Section 6 in Assam Industries (Sales Tax Concessions) Act, 1986
6. Statement of tax free purchases of raw materials.
(1)Every holder shall furnish to the prescribed authority such statement, as may be prescribed, of goods purchased by him on the strength of declarations mentioned in sub-section (2) of section 3 in such form as may be prescribed.(2)The statement under sub-section (1) shall be furnished in respect of every quarter within thirty days from the end of the quarter to which it relates.Explanation. - "Quarter" here means period of three consecutive months from :-(i)1st April to 30th June;(ii)1st July to 30th September;(iii)1st October to 31st December; and(iv)1st January to 31st March.(3)The statement in respect of every quarter under sub-section (1) shall be accompanied by evidence of payment of tax payable under sub-section (1) of section 5 in respect of goods used during the quarter in the manner specified in clause (i) of sub-section (1) of section 5 and goods not used during quarter as specified in clause (ii) thereof.(4)A separate statement shall be furnished under this section in respect of goods taxable under each of the sales tax laws.(5)A statement under sub-section (1) shall be furnished until such time as goods bought on the strength of a declaration made under sub-section (2) of section 3 have been fully used in the manufacture of goods as specified in the authorisation certificate or until such time as tax is paid in respect of such goods as provided in section 5 whichever is earlier.
