MEGHALAYA SALES TAX (AMENDMENT) ACT, 1980

Act No. 20 of 1980

18th July, 1980

An Act further to amend the Meghalaya Sales Tax Act (Assam Act XVII of 1947 as adapted and modified by Meghalaya hereinafter referred to as the principal Act). Be it enacted by the Legislature of Meghalaya in the Thirty-first year of the Republic of India as follows:-

S.1 Short title, extent and commencement

(1) This Act may be called the Meghalaya Sales Tax (Amendment) Act, 1980.

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

S.2 Amendment of Schedule II to the principal Act

In the Schedule II to the principal Act,-

• i. between the existing items 2 and 3, the following shall be inserted as item 3, namely- "3. Food served for consumption in any eating house, restaurant, hotel, refreshment room or boarding establishment except food supplied to students in boarding home or hotel attached to educational institution or patient in hospitals or dispensaries or supplied in any establishment for treatment or care of the sick, infirm, destitute or mentally unfit ................................. 7 Paise in the rupee."
• ii. the existing item 3 shall be re-numbered as item 3A and for the figure and words "6 Paise in the rupee" occurring under the column "rate of Tax" the figure and words "7 Paise in the rupee," shall be substituted.

S.3 Amendment of Schedule II to the principal Act

In Schedule III to the principal Act, items and 61 shall be deleted.