Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 10,- (i) in sub-section (1), in clause (b),- (a) explanation 2(ii), shall be omitted; (ii) in sub-section (1C), for the punctuation mark ''." appearing at the end, the punctuation mark ":" shall be substituted and thereafter the following provisos shall be inserted, namely:- "Provided that a wholesale warehouse licensee shall not purchase from another wholesale warehouse licensee or make sale to another wholesale warehouse licensee within the State: Provided further that if the importer is a 'company wholesale 'warehouse' within the meaning of the Assam Excise Rules, 2016, such 'company wholesale warehouse' can make sale to a wholesale warehouse licensee or to a retail licensee within the State."; (iii) after sub-section (1D), the following new sub-section (1E) shall be inserted, namely:- "(1E) Notwithstanding anything contained in this Act, in case of potable liquor mentioned in the Fourth Schedule, except country spirit, a Canteen Stores Depot bonded warehouse (CSO), which sells such items to a Unit Run Canteens (ORCs) or any other person, shall be deemed to be the first point seller liable to pay tax on such sale, irrespective of whether such Canteen Stores Depot bonded warehouse (CSO) imports such items from outside the State or purchases such items from a manufacturer/bottling unitldistillerieslbreweries within the State. The Unit Run Canteens CURCs)or any other person while depositing the excise duty shall also deposit the tax payable under this Act into the Government Assam Act VIII of