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Government Of Assam Finance Commissionerate of Taxes

The Assam Industries(Tax Exemption for Pipeline Units) Order,2005

  • The Assam Industries (Tax Exemption for Pipeline Units) Order, 2005 came into force with effect from 28th July 2005. The sales tax concession available to the industrial units which started the commercial production before implementation of Assam Value Added Tax (VAT), was replaced by a remission Scheme, compatible to VAT. As the remission scheme did not confer the benefit of remission to the industries, the Assam Industries(Tax Exemption for Pipeline Units) Order, 2005 was notified for granting tax exemption partially to eligible industrial unit in conformity with the provisions of the Assam Value Added Tax Act, 2003(Assam Act VIII of 2005).

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