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CLARIFICATIONS (DETERMINATION OF DISPUTED QUESTIONS)

	Clarification Letter Number	Subject/Download PDF
	CTS-34/2015/69. DTD.-4th Aug 2017	Clarification as to whether VAT is applicable on Steel Frame Handlooms and its accessories.
	CST -84/2015/139. DTD 14/06/2017	Clarification under the Assam Entry Tax Act, 2008 about the taxability of entry tax in inter-State procurement of bare galvalume/pre Painted galvalume/alu zinc steel coil.
	CST -84/2015/138. DTD 14/06/2017	Clarification under the Assam Entry Tax Act, 2008 and liability on work contract under Assam Value Added Tax Act, 2003.
	CST -83/2015/50. DTD 22/05/2017	Clarification REGARDING THE RATE OF TAX OF “Asian Paints Wood Tech Termishield”.
	CST -58/2015/124. DTD 04/07/2017	Clarification regarding applicable rate of VAT on Final Settlement of Forest Village Bazar at Gomariguri, Dist.-Golaghat, Assam.
	CST -62/2015/52. DTD 04/05/2017	CLARIFICATION REGARDING RATE OF TAX ON "THERMO STEEL PRODUCTS"
	CTS-71/2015/132. DTD-19/04/2017	CLARIFICATION RELATING TO SECTION 105 OF ASSAM VALUE ADDED TAX
	CTS-34/34/2015/62 DTD. 11/04/2017	CLARIFICATION RELATING TO LED SPOT LIGHT/PANEL LIGHT .
	CTS-58/2015/119 DTD. 03/04/2017	CLARIFICATION FOR HIRING CHARGES .
	CTS-72/2016/20 DTD. 24/03/2017	THE PETITIONER NEZONE TOURS AND TRAVEL,K.K.B ROAD,PANBAZAR GUWAHATI FILED APETIOTION SEEKING CLARIFICATION REGARDING THE DEDUCATION OF TAX FOR CAB RENTAL SERVICE.
	CTS-72/2016/9 DTD. 21/02/2017	CLARIFICATION REGARDING THE RATE OF TAX ON ELECTRONIC WEIGHING SCALES, MECHANICAL WEIGHING SCALES AND HANGING AND BEAM SCALES UNDER THE ASSAM VALUE ADDED TAX ACT 2003.
	CTS-51/2011/344 DTD. 21/02/2017	CLARIFICATION ON THE ELIGIBILITY OF TAX ON THE PROCESS OF DE-SILTING AND MAINTENANCE OF NATURAL RIVER/CHANNLES THROUGH ENGAGEMENT OF MANUAL LABOURERS AND MACHINES ONLY AND NOT INVOLVING ANY TRANSFER OF PROPERTY IN GOODS AND DEDUCTION OF TAX THEREOF UNDER THE ASSSAM VALUE ADDED TAX ACT 2003.
	CTS-51/2011/345 DTD. 21/02/2017	CLARIFICATION ON THE ELIGIBILITY OF TAX ON THE PROCESS OF DE-SILTING AND MAINTENANCE OF NATURAL RIVER/CHANNLES THROUGH ENGAGEMENT OF MANUAL LABOURERS AND MACHINES ONLY AND NOT INVOLVING ANY TRANSFER OF PROPERTY IN GOODS AND DEDUCTION OF TAX THEREOF UNDER THE ASSSAM VALUE ADDED TAX ACT 2003.
	CTS-63/2015/77 DTD. 21/02/2017	CLARIFICATION ON THE ELIGIBILITY OF TAX ON THE PROCESS OF DE-SILTING AND MAINTENANCE OF NATURAL RIVER/CHANNLES THROUGH ENGAGEMENT OF MANUAL LABOURERS AND MACHINES ONLY AND NOT INVOLVING ANY TRANSFER OF PROPERTY IN GOODS AND DEDUCTION OF TAX THEREOF UNDER THE ASSSAM VALUE ADDED TAX ACT 2003.
	CTS-46/2015/9 DTD. 21/02/2017	CLARIFICATION REGARDING THE RATE OF TAX ON SOLAR BATTERY/SOLAR INVERTER UNDER THE ASSAM VALUE ADDED TAX ACT 2003.
	DTD 08-02-2017 (CTS-61/2016/8)	CLARIFICATION AS TO THE APPLICABLE RATE OF TAX ON THE ITEM'CORNFLAKES'
	CTS-63/2016/67 DTD. 13/12/2016	CLARIFICATION REGARDING PRESENT RATE OF TAX PAYABLE BY A REGISTERED DEALER UNDER "COMPOSITION SCHEME OF WORK CONTRACT"
	CTS-50/2011/152 DTD. 18-08-2016	CLARIFICATION ON INCLUSION OF THE CERTAIN GOODS IN THE CERTIFICATE OF REGISTRATION UNDER THE CST ACT 1956, THAT ARE USE FOR PRE DELIVERY INSPECTION (PDI)OF NEW VEHICLE , GOODS USE FOR WORKSHOP AND THE FURNITURE & FIXTURES USE FOR SHOW ROOM.
	CTS-51/2015/57 DTD. 10-08-2016	CLARIFICATION ON RATE OF CST ON DRUGS AND MEDICINE.
	CTS-58/2015/77 DTD. 03-08-2016	SUPPRESSION OF CLARIFICATION NO. CTS-40/2013/159 DTD. 13-10-2015 (LIABILITY OF TAX UNDER THE ASSAM VALUE ADDED TAX ACT, 2003 IN RESPECT OF M/S GULF BIO ANALYTICAL, L.L.C AND TAX DEDUCTED AT SOURCE BY THE PURCHASING DEALER).
	CTS-71/2015/41 DTD. 23-06-2016	CLARIFICATION ON RATE OF TAX ON UPVC SOLUTION AND CPVC SOLUTION UNDER THE ASSAM VALUE ADDED TAX ACT 2003.
	CTS-51/2015/50 DTD. 24-06-2016	CLARIFICATION ON RATE OF TAX ON MOSQUITO NET AND NEWAR UNDER THE ASSAM ENTRY TAX ACT 2008.
	CTS-31/2014/79 DTD. 23-06-2016	CLARIFICATION ON RATE OF TAX ON THERMOPLASTIC ROAD MATERIALS UNDER THE ASSAM VALUE ADDED TAX ACT 2003.
	CTS-85/2015/38 DTD. 20-06-2016	CLARIFICATION ON RATE OF TAX UNDER THE ASSAM VALUE ADDED TAX ACT, 2003, ON THE GOODS USED EXCLUSIVELY FOR SETTING UP SOLAR POWER PROJECT.
