Section 3(1) in Assam Industries (Sales Tax Concessions) Act, 1986
(1)Notwithstanding anything contained in any sales tax law, and, as from the commencement of this Act, no dealer shall be liable to pay any tax under such law in respect of the sale by him of any goods to a person possessing a valid authorisation certificate, hereinafter in this Act referred to a "holder" if such goods are specified in such certificate as intended by the holder for use by him as raw materials in the manufacture of goods in the State for sale by him:Provided that where tax has been paid under any sales tax law in respect of any goods sold to or, as the case may be, purchased by any person during the period from the 15th day of October, 1982 to the commencement of this Act, such tax shall be re-imbursed to such person, in such manner and subject to such conditions as may be specified by the State Government in a notification made in this behalf in the official Gazette if -(i)Such person would have been entitled to a certificate of authorisation under sub-section (2) of section 4 and the goods sold to him could have been specified in such certificate as intended by him for use as raw materials by him in the manufacture of goods in the State, or(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.
