In exercise of the powers conferred by Section 17 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 200S), 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, by way of deletion and addition of new serial number with entries thereto in the Second Schedule and by way of modification in the Fourth Schedule to the said Act, namely:
1. In the principal Act, in the First Schedule, after serial number 63, new serial numbers 64, 65 and 66 with entries thereto shall be inserted, namely :-
2. In the Principal Act, in the Second Schedule, in Part-A,-
(i) the serial number 89 with entries thereto shall be omitted;
(ii) after serial number 94, a new serial number 95 with entries thereto shall be inserted, namely :-
3. In the principal Act, in the Fourth Schedule, -
(i) for serial number 17 with entries thereto, the following shall be substituted, namely :-
(ii) the serial number 21, with entries thereto shall be modified as follows, namely :-
Explanation :- The expression "drugs and medicines" shall not include products capable of being used as cosmetics and toilet preparations including tooth paste, tooth powder, cosmetics, toilet articles and soaps."
The notification shall come into force on the date of its publication in the Official Gazette.