The Assam Purchase Tax (Amendment) Act, 1968

The 21st May 1968
No.LJL.10 /68/5.- The following Act of the Assam LegislativeAssembly
which received the assent of the Governor is hereby published for general
informa tion,
ASSAM ACT VII OF 1968
(Received the assent of the Governor on the 20th May 1968)
-T H E ASSAM PURCHASE TAX (AMENDMENT) ACT,1968
[Published in the Assam Gazette Extraordinary, dated the 22nd Mayj , 1968]
An
Act
to amend the Assam Purchase Tax Act, 1967
Preamble Whereas it is expedient to amend the Assam Pur- Assam Ac t
chase Tax Act, 1967, hereinafter called the principal Th~~ of
Act, in the manner hereinafter appearing; .
It is hereby enacted in the Nineteenth Year of the
Republic of India as follows:-
Act.
Short title,
extent and
commence­
ment.
1. (1) This Act may be called the Assam Purchase
Tax (Amendment) Act, 1968.
(2 , It shall have the like extent as the principal
(3) It shall come into force on such date as the
State Government may, by notification in the Official
Gazette, appoint.
2
Amendment 2. In section 3 of the principal Act, for sub-section
;i ACstl~~ ~ (I), the following shall be substituted, name ly:-·
Act X IX of1967. . .
" (1) Excep t as o therwise expressly provided in
this Act, the re shall be l evied and collect ed from every
dealer a t ax on t he purchases of raw jute and raw
hides and skins at rat es as may be specified in the
annual Assam Finance Acts but not exceeding the
rates as l aid down in section 15 of the Ce ntral Sales Central Act
Tax Act, 1956 : 74 of 1956.
Pro vided that for the year ending on the Thirty-firs t
day of March, 1968, the rates shall be as specified
below:-
(a) R aw Jute thre e percentum ad valorem.
(b) R aw hid es and skins three p ercen tum ad valorem:
Provi ded furth er t hat t he State Governme nt may, by
notification in the Officia l Gazette, grant a reb ate not
exceedi ng one percentum of the tax subje ct to such
.cond itions as may be sp ecified therein:
Provi ded f urth er that where the tax has been levied
in res pect of a purch ase inside the State of r aw j ute
and raw hides and skins and such goods are solei either
in the course of inter-State trade or comm erce, Or in
the cours e of export out of the territory of India,
whether in the raw state or after further processing,
the tax so levied shall be refunded in t he manner
prescribed ."
B. SARMAI,
Secy, to th e Government of Assam.
. Law Department.

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