The Assam Entry Tax Act, 2008
assam · 2008
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) (2) (3) This Act may
- S. 2Section 2 defines key terms used in the Assam Entry Tax Act, 2008, including "Assessing Authority," "Entry of goods," "Entry Tax," "Fund," and "Importer."
- S. 4(1) Notwithstanding · anything contained in section 3, there shall be levied and collected a tax on the en
- S. 5Section 5 allows the State Government to issue notifications in the Official Gazette regarding entry tax exemptions.
- S. 6Section 6 exempts certain goods from entry tax if they are for Defence use, Union Government property, or for sale under Assam's Public Distribution Order.
- S. 8Section 8 assigns entry tax administration and collection to authorities under the Assam Value Added Tax Act, 2003.
- S. 9Assam Value Added Tax Act, 2003' an
- S. 10Section 10 allocates entry tax proceeds for infrastructure development to facilitate trade and commerce in Assam.
- S. 11Section 11 empowers the State Government to make rules for implementing the Assam Entry Tax Act, including penalties for breaches.
- S. 12Section 12 validates all actions related to the Assam Entry Tax Act, 2001, and prohibits refund suits or orders.
- S. 13(1) The Assam Entry Tax Act, 2001 is hereby repealed
- S. 449Section defines terms related to import value, local area, and business of transferring goods for valuable consideration in the Assam Entry Tax Act, 2008.
- S. 451Central Act 59 of 1988
- S. 453Assam ActVIIl of2003
- S. 1957Assam ActXVIH of1994
- S. 1973—
- S. 1988452 Exemption from tax
- S. 2003p ·,,