Bare ActsThe Assam Sales Tax (Amendment) Act, 1977

Section 2

1rn Sec(ltIA

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

1rn Sec(ltIA. on) 2h of fth1e 1 pr.~nciphal 1 A 1 cbt, •f Assam a ter c ause , t e o owing s a e Act xvn of inserted as clause (lB) namely·- 19-47. ' . "(lB) "Business" includes- (i) any trade, commeTce or manufac- ture or any adventure or concern in the nature of trade, commerce or manufac- ture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; and (ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern ; " ' THE ASSAM 9AZETTE. EXTRAORDINERY, DEC. 15, 1977 973 - . . - -.. - ·~- -..... Amtn~mcnt 3.' In Section 16 of the principal Act of Secuon 16. . . · , of Assam Acim sub-section (3), m the proviso, between ~~~~ of the figure "34" and the punctuation mark "." at the end of the proviso, the following shall be inserted, namely :- "or in the case of sales covered by a notification under sub- section (5) of Section 34 by such evidence as may be specified in the notification." Amendment