State Act

9

Section 9. Applicability of the provisions of the Assam Value Added Tax Act, 2003.

The Assam Entry Tax Act, 2008

Act no. 12 of 20082008RepealedAssam (State Act)

This Act was repealed on a date we do not have by the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), s.174(1)(ii); it may still apply to matters that began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.

9. Subject to the provisions of this Act and rules made thereunder, sections 19, 21, 22, 23, 25, 27, 28, 29, 31, 32, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 52, 53, 55, 59, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 102, 103, 104, 105, 109 and 110 of the Assam Value Added Tax Act, 2003 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the rules framed and orders and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.