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[Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act]

State of Assam - Subsection

Section 5(1)(ii) in Assam Industries (Sales Tax Concessions) Act, 1986

(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.