	CTS-84/2005/103 DTD. 21-06-2016	CLARIFICATION ON TAX LIABILITY UNDER THE ASSAM VALUE ADDED TAX ACT, 2003 ON ERECTION AND COMMISSIONING OF WORKS, WHERE THERE INVOLVES NO TRANSFER OF PROPERTY IN GOODS.
	CTS-38/2015/72 DTD. 24-05-2016	CLARIFICATION ON ITEMS NAMELY 1) KISS KANDY 2) COLDROP MEDICATED MENTHOLATED JUMBO COUGH DROPS.3) COLDROP MEDICATED HONEY JUMBO COUGH DROPS.4) COLDROP MEDICATED GINGER LEMON JUMBO COUGH DROPS.5) MEHTA'S SARTAJ TAIL. 6) SARTAJ JASMINE OIL 7) BOROQUIN MEDICATED PRICKLY HEAT POWDER. 8)MEHTA'S AMLA TEL.
	CTS-64/2015/43 DTD. 03-05-2016	CLARIFICATION ON BUYING AND SELLING OF FLY ASH IN ASSAM UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-83/2015/31 DTD. 22-04-2016	CLARIFICATION ON LIABILITY OF TAX ON STOCK TRANSFER OF PARAFFIN WAX FROM NUMALIGARH REFINERY, GOLAGHAT TO THEIR WAREHOUSE AT GUWAHATI UNDER THE ASSAM ENTRY TAX .
	CTS-50/2015/42 DTD. 18-02-2016	CLARIFICATION ON LIABILITY OF TAX UNDER THE ASSAM VALUE ADDED TAX ACT,2003 IN RESPECT OF OUTSOURCING OF AC COACH ATTENDENT FOR DISTRIBUTION OF BEDROLL AND BLANKET IN AC COACHES.
	CTS-43/2011/172 DTD. 03-03-2016	CLARIFICATION ON LIABILITY OF ENTRY TAX ON CIRCULAR (ROUND) SHAPED PIECES OF ALUMINIUM WITH REFERENCE TO THE ORDER NO CTS-21/2005/113 DTD.04-03-10.
	CTS-71/2015/32 DTD. 02-03-2016	CLARIFICATION ON DEDUCTION OF TAX AT SOURCE AGAINST THE SUPPLY OF GOODS IN THE COURSE OF INTERSTATE TRADE OR COMMERCE.
	CTS-42/2011/158 DTD. 29-02-2016	CLARIFICATION ON THE QUERY MADE BY M/S OIL INDIA LIMITED, DULIAJAN IN RESPECT OF THE NOTIFICATION NO. 206 DTD. 19-09-2014 UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-65/2015/15 DTD. 18-02-2016	CLARIFICATION ON LEVY OF ENTRY TAX UNDER THE ASSAM ENTRY TAX ACT,2008 ON PACKING MATERIALS IMPORTED FROM OUTSIDE THE STATE AND USED IN THE PROCESS OF PACKING.
	CTS-85/2015/23 DTD. 24-02-2016	CLARIFICATION ON RATE OF TAX ON POTATO SEEDS/TUBERLETS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-32/2013/109 DTD. 10-02-2016	LIABILITY OF ENTRY TAX ON BAUXITE, ALUMINUM HYDRATE AND SULPHURIC ACID USED IN MANUFACTURE OF FERRIC ALUM.
	CTS-62/2015/29 DTD. 01-02-2016	CLARIFICATION ON ORDER NO. CTS.51/2011/280 DTD 06-06-2015.
	CTS-85/2015/14 DTD. 01-02-2016	CLARIFICATION ON RATE OF TAX ON 06-06-2015 "GEOBAGS" AND "GEOSHEETS" UNDER THE ASSAM VALUE ADDED TAX ACT 2003.
	CTS-64/2015/39 DTD. 01-02-2016	CLARIFICATION ON RATE OF TAX ON BAMBOO ROUND STICK,BAMBOO SILVERS, BAMBOO DUST, BAMBOO POWDER MANUFACTURED IN ASSAM UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-63/2015/61 DTD. 27-01-2016	CLARIFICATION ON RATE OF TAX ON "ALUMINIUM SHEETS AND COILS" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-51/2015/38 DTD. 20-01-2016	CLARIFICATION ON RATE OF TAX ON "FUME FLOOD" (AN EQUIPMENT FOR BLOWING OUT HAZARDOUS FUMES, VAPOURS OR DUST) UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-25/2012/147 DTD. 12-01-2016	CLARIFICATION ON LIABILITY AND RATE OF TAX ON HIGH TENSION STEEL (HTS) UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-84/2015/77 DTD. 09-12-2015	CLARIFICATION AS TO WHETHER THE DEDUCTION OF TAX AT SOURCE UNDER THE ASSAM VALUE ADED TAX ACT, 2003 IS PERMISSIBLE IN CASE OF SALE COVERED BY SECTION 3 READ WITH SECTION 2(g)(ii) OF THE CENTRAL SALES TAX ACT 1956.
	CTS-42/2015/132 DTD. 18-12-2015	FRAUDULENT CLAIM OF EXPORT TO BHUTAN, NEPAL AND LIKE PLACES.
	CTS-71/2015/7 DTD. 18-12-2015	CLARIFICATION ON RATE OF TAX ON STEEL WHEEL SET UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-3/2006/385 DTD. 18-12-2015	CLARIFICATION ON LIABILITY OF TAX ON THE PROCESS OF DE-SILTING AND MAINTENANCE OF NATURAL RIVERS/ CHANNELS UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-10/2015/85 DTD. 18-12-2015	CLARIFICATION WHETHER ON BOARD HOUSEKEEING SERVICES OF GUWAHATI BASED ON TRAINS IS TAXABLE OR NOT UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-58/2015/34 DTD. 07-12-2015	CLARIFICATION ON RATE OF TAX ON MICRONUTRIENTS, PLANT GROWTH PROMOTER/REGULATOR UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-3/2013/129 DTD. 18-11-2015	CLARIFCTAION ON THE WORD ‘OTHER GOODS’ AND RATE OF TAX ON (I) GEO TEXTILE BAGS AND GEO TEXTILE TUBULAR MATS; (II) GEO TEXTILE FABRIC AND (III) POLYPROPYLENE ROPE GABION. UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-83/2015/25 DTD. 30-11-2015	CLARIFICATION ON RATE OF TAX ON ‘BIOMASS BRIQUETTES’ UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-55/2012/273 DTD. 18-11-2015	CLARIFICATION ON LIABILITY OF TAX AND RATE OF TAX ON IMPORT OF CALCIUM CARBIDE FROM BHUTAN UNDER THE ASSAM ENTRY TAX ACT, 2008 AND CLARIFICATION ON RATE OF TAX ON MEDICAL OXYGEN UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-55/2012/272 DTD. 18-11-2015	CLARIFIACATION ON THE RATE OF TAX ON (i) INK, (ii) PRINTER ,(iii) CLEANING SOLUTION, (iv) TOP-UP, (v) MAKE-UP, (vi) WASH DOWN and (vii) RIBBONS. UNDER THE ASSAM VALUE ADDED TAX ACT, 2013.
