The Assam Sales Tax (Amendment) Act, 1967
assam · 1967
- S. 1(1) This Act may be called the Assam Sales Tax (Amendment) Act, 1967
- S. 2For section 6 of the principal Act, the following of section 6 shall be substituted namely:- of Assam ' Act XVII of 1947
- S. 3In section 15 of the principal Act, in sub- of section 15 section (3), for clauses (a), (b) , (c) and (d)
- S. 4In section 117 of the principal Act, for °ffsectAslon 17 sub
- S. 5Section 5 imposes interest on late tax payments by registered dealers under the Assam Sales Tax (Amendment) Act, 1967.
- S. 6The provisions of this Act shall not apply application tothe sale of- of the Act
- S. 7For Schedule II to the principal Act, the of Schedule following shall be subs tituted namely: - llmA~m ' Act XVII of 19i
- S. 1917The section allows the State Government to create rules for granting tax refunds, set-offs, or draw-backs for raw materials used in manufacturing goods for sale.
- S. 1947" (a) goods taxed at the ra te: of 6 paise in the rupee~5'66 per cen tum