The Assam Entry Tax Act, 2008

/ 
./ 
THE ASSAM GAZETTE 
~'1" 
EXTRAORDINARY 
m~~~~~~ 
PUBLISHED BY THE AUTHORITY 
Registered No. 768/97 
;=;-~ i 14 m"F, ~, 17 t!lfffa1, 2oos, 28 15' \9 , 1930 ("l<fi) 
No. 114 Dispur, Thursday, 17th April, 2008 , 28th Chaitra, 1930 (S.E .) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH 
NOTIFICATION 
The 17th April, 2008 
No. LGL. 3/2Qj)7/101 :-The following Act of the Assam Legislative Assembly which received 
the assent of the Governor is hereby published for general informat ion. 
ASSAM ACT NO. XII OF 2008 
(Received the assent of Governor on 13th April '08) 
THE ASSAM ENTRY TAX ACT, 2008. / 
AN 
ACT 
' 
l 
.l 
'-\ 
········--·-
\ 
'· 
448 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 
to levy a tax on the entry of goods into any iocdiar~a in Assam for consumption, use or sale 
therein for the purpose of providing the infrastructure and amet:1itles to facilitate trade and 
commercl within the State ofAssam ; 
Preamble. 
Short title, extent 
and commence­
.ment. 
Definitions. 
\ 
Whereas it is expedient to provide for the imposition of a tax on 
the entry of goods into any local area in Assam for consumption, use or 
sale therein for the purpose of providing t~e . infya5tructure and amenitie~ 
to facilitate trade and comml:lrce within the State of Assam and for matters 
connected therewith or incidental thereto; ' ';.! . 
It is here.by enacted : in the Fifty-ninth Year of the Republic oflndia 
as follows:-
1. (1) 
(2) 
(3) 
This Act may .be called the As~~m E11.tryTax Act, 2008. 
It extends to the whole of Assam. . . . 
It shall come in.to Joice · on such date as th~ St~te Government may, 
' .. , f"' '" . 
by notification in the 'Official Gazette, appoint . . •1 • 
2. (I) In this Act, ~riless th,~ context oth~rwise requires,-
(a) "Assess~ng Authority" in ,relation to any importer means the 
authority competent to assess such importer; 
· .. ', 
(b) "Ehtry' · of goods into a local area" with all its grammatical 
variations and cognate expressions, means, entry of goods as 
specified in the Schedule into a local area from any place 
outside that local area including a place . outside the State for 
consumption, use or sale therein; 
(c) "Entry Tax" means a tax on the entry of goods into a local area 
for consumption, use or sale , therein, levied and payable in 
accordance with the provisions ofthis Act; 
(d) "Fund" means the Assam Trade Development Fund; 
( e) "Importer" means a dealer or any other person, who in any 
capacity, , 'Yhether on his own account or on account of a 
principal or any other person, effects or causes to be effected 
the entry iof goods as specified in the Schedule into a local area ~ 
or takes delivery or is entitled to take delivery of goods on its 
entry into a local area for consumption, use or sale therein and 
includes,-
(i) every person who carries on the business of transfer of 
property in goods (whether as goods or in some other form) 
involved in the execution of a works contract, 
,· .... ,~ 
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 449. 
(ii) everY,persoil who carries on business of transfer of the right 
to use any ·goods for any purpose t whether or not for a 
specified period) for cash, deferred payment or other 
valuable consideration. 
