The Assam Finance (Sales Tax) (Amendment) Act, 1965

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The 22nd March 1966
N .LJL .4 /63/15.- The following Act of the Assam Legislat ive Assemb \,
which recei ved the assent of the President is hereby published for general
information.
ASSA M ACT VII OF 1966
(Received the assene of the President on thc 19th March, 1966)
THE ASSAM FINANCE (SALES TAX) (AMEN[;MENT ) A CT, .1965
[P ublish ed in the Assam Gaz ette Extraordinary, dat ed the 23rd March, 1966J
An
Act
furthe r to amend the Assa m Finance (Sales Tax ) Act, 1956.
Pre ble W hereas it is expedie nt further to amend the
Assam F ina nce (Sales Tax ) Act, 1956, her einaft er
called the principal Act, in the manner hereinafter
appearing;
Assa m ACI
xr of 19;6.
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It is hereby enacted in the Sixteent h Year of the
Repub lic of India as follow s : -
Short t itle, I . (1) T'h is Act , may be caIled the Assam
extent and Finance (Sales T ax) (Am en d ment) Act, 1965 .COmmence'
ment .
(2) It shall have ·the like extent as the prin­
cip al Act.
(3) It sha ll com e i nto forc e on such date as
the State Go vernm ent m a y, by notifi ca tion in the
Offic ial Gazett e, a ppo int.
2. I n clause (ii) of sub- sec tio n (9) of sect ion 2 of
the principal Ac t,-
Am end­
-:.ent of sec­
t ,on 2 of
Avsam Act
XI of 1956.
A rn e n d­
men t of th e
Sch edul e to
Assam Act
XI or 1956.
( f ) for the word s "naye pai se" or "naya
p ai sa ", as the case may be, wh er ever the y occ ur
in the clause, t he word "pa i:ie" or " pais a " , as the
case may be, sha ll be s ubs tit uted ;
(2) betwee n the punctu a ti on "( i ) "~ and
figures and words "4,'76 per cent u m", th e figures
and words " t" 54 per centum in the c ase of go z.ds
taxed a t the ra te or 7 paise in the r upee " ffJ!lowed
by the punctuation "e ;)" shall be inser ted .
3. In the Se~ du le to the principal Act,-
(I) lor the figure s and words " 5 nP. i n t he
r upee" aga inst item num bers 1&;, 18, 21 , 2~ , 25,
2B, 29 and 32, the figures a nd wor ds "7 paise in
the rup ee" shal l be subs titu ted ;
(2) for item 36, the foHowing sh all be sub­
stit uted, n amely :-
"36 . Tinn ed . cann ed , bott led
or pa ked hods or p ro­
visions inc lu di r.g con- ­
fect ionery, biscu its and
cakes.
7 P;a;se in
the
rupee."
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3
(3) After item 46, the following shall be
inser ted as items 47, 4U, 49, 50 and 51, namely -
"47. AU machineries and spare
parts thereof.
48. Pl astic, eeluloid and bake­
lite goods.
49. Ladies hand bags and other
types of vanity bags .
50. Tinned, bottled or packed
milk food s.
51. Petroleum coke and Petro­
leum gas.
7 Paise in
the
rupee.
7 Paise in
the
rupee.
7 Paise In
the '
rupee.
S Paise in
the
rupee .
S Paise in
the
rupee: t
.... ..-
U. TAHBILDA R,
Deputy Secy. to the- Govt . of Assam ,
Law Departmen t.
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