The Assam Sales Tax (Amendment) Act, 1958
assam · 1958
- S. 1(1) This Act may be called the Assam Sales Tax (Amend- extent and ment) Act, 1958
- S. 2Section 2 amends the Principal Act by adding definitions for "Ordinance," "Composition money," and "Tax."
- S. 3The section amends the Assam Sales Tax Act to replace "luxury goods" with "special goods".
- S. 4In Section 3 of the Principal Act,- of Section
- S. 5In sub-section (3) of Section 15 of the Principal Act,- of Section 15 of tf1A
- S. 6Section amends the Assam Sales Tax Act to allow tax refunds for inter-State sales and repeals the 1957 ordinance while continuing certain tax exemptions.
- S. 7All clocks, time-pieces and watches and parts thereof
- S. 8—
- S. 9For Schedule I attached to the Principal Act, the ~~I~c~~- followiug shall be substituted
- S. 10In Schedule II of the Principal Act,- (I ) after item Nos
- S. 11Dictaphone and other similar apparatus for r~cording sound and spare parts thereof
- S. 12Sound transmitting equipment including telcphon s and Loud speakers and spare parts thereof
- S. 13Typewriters, Tabulating machines, calculatin
- S. 14Binoculars, celescopes and opera glasses
- S. 15Gramophones and records
- S. 46Sugar
- S. 47Tobacco and all its prorincts"
- S. 1958—