The Assam Purchase Tax (Amendment) Act, 1968
Preamble
The 21st May 1968 No.LJL.10/68/5 .- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT VII OF 1968 (Received the assent of the Governor on the 20th May 1968) THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1968 [Published in the Assam Gazette Extraordinary, dated the 22nd May, 1968] to amend the Assam Purchase Tax Act, 1967 Preamble Whereas it is expedient to amend the Assam Pur- Assam Act chase Tax Act, 1967, hereinafter called the principal XIX of Act, in the manner hereinafter appearing ; 1967. It is hereby enacted in the Nineteenth Year of the Republic of India as follows :--- Short title, 1. (1) This Act may be called the Assam Purchase Tax (Amendment) Act, 1968. extent and commence- ment. (2) It shall have the like extent as the principal Act. 12 (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment 2. In section 3 of the principal Act, for sub-section of section 3 (1), the following shall be substituted, namely :- of Assam Act XIX of 1967. "(1) Except as otherwise expressly provided in this Act, there shall be levied and collected from every dealer a tax on the purchases of raw jute and raw hides and skins at rates as may be specified in the annual Assam Finance Acts but not exceeding the rates as laid down in section 15 of the Central Sales Tax Act, 1956 : Central Act 74 of 1956. Provided that for the year ending on the Thirty-first day of March, 1968, the rates shall be as specified below :- (a) Raw Jute thre e percentum ad valorem. (b) Raw hides and skins - three percentum ad valorem : Provided further that the State Government may, by notification in the Official Gazette, grant a rebate not exceeding one percentum of the tax subject to such conditions as may be specified therein : Provided further that where the tax has been levied in respect of a purchase inside the State of raw jute and raw hides and skins and such goods are sold either in the course of inter-State trade or commerce, or in the course of export out of the territory of India, whether in the raw state or after further processing, the tax so levied shall be refunded in the manner prescribed." B. SARMA, Secy to the Government of Assam, Law Department.
The Act
The numbering on the scan does not hold together, so the text is shown whole rather than split into sections. Splitting it wrongly would file one section's words under another's number.
The 21st May 1968 No.LJL.10/68/5 .- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT VII OF 1968 (Received the assent of the Governor on the 20th May 1968) THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1968 [Published in the Assam Gazette Extraordinary, dated the 22nd May, 1968] to amend the Assam Purchase Tax Act, 1967 Preamble Whereas it is expedient to amend the Assam Pur- Assam Act chase Tax Act, 1967, hereinafter called the principal XIX of Act, in the manner hereinafter appearing ; 1967. It is hereby enacted in the Nineteenth Year of the Republic of India as follows :--- Short title, 1. (1) This Act may be called the Assam Purchase Tax (Amendment) Act, 1968. extent and commencement. (2) It shall have the like extent as the principal Act.
12 (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment 2. In section 3 of the principal Act, for sub-section of section 3 (1), the following shall be substituted, namely :- of Assam Act XIX of 1967. "(1) Except as otherwise expressly provided in this Act, there shall be levied and collected from every dealer a tax on the purchases of raw jute and raw hides and skins at rates as may be specified in the annual Assam Finance Acts but not exceeding the rates as laid down in section 15 of the Central Sales Tax Act, 1956 : Central Act 74 of 1956. Provided that for the year ending on the Thirty-first day of March, 1968, the rates shall be as specified below :- (a) Raw Jute thre e percentum ad valorem. (b) Raw hides and skins - three percentum ad valorem :
Provided further that the State Government may, by notification in the Official Gazette, grant a rebate not exceeding one percentum of the tax subject to such conditions as may be specified therein : Provided further that where the tax has been levied in respect of a purchase inside the State of raw jute and raw hides and skins and such goods are sold either in the course of inter-State trade or commerce, or in the course of export out of the territory of India, whether in the raw state or after further processing, the tax so levied shall be refunded in the manner prescribed." B. SARMA, Secy to the Government of Assam, Law Department.
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (fewer than 3 sections), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/af16e425-0df2-4150-8c8b-ed958008bfc2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/cfe273fb-1d94-4e7b-b65a-9f1b10f1320c/content).
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