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The Assam Sales Tax (Manipur Amendment) Act, 1973

Tax19734 of 6 sections available

The Assam Sales Tax (Manipur Amendment) Act, 1973 updates the tax structure governing commercial sales within the state of Manipur by amending the earlier sales tax legislation. It applies to merchants, businesses, consumers, and revenue officials operating in Manipur. The law specifically substitutes and standardizes tax rates for various everyday commodities and services, including bicycles, chillies, hotel bills exceeding one rupee, specified readymade garments, footwear, wooden furniture, and general goods. By revising these rates, the Act establishes clear taxation percentages for different product categories, directly affecting consumer pricing and state revenue collection across Manipur.

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  1. 0. Preamble
  2. 1. It is hereby enacted as follows ;— ‘
  3. 2. In clause (4) of section 13 of the Assam Sales Tax Act, commence
  4. 3. (a) Chillies

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