Amendment status not verified — confirm the current text below against the official source.
In the Assam Finance {Sales Tax)Insertion. of Act, 1956, after Section 13, the following13~ sect;3n~ sedions shall be inserted, namely:- and' 13 c. Prolaibitioa to collect ex- ~"" 13A. (1) No person shall collect any cess tax. sum by way of tax in respect of sale of any goods on which by virtue of Sec- Hon 3 read. with the Schedule attached tl'l ithis Act no tax is payable. (2) No person, who is not a registered dealer and liable to pay fax in respect of any sale, shall collect on the sale of any goods ·any sum by way of tax from any other person and no registered dea- ler shall collect any amount by way of '.i:'HE AS0AM GAZET'T'F.-EX'T RAORDINARY, JULY 19, 1~80 2e9 Forfeiture of excess tax c:tc. tax in excess of the amount of tax pay- able by him under the provisions of this Act.