	CTS-51/2011/320 DTD. 09-11-2015	Clarification as to the whether the aggregate value of receipts chargeable to tax under the "Composition Scheme for works contract" framed under the Assam Value Added Tax Act, 2003.
	CTS-64/2015/29 DTD. 09-11-2015	Clarification as to whether the contract of laundry work including loading and unloading of washed/soiled linen in trains attracts tax under the Assam Value Added Tax Act, 2003.
	CTCA-51/2006(5)/180 DTD. 09-11-2015	CLARIFICATION ON RATE OF TAX ON 'ALL ALUMINUM ALLOY CONDUCTOR' (AAAC) AND 'ALUMINUM CONDUCTORS STEEL REINFORCED' (ACSR) UNDER THE ASSAM VALUE ADDED TAX ACT'2015.
	CTS-38/2015/30 DTD. 13-10-2015	CLARIFICATION ON THE RATE OF TAX ON "CONCERTINA COILS" UNDER THE AVAT ACT 2003.
	CTS-40/2013/159 DTD. 13-10-2015	CLARIFICATION ON LIABILITY OF TAX UNDER THE AVAT ACT 2003 BY M/S GULF BIO ANALYTICAL, L.L.C. AND DEDUCTION OF TAX AT SOURCE BY THE PURCHASING
	CTS-50/2015/11 DTD. 13-10-2015	CLARIFICATION ON THE RATE OF TAX ON GLASS FILLED NYLON LINER AND INSULATING LINER UNDER THE AVAT ACT 2003.
	CTS-51/2015/29 DTD. 12-10-2015	CLARIFICATION ON THE MEANING OF THE TERM 'DEALER' AND LIABILITY OF TAX UNDER THE AVAT ACT 2003 ON HIRING OF CRANE SERVICE AT BCPL PROJECT .
	CTS-62/2015/80 DTD. 30-10-2015	CLARIFICATION ON RATE OF TAX ON LAPTOP ADAPTER (BATTERY CHARGER) UNDER THE AVAT ACT 2003.
	CTS-50/2011/549 DTD. 03-08-2015	CLARIFICATION ON USAGE OF FORM C RECEIVED FROM OUT-STATE BUYER IN RESPECT OF M/S EMAMI LTD.
	CTS-10/2015/14 DTD. 13-06-2015	CLARIFICATION AS TO WHETHER A TEA BROKER CAN CHARGE VAT (INCLUDING INTEREST) TO THE REGISTERED BUYERS IN CASE OF CONVERSION OF TRANSACTION OF PURCHASE OF TEA FROM EXPORT TO PURCHASE FOR INTERNAL PURPOSES.
	CTS-51/2011/280 DTD. 06-06-2015	CLARIFICATION AS TO WHETHER A COMPANY IS LIABLE TO PAY TAX UNDER ASSAM VALUE ADDED TAX ACT/2003 ON HIRING CHARGES OF EQUPMENTS WHICH ARE USED TO PROVIDE SERVICE.
	CTS-25/2012/116 DTD. 30-04-2015	CLARIFICATION ON LIABILITY OF TAX UNDER AVAT ACT,2003 REGARDING THE SITE WORK PORTION INVOLVING ONLY LABOR AND SERVICES.
	CTS-25/2012/115 DTD. 30-04-2015	CLARIFICATION ON LIABILITY OF TAX UNDER AVAT ACT,2003 REGARDING THE SITE WORK PORTION INVOLVING ONLY LABOR AND SERVICES.
	CTS-51/2011/273 DTD. 02-05-2015	CLARIFICATION ON LIABILITY OF TAX UNDER THE ASSAM ENTRY TAX ACT'2008 ON BOTTLE CAP, SLEEVES, LABELS, ADHESIVES, BOPP TAP, CARAMEL SPRIT USED IN THE MANUFACTURING OF IMFL.
	CTS-40/2013/49 DTD. 02-05-2015	CLARIFICATION ON ENDORSEMENT OF DOCUMENTS RELATING TO IMPORT OF GOODS OTHER THAN THROUGH ROAD TRANSPORT.
	CTS-2/2009/356 DTD. 30-04-2015	CLARIFICATION ON LIABILITY OF TAX UNDER THE ASSAM ENTRY TAX ACT.'2008 ON PLASTIC BOTTLES, ALUMINIUM CAPS, PLASTIC CAPS, LABELS, PLASTIC SLEEVES, GUM, BOPP TAPE, CARTON, PREFORM, PLASTIC CONTAINERS USED BY A MANUFACTURING UNIT FOR PACKING OF FINISHED GOODS.
	CTS-53/2006/357 DTD. 02-04-2015	CLARIFICATION ON MODULAR FURNITURE WHEN IMPORTED FROM OUTSIDE THE STATE IN KNOCKED DOWN CONDITION.
	CTS-3/2013/124 DTD. 02-04-2015	CLARIFICATION ON TAXABILITY OF BULLDOZERS AND TRACTORS WHEN SOLD AS NEW AND WHEN SOLD AS CONDEMNED UNDER THE ASSAM VALUE ADDED TAX ACT' 2003.
	CTS-53/2006/347 DTD.26-03-2015	CLARIFICATION ON SALE OF FILTERED WATER IN LOOSE FORM AND RATE OF TAX ON PACKAGED DRINKING WATER UNDER THE ASSAM VALUE ADDED TAX ACT., 2003.
	CTS-43/2011/164 DTD.27-03-2015	CLARIFICATION ON RATE OF TAX ON STONE PRODUCT UNDER THE ASSAM VALUE ADDED TAX ACT'03.
	CTS-50/2011/537 DTD.27-03-2015	CLARIFICATION ON RATE OF TAX ON "Z-TYPE SHEET PILE" UNDER THE ASSAM VALUE ADDED TAX ACT'03.
