"10. Motor Cars lOA. Motor vehicles (excluding motor cars), motor omnibuses, motor vans and motor lorries, chasis of motor vehicles, bodies of motor vehicles, component parts of motor vehicles, all varieties of trailers by whatever name known, tyres (inclu ding pneumatic tyres) and tubes ordinarily used for motor vehicles and trailers (whether or not such tyres and tubes are also used for other vehicles), batteries and other articles adopted for use generally as parts or accessories of motor vehicles and trailers.
7 paise in the rupee.
12 paise in the rupee.''
(b) for item 40, the following shall be substituted, namely:- "40. Iron £!,nd Steel as defined in clause (IV) of Section 14 of the Central Sales Tax Act, 1956 (Cen tral Act 74 of 1956). 4 pa1se m the rupee ."
~6:i- T!!E ASSAM GAZETTE, ~XTRAORDINAWl, _ DEC. 15, I':J71
(c) for item 45, the following shal~ be substituted, namely: -- ''45. Plastic or rubber foam products and similar other articles made wholly or partly of artificial or synthetic resin.
( d) for item 46, the foll wing shall be substituted, namely : - "46. Coalgas and Coal in cluding Coke in all its for ms but excluding Charcoal.
( e) item 62 shall be deleted.
(f) for item 65, the following shall be substituted, namely:- "India-made and imported foreign liquor _ includin~ whisky, brandy, rum, gin, wine, champagne, beer, cider, perry, ale and other fermen ·ted potable liquors.
12 paise in the rupee".
4 paise in the rupee."
40 pa1se m the rupee."
U. T AHBILDAPl, Secretary to the Govt. of Assam, Legislative Assembly.
1'.U HATI- P . 111t'1:! a nd publi ~hed hv th: Supd t. i/c .. Assam G ov (f~-c~ntte l • ' o 333 - 1,7(" +s20 15 12. 1977.