The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/Pt-III/13., Dated 3rd December, 2005

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 in the First Schedule and by way of addition of new serial numbers with entries thereto in the Second Schedule, to the said Act, namely:-

1. In the principal Act, in the First Schedule, for serial number 37 with entries thereto, the following shall be substituted, namely :-

"37.	Textiles fabric including endi, muga and pat cloth but excluding textile made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dying, water/shrink proofing, organdie process."

2. In the Principal Act, in the Second Schedule,-

(i) in Part-A, after serial number 87, a new serial number 88 with entries thereto shall be inserted, namely :-

"88.	Textiles made-ups, i.e., fabric that has undergone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process."

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