Amendment status not verified — confirm the current text below against the official source.
(1) The Assam Entry Tax Act, 2001 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act were in force at all material times. SCHEDULE [See clause G) and (1) of Section 2] Specified Goods Rate of tax (per- ~ ·---'-- centum) 12 air coolers, air-conditioning plant, geysers, wa ing· 8 machines, Xerox and Fax machines and Com_eonent and parts ther f. - sh eo on Telecommunication equipment including Telephones, mobile ph es, pagers and component and parts thereof. -L... - ~ Televfsiort sets both coloured and black and white, videoca SS ette recorders, video cassette players, VCD player_, DVD pl er, ay a videocassette tapes, wireless reception instniinent and apparatus nd radios and parts thereof. __ l 8 \ ' 8 Assam Act IV of 2001. Assam Act IV of2001. 456 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 5 Type writers including electronic . typewriters, Photocopiers, 8 duplicating machines and component and parts thereof. 6 Motor vehicle: ' (i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of 8 such motor vehicles. (ii) Tractors, bulldozers, excavators, earthniovers and 2pwer tillers 4 7 Marble, granite and other decorative slaps and articles made therefrom. 8 8 Computer of all varieties, computer software and hardwares, servers, 4 V-SAT and accessories including UPS used with com2uters. 9 Plants and machineries for industry and construction works (except 4 agricultural.machinery). - 10 Pump sets of any type. 4 11 (i) Furnace oil (FO) and Bitumen ' ,, 16 (ii) Light Diesel Oil (LDO) 8 12 Hospital Equipment of all types including X-ray, ultrasound, doppler 8 and scanning machiiies, other medical and diagnostic apparatus and parts. and accessories thereof. ' - · · --~- 13 Chemical fertilizers, bone meals, pesticides, insecticides, fungicides, 4 herbicides, rodenticides and weedicides. ' · · 14 Diesel generators. 8 - 15 . HDPE bag an<l HDPE coated . Jute bag/sack and Hessian Jute bag 4 )¥hether Polythen lined or not. 16 Pulses and cereals in all forms 0 17 Fish excluding dry fish. 8 18 Flowers (natural) 8 19 ·Ultra High Temperature (UHT) milk 8 20 Eggs 8 21 Processed fruit juices 8 22 Items of bell metal and brass 8 23 Biscuits ' ' 8 24 (a) Gamocha 4 - (b) Mekhela chaddar. " 4 . 25 All verities of textiles viz., cotton, woolen or silken, including rayon, 1 . art silk and nylon textiles, whether manufactured by handloom, powerloorri or otherwise. - 26 Sugar. 1 27 Bamboo . 4 28 Films of aJl kinds including X-ray films 4 2,9 Live stocks namely, pig, goat, sheep, poultry ' 2 30 Photographic paper 1 4 3·1 Elevators and parts and accessories thereof 8 ·- 32 Aluminium conductor of any kind- . 4 33 Intra ocular lens 4 34 Aluminium plain sheer · 4 - 35 :PV_C pipes, tubes and fittings 8 36 Acrylic yarn in hank form 4 37 Fabric coated/impregnated with PVC.and cellular derivations " 4 38 Crude oil. 2 39 M.S. Pipes. 4 - - \ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2~08 457 40 Tea. 2 41 Extra natural alcohol (ENA). 10 42 Gur, rub gur andjeggary. 4 .. 43 Molasses. 16 44 Paper corrugated box and paper cartons of all kinds 2 - 45 Flexible Laminated Sheet and flexible laminated Eouch _ 2 46 Wheat products except when imported and sold by Food Corporation 2 of India to Deptity Commissioners and Sub-Divisional Officers of Assam for distribution in any relief operation or for use in connection with any Scheme sponsored by the Government of India or the State Government. 47 (a) Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, 10 sada and smoking mixture. (b) Tobacco mixed pan masala including gutka whether sold under a 20 brand name or not. · 48 Tendu Leaves. 10 49 Rectified spirit. 10 50 Plain and corrugated iron sheet whether hot or cold rolled 2 51 Chemicals. 2 52 Dispenser 4 53 Coal 4 54 Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the above entries:- (a) M.S. rod and round 4 - 55 Other goods not covered by any of the entries above, but included in the Schedules of taxable goods attached to the Assam Value Added Tax Act, 2003:- (a) Pipes of all kinds excluding those covered by entries at serial 4 numbers 35 and 39. (b) Bamboo chips (pieces of bamboo of any length, in any form or 4 condition used as raw materials in paper making). (c)Clinker 8 (d) Cranes, dumpers, road· rollers, motor cycles, motor cycle 8 combinations, motor scooters, three wheelers and motorettes. ( e) Caustic Soda 12.5 (f) Sodium Silicate 12.5 (g) Alum 12.5 (h) Soap Stone Powder 12.5 (i) Furniture and Fixtures 12.5 Ci) Coir, coir products and coir waste 12.5 (k) Transformers ' 12.5 (1) Hardware goods 12.5 (m) Corrugated and plain galvanized iron sheet (whether hot rolled or 4 cold rolled) (n) Arecanut powder and supari in all its forms and ·varieties including 4 betelnut for conversion into suEari. -· (o) Plywood 8 {P) Bentonite powder 8 -· 458 -- -- 56 57 58 THE ASSAM GAZETTE, EXTRAORDINARY, APRJL 17. 2008 ·-~---- concrete (q) Rail~ay track materials such as all types of pre-stressed ngs, fittings, SGCI inserts, HT 12.5 sleepers, railway switches, crossi metal liners, bolts and nuts and el astic rail clins ··-··- ____ .t:_··--· ··-··--- Swire, Lime stone and lim~owder.:. ______ --------- ~-- Bauxite Vegetable oils, vanaspati or v · ble egetabk ghee and other edi eed oil except when such go including mustard oil and rapes ods oils are imported by STATFED or its Uni ts in Assam. ~- MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department.. 4 4 4 GUWAHATI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 227-500+600-17-4-08 .