An act to consolidate and amend the provision of law relating to sales tax in the matter of concessions to industries.
(2) It extends to the whole of the State of Assam and shall, except section 9, be applicable to new industrial units.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
(2) "New Industrial Unit" means an industrial unit for the setting up of which all the effective steps have been completed on or after the 15th October, 19982, but before the 31st March, 1990.
(d) The Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967).
(8) Terms and expression used but not defined in this Act shall, in relation to any of the sales tax laws specified in sub-clause (4) above, have the same meaning as defined in such laws.
had this Act come into force with effect from the 15th day of October, 1982.
(2) The provisions of sub-section (1) relating to exemption from tax payable under any sales tax law in respect of any sale of goods shall not apply unless the dealer selling the goods furnishes to the authority competent to assess him under such law a declaration duly filled and signed by the holder to whom the goods were sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority.
(3) Unless otherwise directed by the State Government or any officer so authorised by it in this behalf the declaration mentioned in sub-section (2) shall have to be furnished by the dealer along with the return of turnover due from him under the sales tax law under which the tax would have been payable in the absence of such a declaration.
4. (1) A person undertaking to manufacture in the State such goods, as may be prescribed, may make an application in the prescribed from to the prescribed authority and within the prescribed time for a certificate of authorisation for the purposes of sub-section (1) of section 3.
(2) If the authority to whom an application is made under sub-section (I) is satisfied that the application is in conformity with the provisions of the Act and the rules made thereunder it shall grant to the applicant a certificate of authorisation in the prescribed form which shall specify the class or classes of goods for purposes of sub-section (I) of section 3 and the period for which it shall remain valid.
Provided that the authority issuing the certificate may, if he is satisfied on application made in this behalf, extend the validity of the certificate till the expiry of five years from the commencement of production by the industrial unit in respect of which the certificate is granted.
(4) No certificate of authorisation shall be granted under sub-section (2) except in respect of such raw materials as may be prescribed.
(b) Be cancelled by the authority granting it where he is satisfied after due notice to the holder that the holder has ceased to carry on business or for any other sufficient reason.
(ii) Does not make use of the same for such purposes within twelve calendar months from the date of purchase of the goods, he shall be liable to pay tax in respect of such goods as hereinafter provided, at the price at which the goods were sold to him.
(2) The tax under sub-section (1) shall be paid under the sales tax law under which the tax would have been payable in the absence of the declaration mentioned in that sub-section as if the person was a dealer registered under such law and the tax payable under this sub-section was a tax under that law.
(3) The tax under sub-section (1) shall be charged at the same rate at which tax on the sale of the goods to the holder would have been payable in the absence of the declaration made by him under sub-section (2) of section 3.
6. (1) Every holder shall furnish to the prescribed authority such statement, as may be prescribed, of goods purchased by him on the strength of declarations mentioned in sub-section (2) of section 3 in such form as may be prescribed.
(2) The statement under sub-section (1) shall be furnished in respect of every quarter within thirty days from the end of the quarter to which it relates.
(iv) 1st January to 31st March.
(3) The statement in respect of every quarter under sub-section (1) shall be accompanied by evidence of payment of tax payable under sub-section (1) of section 5 in respect of goods used during the quarter in the manner specified in clause (i) of sub-section (1) of section 5 and goods not used during quarter as specified in clause (ii) thereof.
(4) A separate statement shall be furnished under this section in respect of goods taxable under each of the sales tax laws.
(5) A statement under sub-section (1) shall be furnished until such time as goods bought on the strength of a declaration made under sub-section (2) of section 3 have been fully used in the manufacture of goods as specified in the authorisation certificate or until such time as tax is paid in respect of such goods as provided in section 5 whichever is earlier.
7. The Tax payable under section 5 by a holder and the statement liable to be furnished by him under section 6 shall be treated as if they were tax payable by or, as the case may be, return of turnover due from him under the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) and the prescribed authority shall assess, reassess, collect and enforce payment of tax payable by the holder under section 5 as if the tax payable by such holder under that section is a tax payable under such Act, and for this purpose he may exercise all or any of the powers he has under that Act, and the provisions of that Act including provisions relating to returns, assessments, penalties, recoveries, appeals, revisions, references, refunds, compounding of offences and treatment of documents furnished as confidential shall also apply accordingly.
8. Every holder shall maintain such accounts of purchases and sales as may be prescribed.
9. (1) The State Government may, in the public interest and for promoting any prescribed industry or class of industry, provide for reimbursement to any persons in the manner and subject to such conditions as may be prescribed of the amount of tax paid under any sales tax law in respect of such goods as may be prescribed and used by such person as raw-materials in the manufacture of goods in the State.
(2) The concession under sub-section (1) shall not be applicable to raw materials in respect of which a certificate of authorisation has been or can be granted under section 4.
10. The State Government may, subject to the condition of previous publication, make rules for carrying out the provisions of this Act.
11. If any difficulty arises in giving effect to the provisions of this Act the State Government may, by general or special order, do anything not inconsistent with such provisions which appears to it to be necessary or expedient for the purpose of removing the difficulty.
Provided that exemption under this section shall not be granted in respect of any sale where the dealer has collected any amount by way of sales tax in any form or manner in respect of such sale.
(iii) In section 371A, the brackets and the figure "(1)" and sub-section (2) shall be deleted.
3A. Notwithstanding anything contained in section 3, a dealer shall not be liable to pay tax on his turnover from sales of taxable goods exempted under section 3 of the Assam Industries (Sales Tax Concession) Act, 1986.
3A. Notwithstanding anything contained in section 3, a dealer shall not be liable to pay tax on his turnover from sales of taxable goods exempted under section 3 of the Assam Industries (Sales Tax Concessions) Act, 1986.
Explanation: For the purpose of this section, the clause "new industrial unit" shall have the same meaning as in the Assam Industries (Sales Tax Concessions) Act, 1986.
3A. Notwithstanding anything contained in this Act the State Government may, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct that no tax under this Act shall be payable by a dealer in respect of such goods used by him as raw materials in the manufacture of goods in the State in such new industrial unit as may be specified in the notification for a period of five years from the date of commencement of production in such new industrial unit.
16. (1) The concessions specified in the previous sections shall be extended, as and from the date of commencement of this Act, to an industrial unit only on production by its owner at such intervals, in such manner and in such form as may be prescribed, a certificate obtained from an authority specified by the State Government in this behalf to the effect that the number of local people employed in the unit including those in the management cadre is not less than eighty per centum of the total number of persons employed in the unit.
(2) The certificate under sub-section (1) shall be granted by the specified authority after making such enquiry as may be prescribed and giving the owner of the unit a reasonable opportunity of being heard.