The Assam Value Added Tax (Amendment) Act, 2013

Registered No.-768/97 
THE ASSAM GAZETTE 
~~q 
EXTRAORDINARY 
ett~ <P{\Jl~ ~ ~ 
PUBLISHED BY THE AUTHOIUTY~ 
~ 155 fiM~. ~~. 26 l!liM, 2013, 6 ~~. 1935 ("t<li) 
No.155 Dispur, Friday, 26thAprih 2013, 6th Baisakha, 1935 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATNE DEPARTMENT: : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 26th April, 2013 
No. LGL.6/2003179.-The following Act of the Assam Legislative Assembly 
which received the assent of the Governor is hereby published for general information. 
ASSAM ACT NO. VII OF 2013 
(Received the assent of the Gove_mor on 22nd April, 2013) 
THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2013 
I 
I . 
( 
. .. ~ .. 
1024 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 261 2013 
Preamble. 
Short title, extent 
and commence­
ment. 
. ---·, I 
Amendment or 
section 12. 
' I• 
further to amend the Assam Value Added Tax Act, 2003. 
Whe~ it Is expedient further to amend the Assam V9lue Added Tax 
Act, 200J, b~nafter merred to as tho principal Act, in lhe manner h~inafter 
appearing; ~ 
'W· 
It is hereby enacted in the Sixty-fourth Year. of Republic of India as 
follows:-
1.(1) This Act may be. callbd' the Assam Valfu~·Added Tax (Amendment) Act, 2013. ·ti """"• · ... ,. ,, . 
m It shall have the like extent as the principal Aci. 
tl lJ 
(3) It shall come into forct at. once,( ,p 1 
' ' 
2. In the principal Act, in section 12, for the words and punctuation mark, ",in 
the circumstances in which no tax undet section 10 is leviable on the sale 
price of such goods", appearing .between the words "any person" and "shall 
be liable", the wbrds "who is'-not a dealer registered under the Act'' shall be 
substituted. 
Amendment of · '" .: '·' ; 
sectfon 14 "11 i 3. In the principal Act, i.n 8,ectic;m 14, -., .• "'fl· •\ ' . ' 
1 ' "11 
,i;: (i) in $ub-section (3), for the words "The input tax credit", appearing in the 
~giMing, the words 1~bj~t Jo other provisions of this sectio~ die' 
input tax-credit" shal ~ te· substituted; 
I • 
(ii) after sub-soctiori'~,; a'new sub-section (JA) shall be inserted, namely:-
'· 
"(JA) Notwithstanding anything contained in this section. if goods, ot,~ 
than the·pxls' specified in the Fourth Schedule, which are wJt&Je 
, at th• rato of four percent or above under this Act. are sold in the 
· course of interstate trade or commerce to !\.registered dealer at the 
, .• C(?,ncessionaf rate of,~ · applicable urJder sub-section (1) of 
section 8 of the Central' Sales Tax Act, 195(), the input t8x credit 
shall be reduced,by the amount of tax calculated 1 1¢~ rate of two 
percent of the purchase price excluding tax of such. goods or the 
raw materials and packing' materials used in the manufacture of 
such goods. Such input tax credit shalJ be reduced in the month in 
which such interstate sales take place."; 
(iii) in sub-section (6), -
~ 
(a) in clause (h), for the C:Jxisting proviso; 'the following shall be 
substituted, namely:-
"Provided that input tax credit may be allowed for the tax paid in 
excess of the amount of tax calculate:d at the rate of four percent on 
the purchase price excluding tax of goods."; 
Assam 
ActVlll 
of2005. 
Central 
Act74 
ort"6. 
'· 
Amendment or 
aectlon 74. 
Amend•ent of 
section 79. 
Amendment or 
Hctlon 89. 
Amendment or 
seetlQD 103 • . 
(b) in clauso (i), for the existing proviso, tho following shall be 
substituted, namely:-
"Provided that input tax credit may be allowed for the tax paid in 
excess of the amount of tax calculated at tho rate of four percent on 
the purohaso price excluding tax of raw materials utilized in 
manufactute of goods.". 
4. In tho principal Act,.in section 74, -
(i) in sub-section (3). in clause (c), for the existing third proviso the following 
shall bo substituted, namely ;- ' 
"Provided also that on application of the dealer such authority may release 
such books o~ accounts, registers aild other documents before oxpiry of 
ninety days with prior approval fi'om the Commissioner if the amount 
involved in the Notice of Demand issued against such seizure by such 
authority does not exceed Rupees five Jakhs and with prior approval from 
the Government if the amount involved exceeds Rupees five lakhs."; 
(ii) in suMection (5), in clause (b), for the words "thirty days", appearing 
botweon the words "a notice to show cause within a period of' and "of 
service of such notice", the words "fifteen days•• shall be substituted. 
S. In. the principal Act, in section 79, in sub-section (I I), in clause (b), 
Explanation-I shall be omitted. 
6. In the principal Act, in section 89, in sub-section (I), in the proviso, for the 
words and sign "twenty-five percent", appearing between the words ''which 
is less than" and "of tho amount", the words "one hundred percenf' shall be 
substituted. 
7. In 1ho principal Act, in sec;tion t 03, -
(i) in sub-section (1),-
(a) in clause (b), 6Ciiweon 1he words "Cost Accountant" and "who", 
the words "or Company Secretary" shall bo inseJ1e<l; 
(b) in the last paragraph, between the words .. Cost Accountant" and 
nor", the punctuation mark and words n, Company Secretaiy" 
shall be inserted; 
(ii) in sub-section (2), -
(a) in the first paragraph, between the words "CostAccountanf' and 
"or". the punctuation mark and words ", Company Secretary" 
shall be inserted; 
(b) in clause (ii), betwoen the words "Cost Accountant" ~d "or'', 
the punctuation mark and words ", Company Secretary" shall be 
in sorted. 
MOHD. A. HAQUE, 
Commissioner and Secretary to the Govt. of Assam, 
Legislative Department, Dispur. 
Guwahati :- Printed and Published by the Dy. Director (P & S),' Directorate of Ptg. & Sty. Assam, Guwahati-21. 

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