State of Assam, situated in the north east of India, is rich in natural beauty and cultural diversity. Assam is taking big strides towards development in the last few years inspite of geographical disadvantage and the problem of insurgency. The history of State Taxes runs back to the year 1939 when taxes were levied on motor spirits, lubricants, agricultural income, amusements and bettings. The Assam Sales Tax Act was enacted in the year 1947, and since then the State has witnessed enormous changes in the sphere of administration of…