Amendment status not verified — confirm the current text below against the official source.
Section 3 of the principal Act shall be re-numbered as Section 3(1) and thereafter the following shall be inser- ted as sub-section (2) of that section, namely :- "(2) The tax under sub-section (1) shall be payable at the stage of fint sale of the taxable goods in Assam : Provided that where any question arises as to whether any particular sale is the first sale in Assam the burden of proof that it is not the first sale shall be on the dealer making the sale.'' Amendment