Amendment status not verified — confirm the current text below against the official source.
Assam ActXVIH of1994. Central Act 59 of 1988. 450 Levy of tax. THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17,2008 (m) ':Statr Government" means the G4:w~rriffierit of Assam. (2) All expressions used but not detined in this Act and defined in the Assam Value Added Tax Act, 2003 shall.have the same meanings respectively assigned to them in that Act. · 3. (1) Su!Jject to the other provisions of th~~ · Act, there shall be levied and collected an entry tax on the entry of specified goods into any local area for consumption, use or 's~le therein, ;t the ~ates respectively specified against each item in the·Schedule. The entry tax shall be · leviable on the import value of the specified goods and shall be paid by every importer of such goods: Provided that no entry tax shall be levi~d under this section on the entry of specified goods into a local a~~a. if it is proved to the satisfaction of the· assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or'that the entry tax has been paid by the irp'porter or any other person under this Act iri respect of the same goods. (2) No\withstanding anythih.g co~fain~d ip sl:1b-. ' s~stion (1), and subject to production of doc,umentary proof:. no . enfry tax shall be levied· on such specified goods, which are also taxable under the Assam Value Added Tax Act, 2003, -:- (i} if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 for the~ purpose· of resale and such goods arc sold inside the State and the dealer .is liable to pay tax on the sales of such goods under the Assam Value Added Tax. A~t, 2003; ' ·.. ' (ii) if such spe2ified goods are sold in the. course of inter state trade or commerce or in the course of export out of the territory of India or such tgoods are otherwise despatched outside the State by way of stock transfer by .a- · dealer registered dealer under the Central Sales Tax Act, 1956;·· (iii) if such specified gQods ,are imported into a local area in the course. of import from 9utside the territory of India: · Provided that, if any such dealer, after importing the 'specified goods, consumes such goods in any form or deals with such goods in any other manner, he:shall inform the assessing at1thority before the 21st day of tlie month, succeeding the month in which such goods are ~o consumed or dealt with ·and. pay the tax, which would have been otherwise leviable under the provisions of this Act. (3) · Where the specified goods, the· sales of which are exempted under the Assam Value Add~d J,ax Act, 2003 for reasons of such goods being included in the First Schedule to the said Act, which after entry into a locrl'l area are sold by an importer in the course of inter state trade or comm.erce. or in. the course of export out of the territory of India or are despatched outside the State by way of t f'" ;· . : .,~ ' . Assam Act VIII of