(1)
(2)
(3) This Act may.be called the As~~m E11.tryTax Act, 2008.
It extends to the whole of Assam. . . .
It shall come in.to Joice· on such date as th~ St~te Government may, ' .. , f"' '" .
by notification in the 'Official Gazette, appoint . . •1 •
2. (I) In this Act, ~riless th,~ context oth~rwise requires,-
(a) "Assess~ng Authority" in ,relation to any importer means the authority competent to assess such importer;
· .. ',
(b) "Ehtry' · of goods into a local area" with all its grammatical variations and cognate expressions, means, entry of goods as specified in the Schedule into a local area from any place outside that local area including a place . outside the State for consumption, use or sale therein;
(c) "Entry Tax" means a tax on the entry of goods into a local area for consumption, use or sale , therein, levied and payable in accordance with the provisions ofthis Act;
(d) "Fund" means the Assam Trade Development Fund;
( e) "Importer" means a dealer or any other person, who in any capacity, , 'Yhether on his own account or on account of a principal or any other person, effects or causes to be effected the entry iof goods as specified in the Schedule into a local area ~ or takes delivery or is entitled to take delivery of goods on its entry into a local area for consumption, use or sale therein and includes,-
(i) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, ,· .... ,~ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008 449.
(ii) everY,persoil who carries on business of transfer of the right to use any ·goods for any purpose t whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Explanation.- In case of any goods specified in the Schedule, . which is transported through pipelines into a local area, the · ultimate recipient of the goods in the local area shall be deemed to be the importer;
(f) "Import value" means the value of goods specified in the Schedule. as ascertained from the . original invoice and includes the charges paid or payable for insurance, excise duty, freight charges and all other charges incidentally levied on the purchase of such goods:
Provided that where the import value is not ascertainable on account of non-production or l,lon-availability of original invoice, or where invoice produced is proved to be false, or if such goods have been procured or obtained otherwise than by ':Vay of purchase, the import value shall be determined on the basis of fair market value of such goods;
(g) "Local area" means any area of the State within the limits of any local authority including any area under-
(i) Municipal Corporation of Guwahati, constituted under the Guwahati'MUnicipat C'.:orporation Act, 1969,
(ii) Municipality or Town Committee constituted .under the Assam Municipal Act, 1956,
(iii) Gaon Pan:chayat or an Anchalik Panchayat or a Zilla Parishad constituted under the Assam Panchayat Act, 1994,
(iv) North Cachar Hills Autonomous Council . or Karbi Anglong Autonomous Council and Bodoland Territorial Council,
(v) any other local authority, by whatever name called, constituted or continued under an Act of the Parliament or the 'State Legislature;
(h) , "Motor Vehicle" means a motor vehicle as defined in clause
(28) of section 2 .of the Motor Vehicles Act, 1988 including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chassis of motor vehicles . and bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;
(i) "prescribed" means prescribed by rules made under this Act;
G), . "Schedule" means Schedule appended to this Act;
. (k)
(1) "section" means a' section of this Act;
"Specified Goods" means goods specified in the Schedule; · .:.
Assam Act I of
1973.
Assam Act XV uf
1957.
Assam ActXVIH of1994.
Central Act 59 of 1988.
450 Levy of tax.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17,2008
(m) ':Statr Government" means the G4:w~rriffierit of Assam.
(2) All expressions used but not detined in this Act and defined in the Assam Value Added Tax Act, 2003 shall .have the same meanings respectively assigned to them in that Act.
· 3. (1) Su!Jject to the other provisions of th~~ · Act, there shall be levied and collected an entry tax on the entry of specified goods into any local area for consumption, use or 's~le therein, ;t the ~ates respectively specified against each item in the·Schedule. The entry tax shall be · leviable on the import value of the specified goods and shall be paid by every importer of such goods:
Provided that no entry tax shall be levi~d under this section on the entry of specified goods into a local a~~a. if it is proved to the satisfaction of the· assessing authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or 'that the entry tax has been paid by the irp'porter or any other person under this Act iri respect of the same goods.
(2) No\withstanding anythih.g co~fain~d ip sl:1b-. ' s~stion (1), and subject to production of doc,umentary proof: . no . enfry tax shall be levied· on such specified goods, which are also taxable under the Assam Value Added Tax Act, 2003, -:- (i} if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 for the~ purpose· of resale and such goods arc sold inside the State and the dealer .is liable to pay tax on the sales of such goods under the Assam Value Added Tax. A~t, 2003;
' ·.. '
(ii) if such spe2ified goods are sold in the . course of inter state trade or commerce or in the course of export out of the territory of India or such tgoods are otherwise despatched outside the State by way of stock transfer by .a- · dealer registered dealer under the Central Sales Tax Act, 1956;··
(iii) if such specified gQods ,are imported into a local area in the course. of import from 9utside the territory of India:
· Provided that, if any such dealer, after importing the 'specified goods, consumes such goods in any form or deals with such goods in any other manner, he :shall inform the assessing at1thority before the 21st day of tlie month, succeeding the month in which such goods are ~o consumed or dealt with ·and. pay the tax, which would have been otherwise leviable under the provisions of this Act.
(3) · Where the specified goods, the· sales of which are exempted under the Assam Value Add~d J,ax Act, 2003 for reasons of such goods being included in the First Schedule to the said Act, which after entry into a locrl'l area are sold by an importer in the course of inter state trade or comm.erce. or in. the course of export out of the territory of India or are despatched outside the State by way of t f'" ;· . : .,~ ' .
Assam Act VIII of
2003.
Assam Act VIII of
2003.
Assam Act VIII of
2003.
Central Act 74 of 1956.
Assam Act VIII of
2003.
p · ,,.. ,,.
Levy of tax on motor vehicle Composition of tax liability' ~ - r .
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL .17, 2008 st.ock transfer, the import value. of such specified go0ds subsequently sold or sent out in the manner mentioned above shall, subject to production of proof, ,qe deducted from the total import value to determine the taxable import value.
(4) The State Government may, by notification in the Official Gazette, in the public interest or taking into account the infrastructure and amenities provided or to be provided to facilitate trade and commerce, vary the. rates of tax of the specified goods and on such notification being issued, the Schedule shall be deemed to have been amended accordingly:
·Provided that the rate of tax to be specified or varied by the State Government i~ respect of , any such goods shall not exceed twenty percentum: