Section 5(1) in Assam Industries (Sales Tax Concessions) Act, 1986
(1)Where any holder, after purchasing any goods on the strength of a declaration made by him under sub-section (2) of section 3, -(i)Makes use of such goods for any purpose other than those specified in his authorisation certificate; or(ii)Does not make use of the same for such purposes within twelve calendar months from the date of purchase of the goods, he shall be liable to pay tax in respect of such goods as hereinafter provided, at the price at which the goods were sold to him.
