Substitution of new Schedule II in Assam Sales Tax Act, 1947

The existing Schedule II appended to the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) as extended to Manipur shall be substituted by the following, namely:— “Schedule II (See Section 4) Sl. No. Classes of goods Rate of tax (1) (2) (3) 1. Shell eggs Ten paise in the rupee. 2. Bicycles Five paise in the rupee. 3. (a) Chiliies Five paise in the rupee. (b) Hotel bills Re. 1/- 4. Ready-made garments other than (i) fur-coats (ii) garments made of pure silk cloth; and (iii) garments sold at a price of Rs. 30/- (thirty) per piece or more Four paise in the rupee 5. Footwear including Chappals Seven paise in the rupee. 6. Wooden furniture Three paise in the rupee. 7. Other goods Five paise in the rupee”.