The Assam Value Added Tax (Amendment) Act, 2017
assam · 2017
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Assam Value Added Tax (Amendment) Act, 2017
- S. 2Section 2 amends the Assam Value Added Tax Act to modify provisions on inter-licensee transactions and excise duties for certain liquor sales.
- S. 3The section amends the Assam VAT Act to increase the tax rate on country spirit and introduce a new lower rate.
- S. 2005Section amends Assam VAT Act to deem country spirit manufacturers as first point sellers, liable for tax on sale price or MRP basis.