Section 3(2) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(2)in sub-section (2),-(a)in clause (d), the word ''and'' occurring at the end shall be omitted;(b)in clause (e), in second line, for the word "CoWlcil:", the words "Council; and" shall be substituted;(c)after clause (e), the following clause shall be inserted, namely:-"(f) he is neither a casual taxable person nor a nonresident taxable person:";
