The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/68, Dated : 29th March, 2008.

In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam is hereby pleased to make the following amendment by way of modification of the entry at serial number 53 in First Schedule to the said Act, namely :-

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

Exemption is allowed on condition that cereals and pulses sold to the Deputy Commissioner and the Sub-Divisional Officers of Assam for distribution and for use in connection with the PDS, namely, APL, BPL and any other Central or State Government Scheme.

It shall be deemed to have come into force on the date on which the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005) came into force.