(1) Every dealer, who is liable to pay tax for any year under section 7, shall pay output tax on his taxable turnover for such year,-

(a) in respect of goods specified in the Second, Third and Fifth Schedule, at every point of sale of such goods within the State, at the rate or rates specified therein; and

(b) in respect of goods specified in the Fourth Schedule, at the first point of sale of such goods within the State, at the rate or rates specified therein:

Explanation 1.- When an Oil Company, as may be specified in the rules, sells any petroleum product other than Crude oil mentioned in the Fourth Schedule to another oil company for the purpose of re-sale by the latter, such inter-se sale between the Oil Companies shall not be deemed to be the first point of sale in the State but the sale by the purchasing oil company to another person not being an oil company, shall be deemed to be the first point of sale in the State for the purpose of levy of tax under this clause which shall be subject to such conditions as may be prescribed. The purchasing oil company shall pay tax on the sale of such goods under this Act or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956)as the case may be.

If, in any case, after purchase of such goods for resale within the State, the Purchasing Oil Company despatches any portion of the goods to a place out side the State except as a direct result of sale or purchase in the course of inter-state trade or commerce, then notwithstanding anything contained in this Act, for that portion of the goods, the Purchasing Oil Company shall be deemed to be the last purchaser within the State and it shall be liable to pay tax on such portion of goods at the rate of four paise in the rupee on the gross turnover of purchases of such goods. The Government may, by notification in the Official Gazette, vary the above rate of tax, from time to time.

Explanation 2(i):- Omitted w.e.f. 01-09-2016;

(ii) Omitted w.e.f. 31-3-2017;

Explanation.3:-A tax on sale of goods specified in the fourth Schedule, shall be levied and collected on the Maximum Retail Price in respect of such goods for which the Maximum Retail Price has been made as the base of levy against such goods in the said Schedule, for this purpose, the base of levy of tax shall be such "Maximum Retail Price.

(1A) Notwithstanding anything contained in this Act. the retail 'on' license holder for potable liquor mentioned in the fourth Schedule, except country spirit, shall pay output lax on sale made by him at the rate of six percent without any set off of the tax paid on purchases made from Bonded Warehouse in the State, subject to the condition that such potable liquor are purchased locally from bonded warehouse of the State.

(1B) Notwithstanding anything contained in this Act, in case of potable liquor mentioned in the fourth Schedule, except country spirit, if the first sale of such items is made by a manufacturer/bottling unit/distilleries/breweries (hereinafter referred to as seller) located within the State, the wholesale warehouse licensee or any other dealer, who purchases such items from such seller, shall be liable to pay tax on purchase of such items on the price consideration including excise duty. Such wholesale warehouse licensee or any other dealer purchasing such items shall make pre-payment of the tax payable under this Act into the Government Account in the prescribed manner by a separate challan and hand over one copy of the challan to such seller before removal of such items from the possession of the seller.

(1C) Notwithstanding anything contained in this Act, in case of potable liquor mentioned in the Fourth Schedule, except country spirit, if the first sale of such items is made- by an importer/wholesale warehouse licensee inside the State, he shall be liable to pay tax on sale of such items. Such importer/wholesale warehouse licensee shall, before importing a consignment of liquor inside the State, deposit an amount in advance equivalent to the amount of tax on the estimated sale price of such liquor. In the case of stock transfer, no gross profit shall be considered for the purpose of computing the estimated sale price. Such amount shall be deposited into the Government Account in the prescribed manner by a separate challan and one copy of such challan, along with the challan showing prepayment of excise duty, shall be handed over to the State excise Authority before issuance of 'import permit' of liquor.

The importer/wholesale warehouse licensee shall, however, be eligible to take credit of the advance amount paid during a month against the tax liability arising on the sale of liquor made during the same month while furnishing the relevant tax return:

Provided that a wholesale warehouse licensee shall not purchase from another wholesale warehouse licensee or make sale to another wholesale warehouse licensee within the State:

Provided further that if the importer is a 'company wholesale warehouse' within the meaning of the Assam Excise Rules, 2016, such 'company wholesale warehouse' can make sale to a wholesale warehouse licensee or to a retail licensee within the State.

(1D) Notwithstanding anything contained in this Act, a wholesale warehouse licensee or any other dealer, who purchases such items from a manufacturer/bottling unit/distilleries/breweries (referred to as seller) and is liable to pay tax on his purchase or an importer/wholesale warehouse licensee who is liable to pay tax on his sale, under this section, as the case may be, may, at his option, pay tax on Maximum Retail Price (MRP) basis without any deduction, at the rate specified in entry 10A of the Fourth Schedule, in lieu of tax payable on actual sale price at the rate specified in entry 10 of the fourth Schedule. Once an option is exercised, it shall be binding for that year and subsequent years, until such dealer withdraws his option in writing.

