Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 13,- (i) in sub-section (I), clause (c) shall be omitted. (ii) after sub-section (2), the following new sub-section (3) shall be inserted, namely:- "(3) Notwithstanding anything contained in this Act, if after issuing invoice, any amount is allowed by a selling dealer to a purchaser as cash discount or commission or trade discount or sales incentive or otherwise and such amount is adjusted through credit note issued by such selling dealer to the purchaser or by any other means, the selling dealer shall not be allowed to reduce his output tax liability on account of such deduction ." S. M. BUZAR BARUAH, Secretary to the Government ofAssam, Legislative Department, Dispur. Guwahati : Printed and Published by the Dy. Director (P & S), Directorate of Ptg. & Sty. Assam, Guwahati-21. Ex Gazette No. 411 - 300 + 100 - 19 - 09 - 2014. THE ASSAM GAZETTE ~~e.t EXTRAORDINARY ett~ <tS-{':iCif ~~ PUBLISHED BY THE AUTHORITY i{~ I551ifxt~,~~, 261.!1ita;, 2013, 6 Cf'qj~ , I935~) No.I55 Dispur,Friday,26th April, 2013, 6th Baisakha, 1935 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 26th April, 2013 No. LGL.6/2003179.- The following Act of the Assam Legislative Assembly which received the assent ofthe Governor is hereby published for general information. ASSAM ACT NO. VII OF 2013 (Received the assent ofthe Governor on 22nd April, 2013) THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2013 Preamble. Short title, extent and commence- ment. Amendment or section 12. AN ACT I I further to amend the Assam Value Added Tax Act, 2003. Whereas it is expedient further to amend the Assam Value Added Tax Act, 2003, hereinafter referred to as the principal Act, in the manner hereinafter appearing; '? Ii It is hereby enacted in the Sixty-fourth Year of Republic of India as follows:- ,.I , 1.(1) This Act may be called' the Assam ValueAdded Tax (Amendment) Act,