Explanation.- In case of any goods specified in the Schedule, 
. which is transported through pipelines into a local area, the · 
ultimate recipient of the goods in the local area shall be 
deemed to be the importer; 
(f) "Import value" means the value of goods specified in the 
Schedule. as ascertained from the . original invoice and includes 
the charges paid or payable for insurance, excise duty, freight 
charges and all other charges incidentally levied on the 
purchase of such goods: 
Provided that where the import value is not 
ascertainable on account of non-production or l,lon-availability 
of original invoice, or where invoice produced is proved to be 
false, or if such goods have been procured or obtained 
otherwise than by ':Vay of purchase, the import value shall be 
determined on the basis of fair market value of such goods; 
(g) "Local area" means any area of the State within the limits of 
any local authority including any area under-
(i) Municipal Corporation of Guwahati, constituted under 
the Guwahati'MUnicipat C'.:orporation Act, 1969, 
(ii) Municipality or Town Committee constituted .under the 
Assam Municipal Act, 1956, 
(iii) Gaon Pan:chayat or an Anchalik Panchayat or a Zilla 
Parishad constituted under the Assam Panchayat Act, 
1994, 
(iv) North Cachar Hills Autonomous Council . or Karbi 
Anglong Autonomous Council and Bodoland Territorial 
Council, 
(v) any other local authority, by whatever name called, 
constituted or continued under an Act of the Parliament 
or the 'State Legislature; 
(h) , "Motor Vehicle" means a motor vehicle as defined in clause 
(28) of section 2 .of the Motor Vehicles Act, 1988 including 
motor cars, motor taxi cabs, motor cycles, motor cycle 
combinations, motor scooters, motorette, motor omnibuses, 
motor vans, motor lorries and chassis of motor vehicles . and 
bodies or tankers built or meant for mounting on chassis of 
motor vehicles, tractors, bulldozers, excavators, cranes, 
dumpers, three wheelers, road rollers and earthmovers; 
(i) "prescribed" means prescribed by rules made under this Act; 
G), . "Schedule" means Schedule appended to this Act; 
. (k) 
(1) 
"section" means a' section of this Act; 
"Specified Goods" means goods specified in the Schedule; · 
.:. 
Assam 
Act I of 
1973. 
Assam 
Act XV uf 
1957. 
Assam 
ActXVIH 
of1994. 
Central 
Act 59 
of 1988. 
450 
Levy of tax. 
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17,2008 
(m) ':Statr Government" means the G4:w~rriffierit of Assam. 
(2) All expressions used but not detined in this Act and defined in the 
Assam Value Added Tax Act, 2003 shall .have the same meanings 
respectively assigned to them in that Act. 
· 3. (1) Su!Jject to the other provisions of th~~ · Act, there shall be levied and 
collected an entry tax on the entry of specified goods into any local 
area for consumption, use or ' s~le therein, ;t the ~ates respectively 
specified against each item in the ·Schedule. The entry tax shall be 
· leviable on the import value of the specified goods and shall be 
paid by every importer of such goods: 
Provided that no entry tax shall be levi~d under this section 
on the entry of specified goods into a local a~~a. if it is proved to 
the satisfaction of the· assessing authority, in such manner as may 
be prescribed, that such goods have already been subjected to entry 
tax or 'that the entry tax has been paid by the irp'porter or any other 
person under this Act iri respect of the same goods. 
(2) No\withstanding anythih.g co~fain~d ip sl:1b-. ' s~stion (1), and 
subject to production of doc,umentary proof: . no . enfry tax shall be 
levied· on such specified goods, which are also taxable under the 
Assam Value Added Tax Act, 2003, -:-
(i} if such specified goods are brought into any local area by a 
dealer registered under the Assam Value Added Tax Act, 2003 
for the ~ purpose· of resale and such goods arc sold inside the 
State and the dealer .is liable to pay tax on the sales of such 
goods under the Assam Value Added Tax. A~t, 2003; 
' ·.. ' 
(ii) if such spe2ified goods are sold in the . course of inter state 
trade or commerce or in the course of export out of the territory 
of India or such tgoods are otherwise despatched outside the 
State by way of stock transfer by .a- · dealer registered dealer 
under the Central Sales Tax Act, 1956;·· 
(iii) if such specified gQods,are imported into a local area in the 
course. of import from 9utside the territory of India: 
· Provided that, if any such dealer, after importing the 'specified 
goods, consumes such goods in any form or deals with such goods 
in any other manner, he :shall inform the assessing at1thority before 
the 21st day of tlie month, succeeding the month in which such 
goods are ~o consumed or dealt with ·and. pay the tax, which would 
have been otherwise leviable under the provisions of this Act. 
