The Assam Sales Tax (Amendment) Act, 1979

Registered No. A- U 
The Assam Gazette 
EXTRAORDINARY 
!II~~-~ IJiAI ~Jlll!J 
.PUBUSHED BY AUTHORITY ,.. 
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'l~ 100 
No . lOl> 
~"f~, 'l'}j';j'ft~, 3 <!If &l~, 1979, 13 1)''5, 1901 •t<f 
Dispar, Tuesday, 3rd April, 1979, 13th Chait:ra, 
1901 (S. E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT 
NOTIFICATION I -
. .~. 
The 2nd April 1979 
No.LGL.41/79/14.-The followin g Act of the Assam 
Legislative Assembly which received the assent of the 
Governor is hereby published for general info rmation. 
6'16 THE ASSAM GAZETT E, EXTHAORDINARY, APRIL 3, 19i9 
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ASSAM ACT V OF 1979 
(Received the assent of the Gove rnor on 31st March, 1979) 
THE ASSAM SALES TAX (AMENDMENT) ACT. 1979 
An 
Act 
further to amend the Assam Sales Tax Act, 1974• 
Preamble. 
Sho r t titl e, 
extent and 
comm ence-
1nen t. 
Whereas it is expedient further to amend 
the Assam Sales Tax Act, 1947, hereinafter 
called the principal Act, in the manner 
hereinafter appearing ; 
It is hereby enacted in the Thirtieth 
Year of the Republic of India as follows:-
1. ( 1) This Act may be called the Assam 
Sale s Tax (Amendment ) Act, 1979. 
(2) It shall have the like extent as 
the principal Act. 
(3) It sha ll com e into force from 
the 1st day of April, 1979. 
~fS~~~~~n; .- 2.bin S~cti o n( 
1 
)3 ohf the principal Act, 
of Assa m ior su -sect10n , t e following shall be 
A ct XVII substituted, namely :-of 1947. 
1 ' Liability 
to tax. (1) Subj ~ ct to the provisions of this 
Act and with effect · fr om the commence­
ment of the Assam Sales Tax (Amendment) 
Act, 1979, every dealer whose gross turnover 
from sales which have ta ken place either 
wh olly in Assam or both in and outside 
Assam durin g the twelve months immedi­
ately preced ing the dat e of such commence­
ment exceeded Rs. 20,000 (hereinafter referred 
to as "the taxable quantum" ) shall be liable 
to pay tax under this Act on sales which 
hav e taken place in Assam on and from 
the date of such com mencement : 
Assam Act 
XVII of 
1947. 
THE ASSAM GAZETTE, EXTRAOI'l.DINARY, APRIL 3, 1979 697 
Provided that the tax shall not be 
payable on sales involved in the execution 
of a contract which is shown to the 
satisfaction of the Commissioner to have 
been entered into on or before the 1st day 
of February, 1948.'' 
Amendment 3. In Schedule III to the principal Act, 
of Schedule h C'. 11 . h 11 b . d • N 3 A III of Assam t e 10 OWtng S a e tnserte as 1tem O• "1', 
~r 19~ill namely :--- ' 
"34 (i) Rum sold at Defence 
Services installations. 
(ii) Rum sold to person­
nel of the Armed 
Branch Police of the 
Government of Assam. 
Exemption is allowed on 
condition that rum is sold to 
personnel of Defence Servic es 
strictly for personal consump· 
tion. 
Exemption is allowed on 
condition that ram is sold to 
personnel of Armed Braach 
Police of the Government of 
Assam strictly for personal 
consumption on production 9f 
an identity certific ate from the 
Deputy Commissioner or Sub­
divisional Officer of the area. " 
U. TAHBILDAR, 
Secretary to the Govt. of Assam, 
Legislative Department. 
PAU~ATI-Printed and publish ed by the S updt ifc, Assam Govt . Println g 
,Pre, 1 (E:1:tGazette ) N<'0 I99-88 0-250-!-50 - 3·4.197Q. 

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