The Assam Value Added Tax (Amendment) Act, 2009

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'" 
Registered No. 768/97 
THE ASSAM GAZETTE 
~~er 
EXTRAORDINARY 
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PUBLISHED BY THE AUTHORITY 
'1"~ 52 to/r9j!r, ~' 12 Cl.J>31"~14°1, 2009 ; 23 l:TN, 1930 (~) 
No. 52 Dispur, Thursday, 12th February, 2009, 23rd Magha, 1930 (S.E.) 
GOVERNMENTOF ASSAM 
. ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH 
NOTIFICATION . · . 
The 12th February, 2009 
No.LGL.6/2003/Pt./150 :-- The following Act of the Assam Legislative Assembly which 
received the assent of the Governor is hereby published for general information. 
ASSAM ACT NO. V OF 2009 
(Received the assent of Governor on 9th February 2009) 
THE ASSAM VALUE ADDED TAX 
(AMENDMENT) ACT, 2009 
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7 
298 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009 
Preamble. 
Short title, extent 
and commence­
ment. 
Amendment of 
section 2. 
Amendment of 
section 10. 
AN 
ACT 
further to amend the Assam Value Added Tax Act, 2003. 
Whereas it is expedient further to amend the Assam Value Added 
Tax Act, 2003, hereinafter referred to as the principal Act, in the manner 
hereinafter appearing; 
It is hereby enacted in the Sixtieth Year of Republic of India as 
follows:-
1.(1) This Act may be called the Assam Value Added Tax (Amendment) 
Act, 2009. 
(2) It shall have the like extent as the principal Act. 
(3) It shall come into force a\ once . 
2. In the pnncipal Act, ir1 section 2, in clause (30), for the word "includes; 
appearing between the words and punctuation mark, " "manufacture" 
and "any activity", the word "means" shall be substituted. 
3.In the principal Act, in section 10, after sub-section (1), a new sub­
section (IA) shall be inserted, namely: -
"(IA) Notwithstanding anything contained in this Act, the retail 'on' 
licence holder for potable liquor mentioned in the Fourth Schedule, 
except country spirit, shall pay output tax on sale made by him at 
the applicable rate specified therein and he shall be eligible for set­
off of the amount of tax paid by him at the time of purchase of 
such potable liquor from bonded warehouse." 
MOHD. A. HAQUE, 
Secretary to the Government of Assam, 
Legislative Department, Dispur. 
GUWAHATI - Printed and published by the Dy. Director (P&S) Directorate of Pt . and . 
Assam 
Act 
VIII of 
2005. 

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