(3) · Where the specified goods, the· sales of which are exempted under 
the Assam Value Add~d J,ax Act, 2003 for reasons of such goods 
being included in the First Schedule to the said Act, which after 
entry into a locrl'l area are sold by an importer in the course of inter 
state trade or comm.erce. or in. the course of export out of the 
territory of India or are despatched outside the State by way of 
t f'" ;· . : .,~ ' . 
Assam 
Act 
VIII of 
2003. 
Assam 
Act 
VIII of 
2003. 
Assam 
Act 
VIII of 
2003. 
Central 
Act 74 
of 1956. 
Assam 
Act 
VIII of 
2003. 
p 
·,,.. ,,. 
Levy of tax on 
motor vehicle 
Composition of 
tax liability ' 
~ - r . 
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL .17, 2008 
st.ock transfer, the import value. of such specified go0ds 
subsequently sold or sent out in the manner mentioned above shall, 
subject to production of proof, ,qe deducted from the total import 
value to determine the taxable import value . 
(4) The State Government may, by notification in the Official Gazette , 
in the public interest or taking into account the infrastructure and 
amenities provided or to be provided to facilitate trade and 
commerce, vary the. rates of tax of the specified goods and on such 
notification being issued, the Schedule shall be deemed to have 
been amended accordingly: 
·Provided that the rate of tax to be specified or varied by 
the State Government i~ respect of , any such goods shall not 
exceed twenty percentum : 
4. (1) Notwithstanding · anything contained in section 3, there shall be 
levied and collected a tax on the en.try of any motor vehicle into a 
loc;al area for us~ or · sale therein by ail importer which is liable for 
registration or assignment of a new registration mark in the State 
under the Motor Vehicles Act, 1988. ,. 
(2.) The tax shall be payable and paid by an importer within 30 days 
from .the date of the entry ofa motor vehicle into the local area or 
· before an application is made for registration of the vehicle under 
the Motor Vehicles Act, 1988, whichever is earlier . 
(3) No tax shall be levied and collected in respect of a motor vehicle 
which is registered ,in any Union Territory or any other State under 
the Motor Vehicles Act, 1988, fifteen months prior to the date on 
which a new registration mark is assigned in the State under the 
said Act. 
(4) Where any person causes entry of a motor vehicle into a local area 
within a period of fifteen months from the date of registration of 
such vehicle in any Union . Territory or any other State under the 
Motor Vehicles Act, 1988, and that such entry is occasioned as a 
result of shifting of the place of his residence from such Union 
Territory or State into this State, the Commissioner may exempt 
such person from payment of entry tax on entry of such motor 
vehicle subject to production of proof in this regard . 
(5) Notwithstanding anything contained in any other law for the time 
being in force, where the liability to pay tax in respect of a motor 
vehicle arises under this Act and such .motor vehicle is required to 
be registered or a: new registration mark is required to be assigned 
to it in the State under the Motor Vehicles Act, 1988, no 
Registering Authority shall either register any such motor vehicle 
or assign any new registration mark to such motor vehicle unless 
payment of such tax has been made by the person concerned in 
respect of such vehicle. ·., 
5. Notwithstanding anything contained in this Act, the State 
Government may, by notification published in the Official Gazette 
451. 
Central 
Act 59 
of 1988. 
Central 
Act 59 
ofl988. 
Central 
Act 59 
of 1988. 
Centra l 
Act 59 of 
1988. 
Central 
Act 59 of 
1988. 
452 
Exemption 
from tax. 
Principles , 
governing 
entry tax. 
Registration, 
return, 
assessment, 
collection etc. 
of entry tax. 
