Bare ActsThe Assam Purchase Tax Act, 1967

Section 1956

Amendment status not verified — confirm the current text below against the official source.

of Weights and Measures AC1, 1956 ; t10) "quarter" means a period of three months ending on 31st March, 30th June, 30th September or 31st December in any year; (1l) "raw jute" means the fibre of jute which has not :been subjected to any process of sp inning or weaving and includes jute cuttings, wh eth er loose or packed in drums or bales ; (12) "purchaser-" means any person who purchases raw jute or raw hides an d skins and supplies it him self Of by an agent to any person including him self outside the State; (13) "State" means the State of Assam; (\4) "Section" means a section of thi s Ar.t; (b) Raw Hides and Skins (is) "Taxable goods" means such goods as are specified in sub-section (1) of section 3 of the Act ; avd . (16) .('Year" m eans the financial year; (17) 'Return peri od" means the period pr cscr.bed under section 7(1). Levyof Tax,

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