	CTS-2/2009/330 DTD.14-11-2014	CLARIFICATION ON REVERSAL OF INPUT TAX CREDIT ON COUNT OF INTER-STATE SALES TO REGISTERED DEALER AS WELL AS OUTWARD STOCK TRANSFER OF SUCH GOODS AS HAVE BEEN PURCHASED WITH AVAILMENT OF INPUT TAX CREDIT
	CTS-51/2012/265 DTD. 13-11-2014	CLARIFICATION ON APPLICABILITY OF ENTRY TAX ON IMPORT OF MACHINERY AND OTHER MATERIALS FROM SPECIAL ECONOMIC ZONE(SEZ) INTO THE STATE OF ASSAM
	CTS-43/2011/210 DTD.10/10/2014	CLARIFICATION AS TO WHETHER ENTRY TAX IS applicable on M/s. IOLC,Digboi on specified goods when M/s. IOCL,Digboi purchase materials from them i.e. Teamates,Tinsukia and where Teamates is paying VAT on sale of said goods to M/s. IOCL,Digboi.
	CTS-14/2012/274 DTD.23/06/2014	CLARIFICATION AS TO WHETHER ENTRY TAX IS PAYABLE ON SCENTS AND FRAGNANCE OIL USED IN PRODUCING INCENSE STICKS ,UNDER THE AET ACT'08.
	CTS-43/2011/203 DTD.05/06/2014	CLARIFICATION ON RATE OF TAX ON 1)MEDIMIX AYURVEDIC SOAP 2)MEDIMIX AYURVEDIC FACEWASH 3)KRISHNA THULASI AYURVEDIC SOAP AND 4)CUTICURA HERBAL BATHING SOAP UNDER THE AVAT ACT 2003.
	CTS-51/2011/208 DTD.12/05/2014	CLARIFICATION ON RATE OF TAX ON MIX VEG SOUP,SWEET CORN SOUP,HOT & SOUR SOUP AND TOMATO SOUP UNDER THE AVAT 2003.
	CTS-51/2011/207 DTD.12/05/2014	CLARIFICATION ON RATE OF TAX ON FOUNTAIN PEN INK(WRITING INK) UNDER THE AVAT ACT 2003.
	CTS-3/2013/82 DTD.03/05/2014	CLARIFICATION ON THE RATE OF TAX ON NEW AND CONDEMNED BULLDOZER AND TRACTOR UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-14/2012/269 DTD.02/05/2014	CLARIFICATION ON THE RATE OF TAX ON "IRON KADAI" UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-42/2011/142 DTD.13/03/2014	CLARIFICATION ON THE RATE OF TAX ON ZEOLIME UNDER THE AVAT ACT,2003.
	CTS-50/2011/51 DTD.26/02/2014	Clarification on rate of tax on Elastic Fabric tapes/laces under the AVAT Act-2003.
	CTS-50/2005/343 DTD.27/02/2014	Clarification on rate of tax on Herbozyme under the AVAT Act,2003(Cancellation of Clarificaion order no. CTS-7/2009/297 DTD.30-03-2011).
	CTS-3/2013/60 DTD.29/01/2014	Clarification on rate of tax on Huller machine & accessories and electric motor under the AVAT Act,2003.
	CTS-42/2011/93 DTD.20/01/2014	Clarification on the meaning of paper under the AET Act'08 and the liability of entry tax on paper plate circles(dish plate circles).
	CTS-51/2011/188 DTD.21/11/2013	CLARIFICATION AS TO WHETHER DELIVERY NOTE/ROAD PERMIT IS REQUIRED FOR IMPORT OF DE-OILED-CAKE FROM OUTSIDE THE STATE OF ASSAM.
	CTS-43/2011/189 DTD.06/11/2013	CLARIFICATION AS TO WHETHER VAT IS PAYABLE ON RUBBER SOLUTION UNDER THE BRAND NAME TEM ADHESIVE-C, TEM ADHESIVE-C(RTU), TEM VULC AND BVC USED FOR THE PURPOSE OF RETREADING OF TYRES UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-32/2013/7 DTD.12/09/2013	CLARIFICATION AS TO WHETHER VAT IS PAYABLE ON WITHIN WARRANTY SERVICE CHARGE WHICH ARE PAID BY THEIR CUSTOMERS RELATING TO WARRANTY CLAIMS IN THE STATE OF ASSAM AND ENTRY TAX IS APPLICABLE ON ALL SERVICE PARTS BEING IMPORTED INTO THE STATE
	CTS-14/2012/256 DTD.08/10/2013	CLARIFICATION AS TO WHETHER THE WORK OF WELDING OF 52 KG(72 UTS)/52 KG(90 UTS) RAILS IN SITU OR THE DEPOT OR AT LOCATION DECIDED BY RAILWAY BY USING OWN MOBILE FLASH BUTT WELDING ON NON-RUNNING LINES/RUNNING LINES OR ON CESS OR WELL CONSOLIDATED FORMATION OR BALLAST BED IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/255 DTD.08/10/2013	CLARIFICATION AS TO WHETHER THE WORK OF WELDING OF 52 KG(72 UTS)/52 KG(90 UTS) RAILS IN SITU OR THE DEPOT OR AT LOCATION DECIDED BY RAILWAY BY USING OWN MOBILE FLASH BUTT WELDING ON NON-RUNNING LINES/RUNNING LINES OR ON CESS OR WELL CONSOLIDATED FORMATION OR BALLAST BED IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/254 DTD.08/10/2013	CLARIFICATION AS TO WHETHER THE WORK OF WELDING OF 52 KG(72 UTS)/52 KG(90 UTS) RAILS IN SITU OR THE DEPOT OR AT LOCATION DECIDED BY RAILWAY BY USING OWN MOBILE FLASH BUTT WELDING ON NON-RUNNING LINES/RUNNING LINES OR ON CESS OR WELL CONSOLIDATED FORMATION OR BALLAST BED IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-6/2009/429 DTD.24/09/2013	CLARIFICATION AS TO WHETHER C-BAND, KU-BAND, SATELLITE RECEIVER, 1.8 MTR ANTENNA, MODEM, SET-TOP BOX, ENCODER, 4104 COLES LIP MIC, DIGITAL HYBRID MOBILE ARE TAXABLE UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-63/2005/239 DTD.18/09/2013	CLARIFICATION ON RATE OF TAX ON ELASTIC TAPE, UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-42/2011/76 DTD.18/06/2013	CLARIFICATION ON RATE OF TAX ON SALE OF SCRAP MATERIALS BEING SCRAP OF VEHICLES, MOTORCYCLES ETC. PURCHASED BY PAYING 13.5%.
	CTS-55/2012/202 DTD.15/06/2013	CLARIFICATION ON THE RATE OF TAX ON SUTLI, JUTE BAGS AND GUNNY BAGS MADE FROM JUTE.