• 1 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 
and subject to such conditions and restrictions, if any, as may be 
~P~~ified therei,n, penn'it any class · of i'mp0rter to pay in lieu of the 
tax payable _un4er -this Act, for any period., an amount linked with the 
volume or quantity of specified goods or some such other thing to be 
determined by the S~te Government by way of composition and to 
be paid at sµch intervals and in such manner, as may be specified in 
such n~tification. . ' · · 
6. (1) Notwithstanding anything contained in section 3, no entry tax on 
'' '' the entry of specified goods ' into a local area shaU be payable, if 
· such specified goods are - · · 
(a) meant for the exclusive use or consumption of the Defence 
Department of the Government of India, or 
(b) the exclusive property of the Union Government, or 
( c) brought for the purpose of sale or use under the Assam 
Public Distrib4tion of Articles Order, l 982 .. 
(Z) The Stai.~ Gove'rnment ,may, by notification in the Official Gazette, 
. grartt exemption to any' organisation or undertaking of the Central 
Government or ·'of 'the State Govern~nent, retrospectively or 
prospectively, in respect of such goods as may be specified in 
such notification, from payment of entry tax on entry of such 
goods into any local · area for consumption or use therein provided 
.that such goods are the exclusive property of such organisation or 
undertaking. 1 
(3) The ·State Gov~riunent, if considers it necessary in the publk 
interest 'so to do, may by notification iri. the Official Gazette, 
subject to such' conditions and restrictions as it may impose, 
exempt, any importer or Class of importers, folly or partially from 
payment of entry tax on any specified goods and the State 
Governnwnt may ~lso grant such exemption retrospectively: 
. Provided . that the State Government may withdraw any 
such exemption at any. time, as it.may think fit and proper. 
7.. The entry tax payable by an importer shall be levied in accordance 
with the principles as stated below :-
(a) . entry ;tax shall not be payable unless the importer effects entry 
of the speci fied goods into a local area; 
(b) '' where any such . goods are consumed, used or sold in a local 
area by the iil,1porter, it shall be presumed, until the contrary is 
proved by him, that such goods had entere~ into that local area 
for consumption, use or sale therein. 
8. Subject to the provisions of the Act and the rules made thereunder, 
the administration of this Act in so far as it relates lo registration, 
s~bmission of returns by the importers and collection of entry tax 
fron:i them, shall vest in the authorities specified in or under the 
Applicability of 
the provisions 
of the Assam 
Value Added 
Tax Act, 2003. 
Utilization of 
the proceeds 
of the levy 
under the 
Act. 
THE ASSAM GAZETTE, EXTRAORDINARY, 1 APRIL 17, 2008 
9. 
Assam Value Added Tax Act, 2003' an.d accordingly, the said 
authorities, empowered to register, receive returns, to assess or re­
assess and collect tax and . enforce payment of any tax under the said 
Act, shall register, receive returns, assess, re-assess and collect entry 
'tax and enforce .payment of entry tax, including imposition and 
realisation of any penalty payable by an importer under this Act as if 
the tax or penalty payable by such importer under this Act is a tax or 
penalty payable under the said Act and for this purpose they may 
exercise all or any of the powers conferred upon them by or under 
that Act. 
Subject to the provisions of this Act and rules made thereunder, 
sections 19, 21, 22, 23, 25, 27, 2·8, 29, 31, 32, 34, 35, 36, 37, 38, 39, 
40, 41 ,, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63, 
64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 
84,85~86,87,88.89,90,91,92,93,94,95,96,97,98,99, 100, 102, 
103, 104, 105, 109 and UO of the Assam Value Added Tax Act, 
2003 and the rules made thereunder, orders, notifications issued 
thereunder shall mutatis inutandis apply to an importer in respect of 
entry tax levied and payable under this Act, as if those sections v:ere 
mutatis .mutandis incorpoJ'.ated in this Act. and the rules framed and 
orders and notification issued under those sections were mutatis 
mutandis ,issued under the relevant sections so incorporated under 
this Act. · · 
10. (1) The proceeds of the entry tax minus cost of collection, shall be 
credited and · appropriated to the Fund constituted under this 
section by notification in the Official Gazette and shall be 
utilized exclusively for the development of infrastructures or 
amenities to. facilit.ate . trade, commerce and intercourse and it 
shall inclucte the following:-
1.. l • . 
