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 number 118 with entiers thereto in Part-A of Second Schedule and Omission of serial number 6 with entries thereto in Third Schedule and by making variation of rate of tax of the existing entries at serial numbers 2, 8, 9,20, 25 and 26 and modification of serial number 5(i) with entries and rate of tax thereto in Fourth Schedule to the said Act, namely :-

1. In the principal Act, in Part-A of Second Schedule, a new serial number 118 with entries thereto shall be added, namely :-

"118. Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), other than those specified in any other Schedule."

2. In the principal Act, in Third Schedule, serial number 6 with entries thereto shall be omitted.

3. In the principal Act, in fourth Schedule, -

(i) the rate of tax of the existing entries at serial numbers 2, 8, 9, 20, 25 and 26 shall be varied as follows :-

(ii) serial number 5(i) with entries and rate of tax thereto shall be modified as follows :-"

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, Assam