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 No. 36 with entries thereto, modification of serial No. 37 with entries thereto in First Schedule, by way of omission of serial No. 88 with entries thereto, by way of insertion of new serial Nos. 123 and 124 with enties thereto in Part-A of Second Schedule to the said Act, namely :-

1. In the principal Act, in First Schedule,-

(i) serial number 36 with entries thereto shall be omitted;

(ii) existing serial number 37 with entries thereto shall be modified as follows:-

"37. Khadi and Handloom Textiles including endi, muga and pat cloth."

2. In the principal Act, in the Part-A of Second Schedule,-

(i) serial number 88 with entries thereto shall be omitted;

(ii) after serial number 122, new serial Nos. 123 and 124 with entries thereto shall be inserted as follows:-

"123. Sugar.

124. Textiles fabric including textile made-ups, i.e., fabric that has undergone a stitching process.".

This notification shall come into force on the date of its publication in the Official Gazette.

H. S. DAS,

Principal Secretary to the Govt. of Assam,

Finance (Taxation) Department.