(a) cortstrnction, development and maintenance of roads and 
bridges for linking the market and commercial areas to their 
hinterlands, , · 
(b) creation, development and maintenance of infrastructure for 
supply ., qf electrical energy, water supply and sanitation and 
1 ,other infra'structure for furtherance of trade, commerce and 
intercourse, 
( c) any other P\lrpose connected with the development of trade 
and e;ommerce or for facilities relating thereto which the 
State Oovernment may specify by notification, 
l)1 · 
( d) providing finance, aids, grants and subsidies to local bodies 
' and ' goverinhent agencies · f~r the purposes specified in 
clauses (a); (b)'and (c). 
(2) The amount realised ' as entry tax shall not be used for the 
purposes othe.r than those specified 'in sub-section (l ). 
• r , • 
453. 
Assam 
ActVIIl 
of2003. 
Assam 
Act VIII 
of2003. 
454 
Power of 
Government 
to make 
rules. 
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 
(3) The State Government shall transfer the proceeds of entry tax 
already colkcted under Assam Entry tax Act, 2001, after 
deducting therefrom, the sum utilized under clause (a) to (d) of 
sub-section (1) to the fund constituted under this Act and such 
amount on being transferred to the fund shall be utilized for the 
purposes specified in sub-section (l). 
( 4) The tax. under this Act shall be continued to be levied till such 
time as is required to improve the infrastructure or amenities to 
facilitate trade and commerce. 
11. (1) The State Government may, subject to the condition of previous 
publication, make rules for carrying out the purposes of this Act: 
Provided that if the State Government is satisfied that 
circumstances exist which render it necessary for it to take 
immediate action, if any, it may make any rules without such 
previ9us publication: 
Provided further that any rule under this Act may be made 
so as to have the retrospective effect. 
(2) In particular and without prejudice to the generality of the 
foregoing power, such rules may provide for,-
(a) the mamier and procedure of deposit of tax under 
appropriate Head of Accounts and the manner in which the 
proceeds of the tax shall be utilized; 
(b) all matters expressly required or allowed by this Act to be 
prescribed; · · 
( c) the fees to be paid · in connection with the registration, 
memorandum 'of appeals, petition for revisions, certified 
copies · of orders, petitions, other matters and any other 
matter ancillary or incidental thereto; and 
(d) any other matter for which there is no provision or no 
sufficient provision in this Ad and for which provision is, 
in the opinion of the State Government, necessary for 
giving effect to the purposes of this Act. 
(3) In making any rules 'under this section, the State Government 
may direct that a breach thereof sha11 be punishable with fine not 
exceeding five thousand rupees and, when the offence is a 
continuing one, with a daily fine not exceeding one hundred 
rupees during the continuance of such offence. 
(4) The State Government shall cause every rule made under this 
Act and every notification issued under this Act to be laid, as 
soon as may be, after it is published before the State Legislature 
while it is in session for a total period of thirty days which may 
be comprised in ope session 9r in two or more successive 
sessions in which it is so laid or the sessions immediately 
. following, and if the State Legislature agrees in making any 
modification in the rule or notification or that the rule or 
notification should not be made, the rule or notification shall 
\ _____ TuH~E:2....!:!A~s£;sAM~!o_G~AZ~E!=;_T±_.T~E='.>.,..2:E==..X!:o2T~RA~O:'..!.RD~IN~A:.::R"""Y,~A~P,Rl~L~l 7'-'-, -=2-"-00"-"8'--__ 4~5~5. 
SL 
No. 
l 
2 
3 
4 
Validation. 
Repeal 
and 
Saving. 
Cement. 
Refrigerators, 
thereafter have effect only in such modified form or be of no 
effect, as the case may be; so, however, that any such 
modification or annulment shall be without prejudice to the 
validity of anything previously done under that rule or 
notification. 
