The Assam Finance (Sales Tax) (Amendment) Act, 1973

• • , .. ASSAM ACT XXII OF i974 (Received the aHent of the President on the 26th Augnat, 1974) THE ASSAM FINANCE ( SALES TAX) (AMBNDMBNTl AGT, 1~73. [Published ia the Assam Gazette Extraordinary, dated the 16th Noy. 1974} Preamble. Short title, extent and commence­ ment. Further to amend the Assam Finance (Sales Tax} Act, 1956~ Wherea& it is expedient furthe r to amend the Assam Finance (Sal~s Tax:) Act, L 956, aerein&fter called the principal Act, in the manner hereinafter appcarini; It i1 hereby enac ted in the Twenty-fourth Year of the Republic of , ndia as- follow1 :- 1. {l) This Act may be called the Assam Finance (Sales Tax) (Amendment) Act, 1973. (2) It shall have the like extent as tho principal Act. (3) Sub-section ( 4) of section 2 of this Act shall come into force with immediate effect and the other sub-sections of section 2 shall come into force on the datea specified therein. Amendment ~. In the principal Act, ill Che Schedule :- of Schedule to Analll Act XC of (1) for item N '1. 40, the following shall be, aad 1956. shall be deemed to hwe been, substituted with etli!Ct from lst April, 197,, namely: - "Iron and steel as defined in clause (IY) of 1ec:­ tlon 14 of the Central Sales Tax Act, 1956 (Central Act 74of1956) .......... ~ .......... 3 paiae in the rupee." (2) for item No. 46, the following shall be, and shall be deemed to have been, substitated with effect fro?l l st April, 1 g73, namely :- Price Rs! ~, paiao ' .. -"'«! A111am Act XI of 1956. ,. 2 " Coal gas, and coal, including coke in all its forin1, but excludin~ charcoal.. ....... 3 paise in the r upee.'' (3) for item No. 52, the following shall be, and shall be deem ·d to have bem , substituted wi th effect from 1st April, 1973, namely:- " white sheets, plain or corrugated . .... . 7 paise in the rupee." (·l) for item No. 61, the following shall be sub­ stituted, namely: - " Torch and transi!ter batteries, torch lights and torch bulbs .. . ... .. ..... .. 7 paise in the rupee.'' ·----·------ ----- ---------- - AGP ~Law)No . 5(g)/74 - 2,550-,16-12-1974. I .