Section 2(4) in Assam Industries (Sales Tax Concessions) Act, 1986
(4)"Sales tax laws" means;(a)The Assam Sales Tax Act, 1947 (Assam Act XVII of 1947);(b)The Assam (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1955 (Assam Act IX of 1956);(c)The Assam Finance (Sales Tax) Act, 1956 (Assam Act XI of 1956), and(d)The Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967).
