Section 9 in Assam Industries (Sales Tax Concessions) Act, 1986
9. Re-imbursement of sales tax on raw materials.
(1)The State Government may, in the public interest and for promoting any prescribed industry or class of industry, provide for reimbursement to any persons in the manner and subject to such conditions as may be prescribed of the amount of tax paid under any sales tax law in respect of such goods as may be prescribed and used by such person as raw-materials in the manufacture of goods in the State.(2)The concession under sub-section (1) shall not be applicable to raw materials in respect of which a certificate of authorisation has been or can be granted under section 4.
