Amendment status not verified — confirm the current text below against the official source.
(1) In this Act, unless the context otherwise requires,- (a) "cess' means the cess levied and collected under section 3 ; (b) "dealer" means dealer as defined under the Assam Value Added Tax Act, 2003; (c) "fund" means the Assam Health Infrastructure and Services Development Fund established under sub-section (1) of section 7; Assam Act No. VIII of 2005 2 (d) "goods" means the goods specified in column (2) of the Schedule; (e) "notification" means a notification published in the Official Gazette; (f) "person" means dealer as defined under the Assam Value Added Tax Act, 2003; (g) "prescribed" means prescribed by rules made under this Act; (h) "schedule" means a Schedule to this Act; 1[(i) "State" means the State of Assam and "State Government" means the Government of Assam.] (2) All expressions used in this Act and not defined but defined in the Assam Value Added Tax Act, 2003 shall have the same meanings respectively assigned to them in that Act. Assam Act No. VIII of 2005 Assam Act No. VIII of 2005 2[Incidence of cess, rate thereof and payment of cess.