State Act
Section 5. Composition of tax liability
This Act was repealed on a date we do not have by the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), s.174(1)(ii); it may still apply to matters that began before then.
5. Notwithstanding anything contained in this Act, the State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions, if any, as may be specified therein, permit any class of importer to pay in lieu of the tax payable under this Act, for any period, an amount linked with the volume or quantity of specified goods or some such other thing to be determined by the State Government by way of composition and to be paid at such intervals and in such manner, as may be specified in such notification.