	CTS-14/2012/237 DTD.16/05/2013	CLARIFICATION ON HT WIRE USED FOR OVERHEAD TRANSMISSION LINE MATERIALS, UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-6/2009/334 DTD.13/05/2013	CLARIFICATION AS TO WHETHER MANAGEMENT CONTRACT IS ELIGIBLE FOR WCT DEDUCTION.
	CTS-6/2009/302 DTD.02/04/2013	CLARIFICATION AS TO WHETHER ENTRY TAX LEVIABLE ON EQUIPMENTS/GOODS USED FOR BROADCASTING PURPOSE OR "HEADEND IN THE SKY"(HITS) SERVICES.
	CTS-2/2009/315 DTD.12/03/2013	CLARIFICATION ON TAX IN RESPECT OF WORK OF MOBILE FLASH BUTT UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-221/2005/88 DTD.02/03/2013	CLARIFICATION AS TO WHETHER VAT IS APPLICABLE ON INTRA-STATE STOCK TRANSFER FROM ONE MANUFACTURING UNIT TO ANOTHER HAVING DIFFERENT TIN.
	CTS-14/2012/223 DTD.01/03/2013	RATE OF TAX ON COPPER SCRAP UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-29/2008/358 DTD.01/03/2013	RATE OF TAX ON POLYPROPYLENE WOOVEN BAG UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-63/2005/306 DTD.30/01/2013	CLARIFICATION AS TO WHETHER CANTEEN STORES DEPARTMENT ARE ENTITLED TO GET ITC ON IMFL PURCHASED WITHIN THE STATE ON FULL PAYMENT OF TAX AND SOLD TO OUTSIDE THE STATE TOP REGISTERED DEALER SUPPORTED BY C-FORM.
	CTS-42/2011/53 DTD.30/01/2013	CLARIFICATION AS TO WHETHER CHARGES OF SERVICES IN INTENSIVE CARE UNIT AND HIGH DEPENDENCY UNIT ARE SUBJECT TO LEVY TAX UNDER THE ASSAM TAX ON LUXURIES (HOTELS, LODGING HOUSES AND HOSPITALS) ACT, 1989.
	CTS-71/2007/229 DTD.28/02/2013	CLARIFICATION ON RULE 57A(k) OF THE ASSAM VALUE ADDED TAX RULES, 2005.
	CTS-50/2011/369 DTD.27/02/2013	CLARIFICATION ON THE RATE OF TAX ON NIMSON AYURVEDIC AMLA HAIR OIL UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-51/2011/172 DTD.20/02/2013	CLARIFICATION AS TO WHETHER THE VALUE OF TRANSPORTATION UNDERTAKEN BY A FIRM WILL ATTRACT LEVY OF TAX UNDER THE PROVISIONS OF ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/206 DTD.01/02/2013	CLARIFICATION ON RATE OF TAX APPLICABLE ON CATERING SERVICES UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-21/2005/352 DTD.01/02/2013	CLARIFICATION ON RATE OF TAX APPLICABLE ON THE ITEM "BPL KIT" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-78/2007/417 DTD.17/11/2012	CLARIFICATION ON "MADHUSUDHAN BRAND MILK POWDER" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-21/2005/340 DTD.16/10/2012	CLARIFICATION ON WORKS CONTRACT.
	CTS-50/2011/270 DTD.24/08/2012	CLARIFICATION ON THE CONSIDERATION RECEIVED AGAINST THE BUSINESS OF GIVING OF HIRE/lEASING BANDWIDTH UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-63/2005/30 DTD.21/08/2012	CLARIFICATION ON RATE OF TAX UNDER THE ASSAM VALUE ADDED TAX ACT, 2003 ON GLASS BOTTLES, JARS, ETC. AS PACKING MATERIALS, GLASS SCRAPE AS RAW MATERIAL, GLASS TUMBLERS LIKE CUP, ETC. KEROSENE LAMP GLASS CHIMNEY, KEROSENE LAMP GLASS CONTAINER BASE (POT).
	CTS-21/2005/331 DTD.09/08/2012	CLARIFICATION ON LIABILITY UNDER THE VAT ON THE EXECUTION OF ONSHORE SERVICE CONTRACT AND ANY TDS IS LIABLE TO BE DEDUCTED UNDER SECTION 47 ON PAYMENT AGAINST THE ONSHORE SERVICE CONTRACT.
	CTS-63/2005/280 DTD.09/08/2012	CORRIGENTUM TO THE ORDER ISSUED VIDE MEMO NO. CTS.50/2005/279-A DATED 27TH JUNE, 2012.
	CTS-51/2011/78 DTD.16/07/2012	CLARIFICATION ON ENTRY TAX ON ALTERNATOR USED IN D.G. SET.
	CTS-29/2008/337 DTD.10/07/2012	CLARIFICATION ON LEVY OF TAX ON WORK OF TRANSPORTATION INCLUDING LOADING AND UNLOADING OF MATERIALS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-6/2009/285 DTD.04/07/2012	CLARIFICATION ON THE RATE OF TAX ON COOKED FOOD SOLD IN THE RESTAURANT AS MEAL AND RATE OF TAX ON THE PACKED COOKED FOOD DELIVERED TO THE HOUSE OF CUSTOMER OR PLACE OF THE CUSTOMER.
	CTS-43/2011/66 DTD.09/06/2012	CLARIFICATION AS TO WHETHER MALT SPIRIT AND MATURED MALT SPIRIT ARE TAXABLE UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-50/2005/279 DTD.27/06/2012	CLARIFICATION ON IMPORTED MATERIALS FROM OUTSIDE THE COUNTRY WHICH ARE RECEIVED ON STOCK TRANSFER BASIS FROM HEAD OFFICE AND BRANCHES UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-91/2002/304 DTD.21/06/2012	CLARIFICATION ON MANUFACTURE OF PACKAGED DRINKING WATER UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/139 DTD.16/06/2012	CLARIFICATION ON COMPOSITION SCHEME FOR WORKS CONTRACT (DEDUCTION OF THE VALUE OF IMPORTED MATERIALS CONSUMED IN WORKS).
