Section 5 in Assam Industries (Sales Tax Concessions) Act, 1986
5. Tax for misuse of raw materials.
(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.(2)The tax under sub-section (1) shall be paid under the sales tax law under which the tax would have been payable in the absence of the declaration mentioned in that sub-section as if the person was a dealer registered under such law and the tax payable under this sub-section was a tax under that law.(3)The tax under sub-section (1) shall be charged at the same rate at which tax on the sale of the goods to the holder would have been payable in the absence of the declaration made by him under sub-section (2) of section 3.
