The Assam Finance (Sales Tax) (Amendment) Act, 1973

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ASSAM ACT XXII OF i974 
(Received the aHent of the President on the 26th Augnat, 1974) 
THE ASSAM FINANCE ( SALES TAX) (AMBNDMBNTl AGT, 1~73. 
[Published ia the Assam Gazette Extraordinary, dated the 16th Noy. 1974} 
Preamble. 
Short title, 
extent and 
commence­
ment. 
Further to amen d the Assam Fina nce (Sales Tax} 
Act, 1956~ 
Wherea& it is exp edient furthe r to amend the 
Assam Finance (Sal ~ s Tax:) Act, L 956, aerein&fter 
called the principal Act, in the manner hereinafter 
appcarini; 
It i1 hereby enac ted in the Twenty-fourth Year 
of the Republic of , ndia as- follow1 :-
1. {l) This Act may be called the Assam Finance 
(Sales Tax) (Amendment) Act, 1973. 
(2) It shall have the like extent as tho 
principal Act. 
(3) Sub-section ( 4) of section 2 of this Act shall 
come into force with immediate effect and the other 
sub-sections of section 2 shall come into force on the 
datea specified therein. 
Amendment ~. In the principal Act, ill Che Schedule :-
of Schedule 
to Analll 
Act XC of (1) for item N '1. 40, the following shall be, aad 
1956. shall be deemed to hwe been , substituted with etli!Ct 
from lst April, 197,, namely: -
"Iron and steel as defined in clause (IY) of 1ec:­
tlon 14 of the Central Sales Tax Act, 1956 (Central 
Act 74of1956) .......... ~ .......... 3 paiae in the rupee." 
(2) for item No. 46, the following shall be, and 
shall be deemed to have been, substitated with effect 
fro?l l st April, 1 g73, namely :-
Price Rs! ~, paiao 
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A111am Act 
XI of 1956. 
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2 
" Coal gas , and coal, including coke in all its 
forin1, but excludin ~ charcoal.. ....... 3 paise in the 
r upee.'' 
(3) for item No. 52, the following shall be, and 
shall be deem ·d to have bem , substituted wi th effect 
from 1st April , 1973, namel y:-
" white sheets, plain or c orrugated ..... . 7 p aise i n the 
ru pee." 
(·l) for item No. 61, the following shall be sub­
stituted , n amely: -
" Torch and transi !ter batteries, torch light s and 
tor ch bulbs .. . ... .. ..... .. 7 paise in the rupee .'' 
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AGP ~ Law)No . 5(g)/74 - 2,550-,16-12-1974. 
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