	CTS-78/2007/376 DTD.11/06/2012	CLARIFICATION ON RECHARGE COUPON (VOUCHERS) AND ELECTRONIC RECHARGE (E-RECHARGING) UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/29 DTD.06/06/2012	CLARIFICATION AS TO WHETHER CONSULTANCY SERVICE (GEO-TECHNICAL INVESTIGATION) IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2012/28 DTD.06/06/2012	CLARIFICATION AS TO WHETHER CONSULTANCY SERVICE (GEO-TECHNICAL INVESTIGATION) IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-2/2009/235 DTD.19/05/2012	CLARIFICATION ON RATE OF TAX ON BAMBOO PLY AND BAMBOO BOARDS AFTER 31-03-2012 UNDER ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-2/2009/225 DTD.07/04/2012	CLARIFICATION ON RATE OF TAX ON MODIFIED BITUMEN i.e. CRUMB RUBBER MODIFIED BITUMEN (CRMB), POLYMER MODIFIED BITUMEN (PMB).
	CTS-53/2006/233 DTD.29/03/2012	CLARIFICATION ON RATE OF TAX ON VERTICAL BLIND, AWNING, TOUGHENED GLASS, FLOAT GLASS WITH EDGING WORK, FLOAT GLASS WITH ART WORK, ALUMINUM PANEL SHEET, SHOWER ENCLOSURES SYSTEM, SHOWROOM/BUILDING FACADE SYSTEM, ROLLER/ROMAN/ROMANHEUS/ROLL UP BLINDS.
	CTS-21/2005/228 DTD.20/03/2012	CLARIFICATION ON RATE OF TAX ON STEVIA LEAVES.
	CTS-51/2011/50 DTD.16/03/2012	CLARIFICATION ON RATE OF TAX ON PVC ELECRICAL INSULATION TAPE.
	CTS-69/2006/88 DTD.27/02/2012	CLARIFICATION WHETHER THE ITEM MAKHANA (NAKULDANA), MISRRI COMES UNDER THE ITEM SUGAR.
	CTS-2/2009/209 DTD.24/02/2012	CLARIFICATION ON THE RATE OF TAX ON SIKA LATEX POWDER/SIKA LATEX.
	CTS-69/2006/84 DTD.27/01/2012	CLARIFICATION ON THE RATE OF TAX ON "COAL TAR" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-2/2009/175 DTD.17/10/2011	CLARIFICATION ON THE RATE OF TAX ON THE MEDICAL EQUIPMENTS NAMELY VELA,SANNET, STARPLUS, SP-102 ETC.
	CTS-51/2011/99 DTD.21/11/2011	CLARIFICATION ON RATE OF TAX ON ALUMINIUM CONDUCTOR STEEL RE-INFORCED (ACSR).
	CTS-53/2006/214 DTD.03/11/2011	CLARIFICATION ON THE LAIBILITY TO DEPOSIT/FURNISH SECURITY WHILE OBTAINING TRANSIT PASSES.
	CTS-69/2006/220 DTD.17/10/2011	CLARIFICATION ON RATE OF TAX ON VASMOL YOGIRAJ AYURVEDIC OIL (THANDA TEL).
	CTS-50/2005/273 DTD.21/09/2011	CLARIFICATION ON WHETHER ENTRY TAX IS REQUIRED TO PAY ON IMPORTED MATERIALS WHICH ARE RECEIVED ON STOCK TRANSFER BASIS FROM HEAD OFFICE OUT SIDE THE STATE.
	CTS-51/2011/31 DTD.21/09/2011	CLARIFICATION ON "COMPOSITION SCHEME FOR REAL ESTATE DEVELOPER".
	CTS-43/2011/25 DTD.09/09/2011	CLARIFICATION ON RATE OF TAX ON "SOLAR LALTEN".
	CTS-42/2011/26 DTD.02/09/2011	CLARIFICATION ON THE RATE OF TAX ON SPARES AND PARTS USED IN AUTOMOTIVE ENGINES FITTED IN LIGHT COMMERCIAL VEHICLE.
	CTS-53/2006/189 DTD.24/08/2011	CLARIFICATION ON APPLICABILITY OF RSTE OF TAX ON DECLARED GOODS UNDER CLAUSE (xi) OF SECTION 14 OF THE CENTRAL SALES TAX ACT, 1956.
	CTS-50/2011/14 DTD.11/08/2011	CLARIFICATION ON REFUND OF EXCESS INPUT TAX CREDIT.
	CTS-63/2005/224 DTD.09/08/2011	CLARIFICATION ON RATE OF TAX ON AGRO SHED NET HDPE KNITTED FABRIC UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-29/2008/213 DTD.01/08/2011	CLARIFICATION ON THE RATE OF TAX ON SPARE PARTS OF DIESEL ENGINE PUMPSETS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-42/2011/16 DTD.22/07/2011	CLARIFICATION ON DUCTILE IRON PIPE UNDER THE ASSAM ENTRY TAX ACT,2008.
	CTS-77/2007/345 DTD.08/07/2011	CLARIFICATION ON THE RATE OF TAX ON AAA CONDUCTORS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-91/2002/263 DTD.08/07/2011	CLARIFICATION ON THE RATE OF TAX UNDER THE "COMPOSITION SCHEME FOR WORKS CONTRACT".
	CTS-2/2009/118 DTD.06/06/2011	CLARIFICATION ON ESCALATOR UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-7/2009/311 DTD.04/06/2011	CLARIFICATION ON CAR A.C. PARTS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-84/2007/376 DTD.24/05/2011	CLARIFICATION ON RATE OF TAX ON FLUSH DOOR UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-78/2007/365 DTD.24/05/2011	CLARIFICATION AS TO WHETHER PROCESSED VEGETABLE PRODUCT INCLUDES SOYA BORI SINCE OPERATION OF ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-28/2008/294 DTD.24/05/2011	CLARIFICATION ON ANY ACTIVITY OF TRANSPORTATION OF GOODS WHICH DOES NOT INVOLVE ANY TRANSFER OF PROPERTY IN GOODS UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-7/2009/286 DTD.30/04/2011	CLARIFICATION ON A) WHETHER A CONTRACTOR IS LIABLE TO PAY VAT WHILE EXECUTING WORKS CONTRACT WHEN THE REQUIRED MATERIALS ARE SUPPLIED BY THE CONTRACTEE TO THE CONTRACTOR FREE OF ANY CHARGE? B) WHETEHR THE CONTRACTEE IS RESPONSIBLE TO DEDUCT TAX AT SOURCE UNDER SECTION 47(1)(a) OF THE AVAT ACT,2003 WHERE TAXABLE TURNOVER DETERMINED FOLLOWING THE PRINCIPLES LAID DOWN UNDER SECTION 11 OF THE AVAT ACT, 2003 IS NIL? C) WHETHER NO DEDUCTION CERTIFICATE AS PROVIDED UNDER 47(1)(b) READ WITH RULE 28(2)(a) IS REQUIRED TO BE OBTAINED WHERE TAXABLE TURNOVER MENTIONED ABOVE IS NIL?
