Section 3: Section 3 of the principal Act shall be re-numbered as Section 3(1) and thereafter the following shall be inser ted as sub -section (2) of that section, namely
The Assam Finance (Sales Tax) (Amendment) Act, 1977State Act of Assam · Act 21 of 1977
"(2) The tax under sub-section (1) shall be payable at the stage of fint sale of the taxable goods in Assam :
Provided that where any question arises as to whether any particular sale is the first sale in Assam the burden of proof that it is not the first sale shall be on the dealer making the sale.'' Amendment 4. In Section 5 of the principal Act, of Sec tion 5 · b · (1) b l d ''d 1 " of Assam In SU -sect10n etween t le WOr S ea er Act XI of and ''shall" the words ''liable to .pay tax 956 • under secti~n 3" shall be inserted.
I 960 THE ASSAM GAZETTE, EXTRAORDINARY, DEC. 15, 1917
Section 3 of the principal Act shall be re-numbered as Section 3(1) and thereafter the following shall be inser ted as sub -section (2) of that section, namely
Jurisdiction
State of Assam
Status
In force as published by the source
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