(1E) Notwithstanding anything contained in this Act, in case of potable liquor mentioned in the Fourth Schedule, except country spirit, a Canteen Stores Depot bonded warehouse (CSD), which sells such items to a Unit Run Canteens (URCs) or any other person, shall be deemed to be the first point seller liable to pay tax on such sale, irrespective of whether such Canteen Stores Depot bonded warehouse (CSD) imports such items from outside the State or purchases such items from a manufacturer/bottling unit/distilleries /breweries within the State, the Unit Run Canteens (URCs) or any other person while depositing the excise duty shall also deposit the tax payable under this Act into the Government Account, on behalf of the Canteen Stores Depot bonded warehouse (CSD), in the prescribed manner by a separate challan and hand over one copy of the challan to the Canteen Stores Depot bonded warehouse:

Provided that such Canteen Stores Depot bonded warehouse (CSD) inside the State shall not be allowed to make purchase from a wholesale warehouse licensee or to make sale to a wholesale warehouse licensee. "

(iv) after sub-sertion (1E), the following new sub-section (1IF) shall be inserted, namely:-

"(1F) Notwithstanding anything contained in this Act, in case of country spirit mentioned in the Fourth Schedule, the manufacturer of country spirit (country spirit bottling plant) who sells or supplies such item to a country spirit wholesale warehouse or any other person shall be deemed to be the first point seller and shall be liable to pay tax on the sale price of the item as defined in dause (44) of section 2 including excise duty, vend fee, bottling charges and any other duty or fee, by whatever name called, payable thereon:

Provided that the manufacturer of country spirit, who is liable to pay tax under this sub-section, may, at his option, pay tax on Maximum Retail Price (MRP) basis without any deduction, at the rate specified in entry 11A of the Fourth Schedule, in lieu of tax payable on actual sale price at the rate specified in entry 11 of the Fourth Schedule. Once an option is exercised, it shall be binding for that year and subsequent years, until such dealer withdraws his option in writing:

Provided further that the country spirit wholesale warehouse/person while depositing the excise duty shall also deposit the tax payable under this Act into the Government Account in the prescribed manner by a separate challan on behalf of the seller and handover one copy of the challan to the seller:

Provided also that the country spirit bottling unit shall not be entitled to any tax exemption or remission as an industrial unit.

(2) Where the goods contained in container or packed in packing materials are tax free, the sale of such container or packing materials shall also be exempt from tax.

(3)(i) Notwithstanding anything contained in this Act, a tax shall be payable at the rate of one paise in the rupee in respect of all teas sold in auction at Guwahati Tea Auction Centre or any other such Tea Auction Centre constituted by the Government and also in respect of all teas sold through a broker by private arrangement if such teas were lying in the warehouses recognised by such Tea Auction Centre and was for sale through auction :

Provided that no tax shall be payable in respect of sale of orthodox tea sold through auction or by private treaty sales as above:

Provided further that the Government may, by notification in the Official Gazette, vary such rate of tax, from time to time:

Provided also that the provision of this sub-section shall only be applicable in respect of sale transaction between registered broker and registered buyer of Guwahati Tea Auction Centre and subject to the condition that such buyer is also registered under this Act.

(ii) The tax under this sub-section shall be payable by the broker through whom the tea is sold in auction as if such broker were the dealer within the meaning of this Act in respect of the tea so sold and the provisions of this Act applicable to a dealer shall, so far as may be, apply accordingly.

(iii) A registered dealer, who purchases tea through such tea auction centre and then sells such tea inside the State, shall be deemed to be the first point seller and he shall be entitled to get set off of the amount of tax paid on purchase, from the amount of tax payable by him on sale under this Act.

Explanation 1.- "Auction" means auction held under the auspices of the committee constituted by the Government by means of notification and re-constituted from time to time.

Explanation 2.- "Broker" means a Broker, registered or recognised by the Guwahati Tea Auction Committee or any other such Tea Auction Committee constituted by the Government and registered under this Act.

Explanation 3.- For the removal of any doubt, it is clarified that the dealer purchasing tea from such broker shall be entitled to claim input tax credit in accordance with the provisions of this Act, for the tax so paid to the broker.

(4) Notwithstanding anything contained in this Act, wherever any credit note is to be issued for discount or sales incentive by any registered dealer to another registered dealer after issuing invoice, the selling dealer shall pass the credit note without disturbing the tax component on the price in the original invoice.