The Assam Value Added Tax (Amendment) Act, 2009
Preamble
Registered No. 768/97 Tonnen all of toA Legioning selt asady be LOISN .800S JOA XBT sons ofthisTor THE ASSAM GAZETTE we sibnl to olidogs A EXTRAORDINARY GOVERNMENT OF ASSAM -dua went e .(1) ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH /06' listor gd NOTIFICATION The 12th February, 2009 No.LGL.6/2003/Pt./150 :-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. V OF 2009 (Received the assent of Governor on 9th February 2009) SUOAH THE ASSAM VALUE ADDED TAX VIJF (AMENDMENT) ACT, 2009 0009 -- 61-008+000-801 .0V1 (o))5360)-x8) THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009 AN ACT further to amend the Assam Value Added Tax Act, 2003. Preamble. Whereas it is expedient further to amend the Assam Value Added Tax Act, 2003, hereinafter referred to as the principal Act, in the manner hereinafter appearing; Assam Act VIII of 2005. It is hereby enacted in the Sixtieth Year of Republic of India as follows :- Short title, extent and commence- ment.
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.
Registered No. 768/97 Tonnen all of toA Legioning selt asady be LOISN .800S JOA XBT sons ofthisTor THE ASSAM GAZETTE we sibnl to olidogs A EXTRAORDINARY GOVERNMENT OF ASSAM -dua went e .(1) ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH /06' listor gd NOTIFICATION The 12th February, 2009 No.LGL.6/2003/Pt./150 :-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. V OF 2009 (Received the assent of Governor on 9th February 2009) SUOAH THE ASSAM VALUE ADDED TAX VIJF (AMENDMENT) ACT, 2009 0009 -- 61-008+000-801 .0V1 (o))5360)-x8) THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 12, 2009 AN ACT further to amend the Assam Value Added Tax Act, 2003. Preamble. Whereas it is expedient further to amend the Assam Value Added Tax Act, 2003, hereinafter referred to as the principal Act, in the manner hereinafter appearing;
Assam Act VIII of 2005. It is hereby enacted in the Sixtieth Year of Republic of India as follows :- Short title, extent and commencement. 1.(1) This Act may be called the Assam Value Added Tax (Amendment) Act, 2009. (2) It shall have the like extent as the principal Act. (3) It shall come into force at once. Amendment of section 2. 2. In the principal Act, in section 2, in clause (30), for the word "includes" appearing between the words and punctuation mark, " "manufacture". and "any activity", the word "means" shall be substituted. Amendment of section 10. 3.In the principal Act, in section 10, after sub-section (1), a new sub-section (1A) shall be inserted, namely: - "(1A) Notwithstanding anything contained in this Act, the retail 'on' licence holder for potable liquor mentioned in the Fourth Schedule, except country spirit, shall pay output tax on sale made by him at the applicable rate specified therein and he shall be eligible for set- off of the amount of tax paid by him at the time of purchase of such potable liquor from bonded warehouse." rordw vienne XAT 000G MOHD.
A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. POUS .TOA GUWAHATI - Printed and published by the Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 103-500+600-12 -- 2009.
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 (sections hold 48% of the text), 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/f0eea36c-47f7-430a-803e-06d1321bd6d8.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/161a6947-12e8-4772-acf3-f2d302ef1bb2/content).
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