MEGHALAYA TAXATION LAWS (AMENDMENT) ACT, 1989

Act No. 03 of 1989

01st May, 1989

An Act Further to amend the Meghalaya Sales Tax Act, the Meghalaya Finance (Sales Tax) Act and the Meghalaya Purchase tax Act. Be it enacted by the Legislature of the State of Meghalaya in the Fortieth Year of the Republic of India as follows:-

S.1 Short title and commencement

(1) This Act may be called the Meghalaya Taxation Laws (Amendment) Act, 1989

(2) It shall be deemed to have into force with effect from the first day of April 1989.

S.2 Amendment of Schedules II and II of the Meghalaya Sales Tax Act

In the Meghalaya Sales Tax Act (Assam Act XVII of 1917 as adapted and amended by Meghalaya)-

• (a) In Schedule II there to-
  • (i) For the existing item 2 the following shall be substituted, namely- "2 Ready-made garments and 9 paise in the rupee". Hosiery (cotton, synthetic and otherwise) excepting School uniforms.
  • (ii) Against item 3 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.
  • (iii) Against items 5 and 6, in column 2, for the words "video cassettes" the words "video cassettes, video cassettes players and video cassettes recorders" shall be substituted.
• (b) In Schedule III thereto-
  • (i) Against item 72, in column 2, for the words "rum sold to personnel of the Meghalaya Police Battalion" the words "Indian made Foreign Liquor, beer and country spirit" shall be substituted and, in column 3, the existing condition o
    

S.3 Amendment of the Meghalaya Finance (Sales Tax Act)

In the Meghalaya Finance (Sales Tax) Act (Assam Act XI of 1956 as adapted and amended by Meghalaya), in the Scheduled thereto-

• (a) In column 3-
  • (i) Against item 4, 24 and 49, for the figures and words "7 paise in the rupee" the figures and words "12 paise in the rupee";
  • (ii) Against item 54, for the figure and words "7 paise in the rupee" the figures and words "10 paise in the rupee"; Shall be substituted.
• (b) In column 2, against item 33, the words "biscuits" occurring therein shall be deleted.
• (c) The existing items 65, 65A and 76 shall be deleted.
• (cc) in column 2, against item 69, all the words and figures, excepting the word "lipstick" shall be deleted;
• (ccc) after the existing item 69 the following shall be inserted as new item 69A, namely. "69A Perfumes, depilators and cosmetics 15 paise in Including snows, powders, scented sticks the rupee" and other toilet requisites excluding those