The Assam Entry Tax (Amendment) Act, 2014

Registered No.-768/97 ~\iJlffi THE ASSAM GAZETTE ~~Gt EXTRAORDINARY !tt~ <tS(..cq~~ PUBLISHED BY THE AUTHORITY ~ 188~~,ilIlMCl,",;2~,2014,.11 'IStlf, 1939 (-ICfi) No. 1~8 Dispur, Tuesday, 2nd September, 2014, Hth Bhadxa,.1936.(S. E)- GOVERNMENT OFASSAM ORDERS BYTHE GOVERNOR LEGISLATIVE DEPARTMENT: .: .LEGISLATIVE BRANCH NOTIFICATION The2nd September, 2014 No;LGL 10912008/66.-Thefollowing Actof theAssamLegislative Assembly whichreceived the assentof the Governor is hereby.published for general inforritalion. . - ASSAM ACT NO. V OF 2014., (Received the assent of th~ Governor on 30th August, 2014) THEASS~ENTRYTAX (AMENDMENT) ACT, 2014 832 THE ASSAM GAZETfE, EXTRAORDINARY, SEPTEMBER 2, 2014 AN ACT farther to amend theAssam Entry TaX Act, 2008. Whereas it is expedient tiJrtbrz 10&mCIJd the Assam Entry TaX Act, 2008, baeinafter referred to as the principal Act. in theDI8IDlel' hereioa.flm appearing; It is hclreby c:ueted in the Sixty-fifth Year ofRCpub1ic of India '- as follows:- (2) It 8baII have the JiIr.e c:xterJt 88 tbepriixiiplIl Ad... (3) It sba1l comeinto fOn:e at <8C. . 01 2. In thoprincipel Act. after 8OCtion 9, the~ new IJl!diop 9A .., IedIoa 9A' abaIl be~DIIII1dy:- . . . .. 9Ao Tho Cc..mri.... of taClllp with prior 8pJWY8I Of die SbIIc G!:M*IInxm, may by notifioadoaiD tbe 0f6cia1 0Ilr.eae, fonmJJste .8implc )lI'deedure fOr~~ of fItIzy _OIl fI/1IZy of~. goods into any 1oaIl .... mIdo 1IDougb. 0DIiDD puldme.Or~ _ suchprocedure may also povide tbr collcctkin ;nentry tax &om a persoD• than aD imPom:r buton behalfoftbe~.". ~ ..... or 3. bithe pdncipalAct. in the Schedu1e,-...... <a) in.seriaI No. ~S, in the oatiy under the CoJwim Spec.ificd <JoOds. the opeIIiDg wOrds aDd figlft "OIbet aoods DOt.. ' '.' . covaed by anyof the~. above. butiacJudcd in the Schccluleaof1aXahle goods~ to die~ Value AddcdTu Act. 2003" lIJlPCP'ina~ CIdria Ca> to (q) tbcIeot;. sballbeomitted. THE ASSAM GAZETTE. EXTRAORDINAR~ SEPTEMBER 2, 2014 (b) after existing Serial No~. 61, the folloWing new serial Number 68with entrY thereto shall be inserted, na11:lely:- U68. Allothergoods notCQve~d by anyof thee4tries of this Schedule but included in. the schedules .of taxable goods attached to the Assam Value Added Tax Act, 2003 (Act No. vm of 2005) excepting raw materials dircictly used in the manufacture of goods other than .tho$e .~w lI;lateri~ covered by 4" existing entries,oftbisScbedule~ S.M. IlUZAR BARUAH, Secretary to theGovernment ofAssam, Legislative Dep8rttneilt, Dispur, OUWahati: piintl'(hnd Publis~l'd by theDy.Oirector(P.&S). ~!'!ltf' of ptg.&:Sty.Asaam, Ouwahati·21. . . . . Ex. Gli%¢tte No.. 375 -300+ 300 ~ 02· 00 2014. . 833