MEGHALAYA FINANCE (SALES TAX) (FIFTH AMENDMENT) ACT, 1981

Act No. 13 of 1981

17th October, 1981

An Act further to amend the Meghalaya Finance (Sales Tax) Act (Assam Act XI of 1956 as adapted by Meghalaya) (hereinafter referred to as the principal Act). Be it enacted by the Legislature of Meghalaya in the Thirty-second Year of the Republic of India as follows:-

S.1 Short title, extent and commencement

(1) This Act may be called the Meghalaya Finance (Sales Tax) (Fifth Amendment) Act, 1981.

(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, appoint.

S.2 Amendment of the Schedule to the principal Act

In the Schedule to the principal Act, for the existing item 65, the following shall be substituted, namely:-

"65. India-made and imported foreign liquor including whisky, brandy, gin, rum, wine, chau pagne, cider, perry, ale and other fermented potable liquors, except rum sold to-

• (a) Defence personnel in Defence Service Canteens strictly for personnel consumption.
• and
• (b) Personnel of the Meghalaya Police Battalion strictly for personal consumption on production of a certificate from the Commissioner of Excise.

40 paise in the rupee."