Whereas certain exporters of neighbouring States export goods through Inland Container Deport (ICD), Amingaon;

And Whereas Section 76 of the Assam Value Added Tax Act, 2003 provides for issue of Transit Passes for transit of goods through the State to places outside the State,

And Whereas the goods enter the State for export to foreign countries through ICD, Amingaon;

And Whereas the consignment in such cases do not leave the State through an exit Checkpost and endorsement of Transit Pass by the exit Checkpost cannot work in such cases;

Now, therefore, in exercise of the powers conferred by section 110 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam is hereby pleased to allow issue of Transit passes in such cases by the entry Checkpost on production of invoice, consignment note, manifesto of the transporter and necessary documents of Excise and Customs Department of Government of India. The ext checkpost in such cases shall be Guwahati Unit-B and the concerned Prescribed Authority of the said Jurisdiction shall endorse the Transit Passes on being satisfied that the goods have been duly received at ICD, Amingaon.

This notification shall come into force on the date of its publication in the Official Gazette