The Assam Sales Tax (Manipur Amendment) Act, 1973

SER ASSAM BALES -EAX {MANIPUR AMENDMENT) ACT, 1973, R (Manipur Act § of 1973). © AN 70373) ACT . se farther amend the Assam Sales Tax Act, 1947 as extended tO Agam Act Masipur. . XVIU of , “WREREAT #t is ~enputiont “to mmend the Assam Sales Tax Asam Act Act, 1947 as extended to Manipur. for - thé purposes. hercipafter XVII of ing. oo BN N : 1947.

(1) This Act may be called the Assam SalesTax (Manipur Amendment) Act, 1973. (2) It shall come into force at once.

In clause (4) of section 15 of the Assam Sales Tax Act, 1947, as extended to Manipur for the existing items, the following items shall be substituted, namely.— 1. Special goods as specified in Schedule; 2. Bicycles 3. (a) Chillies (b) Hotel Bills above Re. 1/- 4. Readymade 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. 5. Footwear including chappal; 6. Wooden furniture 7. Other goods 4.76 per centum 4.76 per centum 4.76 per centum, 3.85 per centum, 6.34 per centum, 2.91 per centum, 4.73 per centum.

1. (b) Hotel Bills above Re. 1/- . ©. 476 per centum. . 4, Ready-made garments other tham— _
   • (i) fur-coats;
   • (ii) garments made of pure : silk cloth; ‘and :
   • (iii) garments sold sta price EU
     • • of Rs. 30/- (thirty) per’ piece ormore.. . . * 3.85 per centum. )