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

In the Principal Act, in the First Schedule,-

After serial number 52, a new serial number 53 shall be inserted, namely :-

53. Cereals and pulses sold to the Deputy Commissioner and Sub-Divisional Officers of Assam by Food Corporation of India Limited

This Notification shall be deemed to have come into force on the 1st day of May, 2005