The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.25/2008/19 Dated 19th July, 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 omission of serial nos. 49, 60, 61, 62 and 63 with entries thereto in First Schedule, by way of modification of serial numbers 12 with entries thereto, by way of addition of new serial nos 113, 114, 115 and 116 in Part-A of Second Schedule to the said Act, namely:-

1. In the Principal Act, in the First Schedule, serial numbers 49, 60, 61, 62 and 63 with entries thereto shall be omitted.

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

(i) existing serial number 12 with entries thereto shall be modified as follows, namely:-

"12	Bicycles, tricycles, cycle rickshaw and parts thereof and tyres and tubes used for Bicycles, tricycles, cycle rickshaw and wheel chair.";

(ii) after existing serial number 112, following new serial number 113, 114, 115 and 116 with entries thereto, shall be inserted, namely:-

"113	Candle
114	Exercise book, graph book and laboratory note book
115	Paper envelope and paper trays
116	Globe, maps, geometry boxes, colour boxes, crayons, pencils, sharpeners and erasers

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