	CTS-56/2005/236 DTD.08/04/2011	CLARIFICATION ON RATE OF TAX ON COOKED FOOD, (TRADITION INDIAN SAVORIES, HOTDOGS, BURGERS,SAMOSA,DESERTS, HAND MADE CHOCOLATES ETC.).
	CTS-63/2005/217 DTD.04/04/2011	CLARIFICATION ON SECURITY DEPOSIT WHILE OBTAINING THE TRANSIT PASS.
	CTS-28/2008/202 DTD.31/03/2011	CLARIFICATION ON RATE OF TAX ON ALUMINIUM CHANNELS AND DOOR AND WINDOW SECTIONS. UNDER THE AVAT ACT,2003.
	CTS-7/2009/297 DTD.30/03/2011	CLARIFICATION ON RATE OF TAX ON 'HERBOZYME' UNDER THE AVAT ACT,2003.
	CTS-6/2009/235 DTD.10/03/2011	CLARIFICATION AS TO WHETHER PRINTING AND SUPPLY OF HEAD TEACHER'S TRAINING MODULE OF AS COMPONENT, ACADEMIC CALENDAR, EVALUATION CUM PRACTICE BOOK, KAJYA PATRA, SISHUR GEET KABITA, KHEL DHEMALIR SANKALAN, ANNUAL REPORT, TEACHERS TRAINING MODULE OF NCF, THEMATIC ACTIVITY BOOK OF ECCCE COMPONENT ETC, WHERE SPECIFICATION ARE SPECIFIED IN THE BID DOCUMENT ARE TAXABLE UNDER EXEMPTED SCHEDULE OR OTHER SCHEDULE.
	CTS-50/2005/222 DTD.10/03/2011	CLARIFICATION AS TO WHETHER TAX UNDER AVAT ACT,2003 IS APPLICABLE ON JOB OF CLEANING DONE BY MENIAL LABOUR IN SECRETARIAT ADMINISTRATION DEPT. PREMISES ORDER BY SAD(N) BRANCH.
	CTS-77/2007/300 DTD.01/03/2011	CLARIFICATION AS TO WHETHER ENTRY TAX IS LEVIABLE ON INDUSTRIAL VALVES BEING IMPORTED BY OIL AND GAS COMPANIES FOR THEIR OIL AND GAS INSTALLATION.
	CTS-53/2006/170 DTD.23/02/2011	CLARIFICATION AS TO WHETHER (i) VALUE EVALUATION AND PRACTICE BOOKS CAN BE TREATED AS EXERCISE BOOKS (ii) PRINTING AND SUPPLY ORDER GIVEN BY SSA, ASSAM FOR EVALUATION AND PRACTICE BOOKS SHALL BE TREATED AS 'SALE' OR 'WORK', 'CONTRACT' (III) DEALER IS ELIGIBLE FOR AVAILING 'REMISSION' ON THE ABOVE TRANSACTION ON STRENGTH OF HIS ELIGIBILITY AND ENTITLEMENT CERTIFICATE GRANTED TO HIM AS MANUFACTURER OF EXERCISE BOOKS.
	CTS-3/2009/208 DTD.22/02/2011	CLARIFICATION ON RATE OF TAX ON READYMADE GARMENTS, THE MAXIMUM RETAIL PRICE PER PIECE EXCEEDING RUPEES FIVE THOUSAND.
	CTS-29/2008/187 DTD.09/02/2011	CLARIFICATION ON RATE OF TAX ON ALUMINIUM FOIL AND ALUMINIUM FOIL MADE CONTAINER.
	CTS-91/2002/234 DTD.08/02/2011	CLARIFICATION AS TO WHETHER THERE IS ANY SALES TAX IN ARCHITECTURAL CONSULTANCY.
	CTS-21/2005/172 DTD.07/02/2011	CLARIFICATION ON RATE OF TAX ON SECOND HAND TEXTILE MACHINERY.
	CTS-50/2005/202 DTD.04/02/2011	CLARIFICATION ON OLYSET NET ( INSECTICIDE INCORPORATED MOSQUITO NET). UNDER THE AVAT ACT,2003.
	CTS-77/2007/284 DTD.01/02/2011	CLARIFICATION AS TO WHETHER PERSON LIABLE TO DEDUCT VAT UNDER SECTION 47 OF THE AVAT ACT, 2003 ARE LIABLE TO DEDUCT TAX FROM DEALER REGISTERED OUTSIDE THE STATE OF ASSAM AGAINST SUPPLY OF GOODS IN THE COURSE OF INTER STATE TRADE AND COMMERCE AGAINST 'C' FORM.
	CTS-20/2008/172 DTD.05/01/2011	CLARIFICATION ON ISSUE OF FORM 61/62 AGAINST THE IMPORT OF ELEVATORS INTO THE STATE AND TO PAY ENTRY TAX THEREON.
	CTS-56/2005/235 DTD.20/12/2010	CLARIFICATION ON RATE OF TAX ON "CAKEJEL".
	CTS-7/2009/254 DTD.20/12/2010	CLARIFICATION ON EDUCATIONAL INSTITUTE IN RESPECT OF REGISTRATION UNDER THE AVAT ACT,2003 AND SERVICE OF FOOD, DRINKS ETC. PROVIDED TO STUDENTS BY EDUCATIONAL INSTITUTION.
	CTS-41/2007/307 DTD.20/12/2010	CLARIFICATION ON THE APPLICABLE RATE OF TAX UNDER THE AVAT ACT,2003 FOR THE PERIOD 01-05-2005 TO 31-10-2009 IN RESPECT OF 1) ITCH GUARD CREAM, 2) ITCH GUARD DERMI COOL PRICKLY HEAT POWDER (REGULAR, LAVENDER, SANDAL).
	CTS-77/2007/276 DTD.18/12/2010	CLARIFICATION ON QUERY BY ASEB, BIJULI BHAWAN, PALTAN BAZAAR, GUWAHATI-1.
	CTS-53/2006/162 DTD.30/11/2010	CLARIFICATION AS TO WHETHER CARRYING CONTRACT FALLS UNDER WORKS CONTRACT AND WHETHER VAT IS LEVIABLE ON SUCH CARRYING CONTRACT UNDER THE VAT ACT.
	CTS-50/2005/196 DTD.26/11/2010	CLARIFICATION ON LEVY OF TAX ON PROVIDING OF MOTOR LAUNCH ON PURELY DAILY HIRE CHARGE BASIS.
	CTS-77/2007/270 DTD.22/11/2010	RATE OF TAX ON ICING SUGAR.
