The Assam Entry Tax (Amendment) Act, 2014

RegisteredNo.-768/97
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THE ASSAM GAZ ETTE
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EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY
~ 188~~, ilIlMCl,",;2~, 2014,.11'IStlf, 1939(-ICfi)
No. 1~8 Dispur,Tuesday,2nd September,2014, Hth Bhadxa,.1936.(S. E) -
GOVERNMENTOFASSAM
ORDERSBYTHE GOVERNOR
LEGISLATIVEDEPARTMENT:.: .LEGISLATIVEBRANCH
NOTIFICATION
The2nd September, 2014
No;LGL 10912008/66.-ThefollowingActoftheAssam LegislativeAssemblywhichreceived
the assentof theGovernoris hereby.publishedfor generalinforritalion.. -
ASSAM ACT NO. V OF 2014.,
(Received the assent of th~ Governor on 30th August, 2014)
THE ASS~ENTRY TAX (AMENDMENT)ACT, 2014
832 THE ASSAM GAZETfE, EXTRAORDINARY, SEPTEMBER 2, 2014
AN
ACT
fartherto amendtheAssamEntry TaXAct, 2008.
Whereasit is expedienttiJrtbrz10&mCIJdthe Assam EntryTaX
Act, 2008, baeinafter referredto as the principalAct. in theDI8IDlel'
hereioa.flmappearing;
It is hclrebyc:uetedin the Sixty-fifthYearofRCpub1icofIndia
'- as follows:-
(2) It 8baIIhavetheJiIr.ec:xterJt88 tbepriixiiplIlAd...
(3) It sba1lcomeintofOn:eat <8C.
. 01 2. In thoprincipelAct. after8OCtion9, the ~new IJl!diop 9A
.., IedIoa 9A' abaIlbe~DIIII1dy:- . . .
.. 9Ao Tho Cc..mri.... of taClllp with prior 8pJWY8I Of die
SbIIc G!:M*IInxm, may by notifioadoaiDtbe 0f6cia1 0Ilr.eae,
fonmJJste.8implc)lI'deedurefOr~ ~of fItIzy _OIlfI/1IZy
of ~. goods into any 1oaIl.... mIdo 1IDougb. 0DIiDD
puldme.Or ~_ suchproceduremay also povide tbr
collcctkin ;nentry tax &om a persoD• than aD imPom:rbuton
behalfoftbe ~.". ~
..... or 3. bithe pdncipalAct.in the Schedu1e,-
......
<a) in.seriaINo. ~S, in the oatiy underthe CoJwim Spec.ificd
<JoOds. the opeIIiDg wOrds aDd figlft "OIbet aoods DOt.. ' '.' .
covaed by anyof the ~. above.butiacJudcdin the
Schccluleaof1aXahlegoods ~to die ~Value
AddcdTu Act. 2003" lIJlPCP'ina~CIdria Ca> to (q)
tbcIeot;.sballbeomitted.
THE ASSAM GAZETTE. EXTRAORDINAR~ SEPTEMBER 2, 2014
(b) after existing Serial No~. 61, the folloWing new serial
Number68withentrYtheretoshallbe inserted, na11:lely:-
U68.Allothergoodsnot CQve~d by anyof thee4triesof
this Schedule but included in. the schedules .of
taxablegoods attachedto the Assam Value Added
Tax Act, 2003 (Act No. vm of 2005) excepting
raw materialsdircictly used in the manufactureof
goods other than .tho$e.~w lI;lateri~ covered by 4"
existingentries,oftbisScbedule~
S.M. IlUZARBARUAH,
Secretaryto theGovernmentofAssam,
LegislativeDep8rttneilt,Dispur,
OUWahati:piintl'(hnd Publis~l'd by theDy.Oirector(P.&S). ~!'!ltf' of ptg.&:Sty.Asaam,Ouwahati·21.
. . . . Ex. Gli%¢tteNo.. 375 -300+ 300 ~ 02· 00 2014. .
833

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