12. Notwithstanding anything contained in any judgment, decree or order of 
any Court or other authority to the contrary, entry tax levied or 
collected or purported to have been levied or collected under the tax 
under the Assam Entry Tax Act, 2001, as amended from time to time, 
and all actions taken, things done, rules made, notifications issued or 
purported to have been taken, done, made or issued under the said Act 
shall, for all purposes, be deemed to be and to have always been 
validly levied, collected, taken, done, made or issued under the 
provisions of this Act, as if this Act were in force at all material times 
and accordingly, -
(a) no suit or other proceeding shall be maintained or continued 
in, or before any court, tribunal or other authority for the 
refund of any amount received or realized by way of such 
tax; 
(b) no court, tribunal or other authority shall enforce any decree 
or order directing the refund of any amount received · or 
realized by way of such tax; 
(c) any proceeding, act or thing which could have been validly 
taken, continued or done for the levy or collection of such 
tax at any time under the provisions of the said Act but which 
had not been taken, continued or done, may be taken, 
continued or done. 
13. (1) The Assam Entry Tax Act, 2001 is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any action taken 
under the Act so repealed shall be deemed to have been done or 
taken under the corresponding provisions of this Act, as if this Act 
were in force at all material times. 
SCHEDULE 
[See clause G) and (1) of Section 2] 
Specified Goods Rate of tax (per-
~ 
·---'-- centum) 
12 
air coolers, air-conditioning plant, geysers, wa ing · 8 
machines, Xerox and Fax machines and Com_eonent and parts ther f. -
sh 
eo 
on Telecommunication equipment including Telephones, mobile ph es, 
pagers and component and parts thereof. 
-L...- ~ 
Televfsiort sets both coloured and black and white, videoca SS ette 
recorders, video cassette players, VCD player_, DVD pl er, ay 
a videocassette tapes, wireless reception instniinent and apparatus nd 
radios and parts thereof. __ l 
8 
\ 
' 8 
Assam 
Act IV 
of 2001. 
Assam 
Act IV 
of2001. 
456 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 
5 Type writers including electronic . typewriters, Photocopiers, 8 
duplicating machines and component and parts thereof. 
6 Motor vehicle : ' 
(i) Motor cars, motor omni buses , motor vans, motor trucks , chassis of 8 
such motor vehicles. 
(ii) Tractors, bulldozers, excavators, earthniovers and 2pwer tillers 4 
7 Marble , granite and other decorative slaps and articles made therefrom . 8 
8 Computer of all varieties , computer software and hardwares, servers, 4 
V-SAT and accessories including UPS used with com2uters. 
9 Plants and machineries for industry and construction works (except 4 
agricultural .machinery) . -10 Pump sets of any type. 4 
11 (i) Furnace oil (FO) and Bitumen ' 
,, 
16 
(ii) Light Diesel Oil (LDO) 8 
12 Hospital Equipment of all types including X-ray, ultrasound, doppler 8 
and scanning machiiies, other medical and diagnostic apparatus and 
parts . and accessories thereof. ' - · · 
--~-
13 Chemical fertilizers , bone meals, pesticides, insecticid es, fungicides , 4 
herbicides, rodenticides and weedicides. ' · · 
14 Diesel generators. 8 
-15 . HDPE bag an<l HDPE coated . Jute bag/sack and Hessian Jute bag 4 
)¥hether Polythen lined or not. 
16 Pulses and cereals in all forms 0 
17 Fish excluding dry fish. 8 
18 Flowers (natural) 8 
19 ·Ultra High Temperature (UHT) milk 8 
20 Eggs 8 
21 Processed fruit juices 8 
22 Items of bell metal and brass 8 
23 Biscuits ' ' 8 
24 (a) Gamocha 4 -(b) Mekhela chaddar. " 4 . 
