Amendment status not verified — confirm the current text below against the official source.
( 1) This Act may be called the Assam Sales Tax (Amendment) Act, 1979. (2) It shall have the like extent as the principal Act. (3) It shall come into force from the 1st day of April, 1979. ~fS~~~~~n; .- 2.bin S~ction ( 1 )3 ohf the principal Act, of Assam ior su -sect10n , t e following shall be Act XVII substituted, namely :- of 1947. 1 ' Liability to tax. (1) Subj ~ct to the provisions of this Act and with effect · from the commence- ment of the Assam Sales Tax (Amendment) Act, 1979, every dealer whose gross turnover from sales which have taken place either wholly in Assam or both in and outside Assam during the twelve months immedi- ately preceding the date of such commence- ment exceeded Rs. 20,000 (hereinafter referred to as "the taxable quantum") shall be liable to pay tax under this Act on sales which have taken place in Assam on and from the date of such commencement : Assam Act XVII of