Bare ActsThe Assam Value Added Tax (Amendment) Act, 2016

Section 5

Amendment status not verified — confirm the current text below against the official source.

In the principal Act, in the Fourth Schedule, - (i) in serial number 10, rate of tax with entries thereto shall be modified as follows» "10. Foreign liquor, whether made in India or 40". not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, Parry and other similar potable fermented liquors except rum sold to defence personnel in Defence Service Canteen strictly for personal consumption. (ii) after serial number 10 with entries thereto, a new serial No. ]OA with entries thereto shall be inserted, narncly:- " lOA. Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, Parry and other similar potable fermented liquors except rum sold to defence personnel in Defence Service Canteen strictly for personal consumption. 19.25 paise in the rupee (on maximum retail price printed on the package)." s. M. BUZAR BARUAH, Secretary to the Government ofAssam, Legislative Department, Dispur. Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21 . Ex. Gazette No. 571 -400 + 10-26 - 08 - 20] 6.

Section 5 – The Assam Value Added Tax (Amendment) Act, 2016 | DailyLaw.ai