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The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX,25/2008/Pt/lll. Dated 12th June, 2017

In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), hereinafter referred to as the principal Act, the Governor of Assam is hereby pleased to make the following amendment by way of modification of rates of tax substitution of serial number 3, 4 and 5(ii) in the Fourth Schedule to the said Act, in the manner hereinafter appearing, namely:-

In the principal Act, in the Fourth Schedule, for existing serial numbers 3, 4 and 5(ii) with entries thereto and rates of tax, the following shall be substituted, namely:-

"3 Diesel 23.66 paise in the rupee or Rs.8.75 per litre, whichever is higher."
"4. Petrol and other motor spirits 32.66 paise in the rupee or Rs. 14.00 per litre, whichever is higher."
"5(ii) Aviation Turbine Fuel (ATF) not falling Under item (i) above. 23.65"

This notification shall come into force on the date of its publication in the Official Gazette.

V. B. PYARELAL,

Additional Chief Secretary' to the Government of Assam,

Finance Department.