Section 55(2) in The Assam Reorganisation (Meghalaya) Act, 1969
(2)Where a tax relatable to entry 54 in the State List aforesaid levied by the Government of Assam is collected by that Government at the first point of sale or purchase of goods, such portion of the tax so collected as may be agreed upon by the Governments of Assam and Meghalaya or in default of such agreement, as the Central Government may determine, shall be payable to Meghalaya.
