Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 109, for sub-section (1 ), the of section 109. following shall be substituted, namely:- Substitution of First · Schedule. "( 1) A registered dealer who would have continued to be so liable to pay tax under the Assam General Sales Tax Act, 1993 had this Act not come into force, shall be deemed to be a registered dealer under this Act till a fresh registration is granted to him in terms of the provisions of this Act." ·