Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 20, in sub-section (1 ), in clause (a),- (i) in between the words "permit any" and the word "dealer", the word "retail", shall be inserted; (ii) for the words, "threshold of such turnover but does not exceed fifteen lakhs rupees", the words "taxable quantum but does not exceed such amount as may be specified by the Government in such a notification" shall be substituted; (iii) at the end, after the punctuation mark u " the following Explanation shall be inserted, namely:- . 920 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 Amendment of section 21 Amendment of section 28. "Explanation.- For the purpose of this sub-section, the expression "retail dealer" shall mean any dealer who purchases goods inside the State and re-sells such goods exclusively within the State to a person, who purchases the goods for his own use and not for resale."