The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/78 Dated 3rd May, 2010

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 no. 72 with entries thereto in First Schedule, by way of modification of serial numbers 6, 62, 90, 104 and 109 with entries thereto, by way of addition of new serial number 112 in Part-A of Second Schedule, by way of variation of rate of tax of serial number 3 with entries thereto of Fifth Schedule to the said Act, namely:-

1. In the Principal Act, in the First Schedule, after existing serial number 71, following new serial number 72 with entries thereto shall be inserted,, namely:-

"72. Fresh Turmeric".

2. In the Principal Act, n Part-A of Second Schedule,-

(i) existing serial numbers 6, 62, 90, 104 and 109 with entries thereto shall be modified as follows, namely:-

"6	Aluminium, steel, Brass and enameled utensils including pressure cooker
62	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies but excluding Fresh Turmeric .
90	Cups, glasses, plates, forks and spoons of paper and plastics
104	Medical diagnostic kits, X-ray films and other diagnostic films.
109	Plywood, block board and decorative plywood.

(ii) after existing serial number 111, the following new serial number 112 with entries thereto, shall be inserted, namely:-

"112	Cooked food excluding packaged cooked food.

3. In the Principal Act, in Fifth Schedule, the rate of tax of existing serial number 3 with entries thereto shall be varied as follows:

"3.

Lease Transaction

5".

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

H. S. Das

Principal Secretary to the Government of Assam,

Finance Department, Dispur