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The Assam Value Added Tax Act, 2003. Notifications
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Body NOTIFICATION No. FTX.29/2003/349.- Dated 21st April, 2020

In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act No. 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 substituting serial numbers 3 and 4 In the Fourth Schedule to the said Act, in the manner hereinafter appearing, namely:-

in the principal Act, in the Fourth Schedule, for the existing serial numbers 3 and 4 with entries thereto and rates of tax, the following shall be substituted, namely;-

"3. Diesel 23.66 paise in the rupee or Rs.17.45 per litre, whichever is higher."
"4. Petrol and other motor spirits 32.66 paise in the rupee or Rs.22.63 per litre, whichever is higher."
This notification shall come into force with effect from 00.00 hours of 22nd April, 2020.

SAMIR KUMAR SINHA,

Principal Secretary to the Government of Assam,

Finance Department.