The Assam Value Added Tax (Amendment) Act, 2014
assam · 2014
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 2Section 2 amends the Assam Value Added Tax Act, 2005, to exempt unregistered dealers from liability under section 14.
- S. 3Section 3 amends the Assam VAT Act to adjust input tax credit for interstate sales of taxed goods at reduced rates.
- S. 4In the principal Act, in section 13,- (i) in sub-section (I), clause (c) shall be omitted
- S. 5In the principal Act, in section 79, in sub-section (II), in clause (b), Explanation-I shall be omitted
- S. 6Section 6 amends the Assam VAT Act to change the tax rate from 25% to 100%.
- S. 7Section 7 amends the Assam Value Added Tax Act to include Company Secretary alongside Cost Accountant in relevant sections.
- S. 2013I" ," ',II (2) It shall have the like extent as the principal Act
- S. 2014(2) It shall have the like extent as the principal Act