Section 3(1)(ii) in Assam Industries (Sales Tax Concessions) Act, 1986
(ii)Such person wood have been entitled to exemption in respect of such goods by virtue of a notification made under section 3A of the Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967), had this Act come into force with effect from the 15th day of October, 1982.