause (a) and sub-clause (ii) of clause (b) of section 2 of this Act shall be deemed to have come into force on the 31st day of July, 1991, clause (b) of section 4 on the 5th day of August, 1991 and the rest of the provisions on the 1st day of April, 1992

S.2 Amendment of Schedules II and III to Act XVII of 1947

In the Meghalaya Sales Tax Act (Assam XVII) of 1947 as adapted and amended by Meghalaya-

• (a) In Schedule II for the existing item 2, the following shall be substituted, namely-

  "2. Ready-made garments and hosiery 5 paise in (cotton, synthetic and otherwise) including the rupee school uniforms

• (b) In Schedule III-

  (i) Against item 4, in column 2, for the words "tobacco and all its products" the words "Tobacco and all its products but not including tobacco leaf and raw (unmanufactured) tobacco" shall be substituted;

S.3 Amendment of the Schedule to Act XI of 1956

In the Schedule to the Meghalaya Finance (Sales Tax) Act (Assam Act XI of 1956 as adapted and amended by Meghalaya)-

• (a) Against item 5, in column 3, for the figure and words "7 paise in the rupee" the figure and words "10 paise in the rupee" shall be substituted;
• (b) For the existing item 6, the following shall be substituted, namely-

  "6. Dictaphones, tape recorders and other similar apparatuses for recording sound and tapes of all description for use there with and parts and accessories thereof. 12 paise in the rupee"

• (c) Against item 13, in column 3, for the figure and words "7 paise in the rupee", the figure and words "12 paise in the rupee" shall be substituted;
• (d) For the existing item 15, the following shall be substituted, namely-

  "15. Television sets video cassette recorders, video cassette players, other wireless reception instruments and apparatus, radios, radio gramophones, electrical valves accumulators, amplifiers and
  

  S.4 Amendment of the Schedule to Act XIX of 1967

  In the Schedule to the Meghalaya Purchase Tax Act (Assam Act XIX of 1967 as adapted and amended by Meghalaya)-

  • (a) For the existing item 5, the following shall be substituted, namely-

    "5. Timber (converted and unconverted) excluding firewood 50 paise per rupee value at which the goods are purchased"

  • (b) After the existing item 7, the following shall be added as new items 8, 9 and 10 namely-

    "8. Bamboo ... ... ... 7 paise in the rupee

    "9. Casia Bark ... ... ... 5 paise in the rupee

    "10. Dhuplaki (kseh) ... 10 paise in the rupee"

  
  

  S.5 Amendment of section B (1) (b) of Act VI of 1939

  In section 3 of the Meghalaya Amusement and Betting Tax Act (Assam Act VI of 1939 as adapted by Meghalaya), in clause (b) of sub-section (1)-

  • (a) In item (i), for the figure shall be substituted; "50", the figure "100"
  • (b) In item (ii), for the figure shall be substituted; "80", the figure "160"
  • (c) In item (iii), for the figure shall be substituted; "100", the figure "200"