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Section 20: In the principal Act, for the Fourth Schedule, the following shall be substituted, namely

The Assam Value Added Tax (Amendment) Act, 2005State Act of Assam · Act 13 of 2005

"FOURTH SCHEDULE list of goods taxable at the point of first sale in the State [See section 10( 1 )(b )]

1.

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SI. No. Description of goods Crude oil Petroleum coke Diesel Petrol and other motor spirits Rate of tax (paise in the rupee) 4 4

16.5

27.5 938 Amendment of Sixth Schedule.

Substitution of Seventh Schedule.

THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005

5.

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18

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20

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(i) Aviation turbine tuer (ATF) sold to a Turbo-Prop Aira:aft as specified in clause (lid) of section 14 of the Central Sates Tax Act, 1956 (Central Act 74 of 1956)

(ii) Aviation tu(bine fuel (ATF) not falling under item (i} above Natural gas ·Liquefied Petroleum Gas {LPG) Bitumen Polyester staple fibre (PSF) and Dimethyle tetraphalate (DMT) acrylic fibre Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, Uquer, cordials, bitters, and wines, or a mixture containing any of these of these, as also beer, ale, porter, cider, Perry and other similar potable fermented liquors Country Spirit Molasses Lottery tickets Narcotics Onion, Gartic, Ginger & other dried vegetables Potato Rice and wheat Pulses Flour, Atta, maida, suji and besan Tea Drug & Medicines (On Maximum Retail Price basis) Biscuits (On Maximum Retail Price basis) 4 22

12.5 9 22 1 24 24 22 22 22 4 2 2 1 2 4 6

4."

Where this provision sits

ActThe Assam Value Added Tax (Amendment) Act, 2005
Section20
Marginal noteIn the principal Act, for the Fourth Schedule, the following shall be substituted, namely
JurisdictionState of Assam
StatusIn force as published by the source

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