Section 3
Section 3 of the Assam Value Added Tax (Amendment) Act, 2016. In the principal Act, in section 20, (i) in sub-section (2), for the words, "not exceeding five percentum" appearing in between the words, "but" and "of the total contract value", the words "not exceeding six percentum" shall be substituted;
In the principal Act, in section 20, (i) in sub-section (2), for the words, "not exceeding five percentum" appearing in between the words, "but" and "of the total contract value", the words "not exceeding six percentum" shall be substituted;
(i) after sub-section (3), the following new sub-section (3A) shall be inserted, namely :- "(3A) Notwithstanding anything contained in this Act, the Government may, by notification published in the Official Gazette and subject to such conditions and restrictions, if any, as may be specified therein, permit any registered dealer, who imports taxable goods into Assam or manufactures taxable goods within Assam, where such taxable goods are sold on maximum retail price basis printed on the package of such goods, to pay, at his option, in lieu of the amount of tax payable by him under this Act, tax at such rate on the maximum retail price of such goods, as the Government may specify in such notification."; Amendment of section 62 .
Section 3, The Assam Value Added Tax (Amendment) Act, 2016 (Act 9 of 2016).
Questions about Section 3
How do I find court cases under Section 3 of the Assam Value Added Tax (Amendment) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Value Added Tax (Amendment) Act 3, section 3 Assam Value Added Tax (Amendment) Act, section 3 of the Assam Value Added Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Assam Value Added Tax (Amendment) Act enacted?
Assam Value Added Tax (Amendment) Act was enacted in 2016 as Act 9 of 2016. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/d1d14379-61b7-40c8-9b88-76348efee6bd.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/6762a985-81f8-4ddb-8f99-f36d99907fe6/content). This page is not a substitute for legal advice.