Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com ASSAM VALUE ADDED TAX ACT, 2003 8 of 2005 [25 February, 2005] CONTENTS CHAPTER 1 :- PRELIMINARY CHAPTER 2 :- TAX AUTHORITIES AND APPELLATE TRIBUNAL CHAPTER 3 :- THE INCIDENCE AND LEVY OF TAX CHAPTER 4 :- REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF REGISTRATION CERTIFICATES CHAPTER 5 :- RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX CHAPTER 6 :- ACCOUNTS AND RECORDS CHAPTER 7 :- LIABILITY IN SPECIAL CLASS CHAPTER 8 :- SURVEY, INSPECTION OF ACCOUNTS, DOCUMENTS, SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POSTS CHAPTER 9 :- APPEAL AND REVISION CHAPTER 10 :- OFFENCES AND PENALTIES CHAPTER 11 :- MISCELLANEOUS SCHEDULE 1 :- List of exempted goods SCHEDULE 2 :- List of goods taxable at 4% SCHEDULE 3 :- SCCHEDULE SCHEDULE 4 :- List of goods Taxable at the point of first sale in the st0ate SCHEDULE 5 :- List of Organisations SCHEDULE 6 :- SCHEDULE SCHEDULE 7 :- Negative list of capital goods for input tax credit SCHEDULE 8 :- List of Organisations ASSAM VALUE ADDED TAX ACT, 2003 8 of 2005 [25 February, 2005] AN ACT to provide for the imposition and collection of lax on sales or purchases of goods in the State of Assam and for matters connected therewith and incidental thereto. Preamble : WHEREAS it is expedient to consolidate the law relating to the imposition and collection of tax on sales or purchases of goods in the State of Assam. It is hereby enacted in the Fifty-fourth Year of the Republic of India as follows CHAPTER 1 PRELIMINARY CHAPTER 2 TAX AUTHORITIES AND APPELLATE TRIBUNAL CHAPTER 3 THE INCIDENCE AND LEVY OF TAX CHAPTER 4 REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF REGISTRATION CERTIFICATES CHAPTER 5 RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX CHAPTER 6 ACCOUNTS AND RECORDS CHAPTER 7 LIABILITY IN SPECIAL CLASS CHAPTER 8 SURVEY, INSPECTION OF ACCOUNTS, DOCUMENTS, SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POSTS CHAPTER 9 APPEAL AND REVISION CHAPTER 10 OFFENCES AND PENALTIES CHAPTER 11 MISCELLANEOUS SCHEDULE 1 List of exempted goods SCHEDULE 2 List of goods taxable at 4% SCHEDULE 3 SCCHEDULE SCHEDULE 4 List of goods Taxable at the point of first sale in the st0ate SCHEDULE 5 List of Organisations SCHEDULE 6 SCHEDULE SCHEDULE 7 Negative list of capital goods for input tax credit SCHEDULE 8 List of Organisations