The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.25/2008/Pt./14 Dated 10th November, 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 modification of serial nos. 53 and 70 with entries thereto and insertion of new serial no. 117 with entries thereto in Part-A and by way of modification of serial no. 9 with entries thereto in Part- B of Second Schedule to the principal Act, namely:-

1. In the Principal Act, in Part-A of Second Schedule, existing serial numbers 53 and 70 with entries thereto shall be modified and a new serial no. 117 with entries thereto shall be inserted as follows:-

"53	Ready made garments, the maximum retail price per piece of which does not exceed rupees five thousand.
70	Writing instruments the maximum retail price per piece of which does not exceed rupees one thousand.
117	Pure Ghee.

2. In the Principal Act, in Part -B of Second Schedule, existing serial number 9 with entries thereto shall be modified as follows, namely:-

"9	(i) Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current lien systems or for digital line systems and parts and accessories thereof;
	(ii) videophones and mobile phones the maximum retail price per piece of which does not exceed rupees fifteen thousand and parts and accessories thereof."

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

Printed and published by the Dy. director (P.&S.), Directorate of Ptg. & Sty., Assam, Guwahati-21 (Extraordinay Gazette) No. 665-500+500-Dt.15-11-2010.