In clause (4) of section 13 of the Assam Sales Tax Act, commence

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.