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THE ASSAM GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(96). "removal"

In this Act, unless the context otherwise requires,-

(96). "removal" in relation to goods, means,-

    (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier, or

    (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;