25 All verities of textiles viz., cotton , woolen or silken, including rayon, 1 
. art silk and nylon textiles, whether manufactured by handloom, 
powerloorri or otherwise. -
26 Sugar. 1 
27 Bamboo . 4 
28 Films of aJl kinds including X-ray films 4 
2,9 Live stocks namely, pig, goat, sheep, poultry ' 2 
30 Photographic paper 1 4 
3·1 Elevators and parts and accessories thereof 8 ·-32 Aluminium conductor of any kind - . 4 
33 Intra ocular lens 4 
34 Aluminium plain sheer · 4 -
35 :PV_C pipes, tubes and fittings 8 
36 Acrylic yarn in hank form 4 
37 Fabric coated/impregnated with PVC .and cellular derivations " 4 
38 Crude oil. 2 
39 M.S. Pipes. 4 -
-
\ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2~08 457 
40 Tea. 2 
41 Extra natural alcohol (ENA). 10 
42 Gur, rub gur andjeggary. 4 .. 
43 Molasses. 16 
44 Paper corrugated box and paper cartons of all kinds 2 -
45 Flexible Laminated Sheet and flexible laminated Eouch _ 2 
46 Wheat products except when imported and sold by Food Corporation 2 
of India to Deptity Commissioners and Sub-Divisional Officers of 
Assam for distribution in any relief operation or for use in connection 
with any Scheme sponsored by the Government of India or the State 
Government. 
47 (a) Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, 10 
sada and smoking mixture. 
(b) Tobacco mixed pan masala including gutka whether sold under a 20 
brand name or not. · 
48 Tendu Leaves. 10 
49 Rectified spirit. 10 
50 Plain and corrugated iron sheet whether hot or cold rolled 2 
51 Chemicals. 2 
52 Dispenser 4 
53 Coal 4 
54 Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 
of 1956) which are not mentioned in any of the above entries:-
(a) M.S. rod and round 4 -55 Other goods not covered by any of the entries above , but included in 
the Schedules of taxable goods attached to the Assam Value Added 
Tax Act, 2003:-
(a) Pipes of all kinds excluding those covered by entries at serial 4 
numbers 35 and 39. 
(b) Bamboo chips (pieces of bamboo of any length, in any form or 4 
condition used as raw materials in paper making). 
(c)Clinker 8 
(d) Cranes, dumpers, road · rollers, motor cycles, motor cycle 8 
combinations, motor scooters, three wheelers and motorettes. 
( e) Caustic Soda 12.5 
(f) Sodium Silicate 12.5 
(g) Alum 12.5 
(h) Soap Stone Powder 12.5 
(i) Furniture and Fixtures 12.5 
Ci) Coir, coir products and coir waste 12.5 
(k) Transformers ' 12.5 
(1) Hardware goods 12.5 
(m) Corrugated and plain galvanized iron sheet (whether hot rolled or 4 
cold rolled) 
(n) Arecanut powder and supari in all its forms and ·varieties including 4 
betelnut for conversion into suEari. -· (o) Plywood 8 
{P) Bentonite powder 8 -· 
458 
-- --
56 
57 
58 
THE ASSAM GAZETTE , EXTRAORDINARY, APRJL 17. 2008 
·-~----
concrete (q) Rail~ay track materials such as all types of pre-stressed 
ngs , fittings , SGCI inserts, HT 
12.5 
sleepers , railway switches, crossi 
metal liners, bolts and nuts and el astic rail clin s ··-··- ____ .t:_··--· ··-··---
Swire, 
Lime stone and lim~owder.:. ______ --------- ~ --
Bauxite 
Vegetable oils, vanaspati or v · ble egetab k ghee and other edi 
eed oil except when such go including mustard oil and rapes ods 
oils 
are 
imported by STATFED or its Uni ts in Assam. 
~-
MOHD. A. HAQUE, 
Secr etary to the Government of Assam , 
Legislative Department.. 
4 
4 
4 
GUWAHATI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 
(Ex-Gazette) No. 227-500+600 -17-4-08 . 

‹ Prev All Assam acts Next ›