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 serial no.103 with entries thereto in Part-A of Second Schedule to the said Act, namely:-

In the Principal Act, in Second Schedule, in Part-A, after serial number 102, the following serial No.103 with entries thereto, shall be inserted, namely:-

"103. All footwears the maximum retail price of per pair of which does not exceed Rs.750/=".

This notification shall come into force on the date of its publication in the official gazette.