In exercise of 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 insertion of serial no. 36 with entries thereto, by way of modification of serial no. 37 with entries thereto in First Schedule, by way of insertion of serial no. 88 with entries thereto and byway of omission of serial nos. 123 and 124 with entries 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 inserted as follows :-

"36. Sugar";

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

"37. Textile fabric including endi and muga cloth but excluding textile made ups, i.e. fabric that has undergone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdie process".

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

(i) Serial number 8 8 with entries thereto shall be inserted as follows :-

"88. Textile made ups i.e. fabric that has undergone a stitching process but excluding bleaching, dyeing, water/shrink proofing, organdies process".

(ii) "Serial numbers 123 and 124 with entries thereto shall be omitted".

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 Department.