State Act
Section 6. Exemption from tax.
This Act was repealed on a date we do not have by the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), s.174(1)(ii); it may still apply to matters that began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.
6. (1) Notwithstanding anything contained in section 3, no entry tax on the entry of specified goods into a local area shall be payable, if such specified goods are - (a) meant for the exclusive use or consumption of the Defence Department of the Government of India, or (b) the exclusive property of the Union Government, or (c) brought for the purpose of sale or use under the Assam Public Distribution of Articles Order, 1982. (2) The State Government may, by notification in the Official Gazette, grant exemption to any organisation or undertaking of the Central Government or of the State Government, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local area for consumption or use therein provided that such goods are the exclusive property of such organisation or undertaking. (3) The State Government, if considers it necessary in the public interest so to do, may by notification in the Official Gazette, subject to such conditions and restrictions as it may impose, exempt, any importer or class of importers, fully or partially from payment of entry tax on any specified goods and the State Government may also grant such exemption retrospectively: Provided that the State Government may withdraw any such exemption at any time, as it may think fit and proper.