	CTS-91/2002/195 DTD.04/10/2010	CLARIFICATION ON RATE OF TAX ON "PARTICLE BOARD".
	CTS-21/2005/162 DTD.24/09/2010	CLARIFICATION ON RATE OF TAX ON RE-TREADING JOB ON TYRES.
	CTS-78/2007/352 DTD.04/09/2010	CLARIFICATION ON THE RATE OF TAX ON THE ITEM "MADHUSUDAN" BRAND SKIMMED MILK POWDER UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-29/2008/160 DTD.26/08/2010	CLARIFICATION ON RATE OF TAX ON 'NOTE BOOK' WHICH ARE HARD BOUND SETS OF BLANK (RULED) SHEETS MEANT FOR WRITING.
	CTS-41/2007/213 DTD.17/08/2010	CLARIFICATION AS TO WHETHER DRAWING OF M.S. BLACK WIRE FROM 6MM AND 8MM ROD AND COIL WILL AMOUNT TO MANUFACTURE UNDER THE PROVISIONS OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-56/2002/355 DTD.11/08/2010	CLARIFICATION ON THE RATE OF TAX ON "UJALA SUPREME" UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-71/2007/152 DTD.30/07/2010	CALRIFICATION ON THE RATE OF TAX ON "PLASTER OF PARIS" UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-56/2005/221 DTD.17/07/2010	CLARIFICATION ON RATE OF TAX ON STEEL ALMIRAH, JACK, PANEL BOARD, TRANSMISSION TOWER AND FORM BOX UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CTS-28/2008/162 DTD.17/07/2010	CLARIFICATION ON LEASE TRANSACTION IN RESPECT OF M/S POWER GRID CORPORATION OF INDIA LTD.
	CTS-21/2005/153 DTD.12/07/2010	CLARIFICATION AS TO WHETHER WORKS CONTRACT TAX IS APPLICABLE FOR A CONTRACT RECEIVED BY M/S BOC INDIA LTD., BRPL TOWNSHIP, BONGAIGAON, IN KOLKATA.
	CTS-3/2009/162 DTD.01/07/2010	CLARIFICATION ON RATE OF TAX ON 1) DAINCHA GREEN MANURE SEEDS AND 2) SUNHEMP GREEN MANURE SEEDS.
	CTS-69/2006/68 DTD.15/06/2010	CLARIFICATION OF RATE OF TAX ON (i) SPORTS GOODS, (II) FURNACE OIL, (III) SCRAP GLASS, (IV) HDPE BAGS UNDER AVAT ACT, 2003.
	CTS-71/2007/126 DTD.11/06/2010	CLARIFICATION ON THE RATE ON AUTOMOTIVE ENGINE FITTED IN LIGHT COMMERCIAL VEHICLE UNDER THE AVAT ACT, 2003.
	CTS-71/2007/125 DTD.11/06/2010	CLARIFICATION ON THE RATE OF TAX ON MACHINERIES WITH SPARES AND ACCESSORIES OF (1) BATCHING PLANT (2) TRANSIT MIXTURES (3) BOOM PUMP (4) METRO PUMP, (5) VIBRATORY ROLLERS AND (6) PNEUMATIC TYRES UNDER THE AVAT ACT, 2003.
	CTS-28/2008/139 DTD.09/06/2010	CLARIFICATION ON RATE OF TAX ON PLASTIC ARTICLES NAMELY PVC/HIPSPET/TRAY, BLISTERS WHICH ARE USED FOR PACKING GOODS.
	CTS-77/2007/245 DTD.24/05/2010	CLARIFICATION ON WHETHER THE ENTRY TAX IS LEVIABLE ON IMPORT OF CHEMICALS.
	CTS-41/2007/210 DTD.18/05/2010	CLARIFICATION ON RATE OF TAX ON THE ITEMS NAMELY SURGICAL DRAPES, SURGICAL GOWN, SURGICAL DRESSING AND IMPLANT UNDER THE AVAT ACT, 2003.
	CTS-16/2009/181 DTD.15/05/2010	CLARIFICATION ON THE PETITION FILED BY M/S TAX BAER ASSOCIATION, GUWAHATI.
	CTS-84/2007/190 DTD.06/05/2010	CLARIFICATION ON THE PETITION FILED BY M/S EMAMI LTD.,EPIP,AMINGAON, GUWAHATI IN RESPECT OF REGISTRATION NUMBER FOR THEIR MANUFACTURING UNIT AND TRADING DEPOT.
	CTS-6/2009/201 DTD.05/05/2010	CLARIFICATION ON INTRACULAR LENSES UNDER THE ASSAM VALUE ADDED TAX ACT.
	CTS-3/2009/150 DTD.06/05/2010	CLARIFICATION ON ORDER NO. CTS-56/2005/194 DTD. 8-12-2009 REGARDING DEFINITION OF 'CHEMICALS' OCCURING IN ENTRY AT SL. NO. 51 OF SCHEDULE TO THE ASSAM ENTRY TAX ACT, 2008.
	CTS-56/2005/244 DTD.05/05/2010	CLARIFICATION AS TO WHETHER TRANSPORT SERVICE PROVIDED TO ASEB WILL FALL UNDER THE AMBIT OF SECTION 2(43) (IV) OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-6/2009/199 DTD.04/05/2010	CLARIFICATION ON RATES ON CERTAIN ITEMS NAMELY, DABUR LAL TAIL, DABUR MRITSANJIVANI SURA, ODOMOS CREAM AND GRIPE WATER MANUFACTURED BY M/S DABUR INDIA LTD.
	CTS-21/2005/131 DTD.03/04/2010	CLARIFICATION ON RATE OF TAX ON SUPPLY, INSTALLATION AND COMMISSIONING OF GAS ENGINE DRIVER GENERATING SETS.
	CTS-71/2007/108 DTD.31/03/2010	CLARIFICATION ON RATE OF TAX ON - BATTERY SERVICE EQUIPMENT, NOZZLE TESTER, SERVICE TOOLS, SOFTWARE (ESI), SPARK PLUG TESTER, TEST EQUIPMENT HW, TEST WEQUIPMENT (TINR), TYRE CHARGER, WHEEL BALANCER.
	CTS-6/2009/150 DTD.22/03/2010	CLARIFICATION AS TO WHETHER EMPTY TIN CONTAINER BROUGHT FROM OUTSIDE THE STATE FOR PACKING/RE-PACKING ARE EXIGIBLE TO TAX UNDER THE ASSAM ENTRY TAX ACT, 2008 OR NOT.
	CTS-3/2009/108 DTD.08/03/2010	CLARIFICATIONS AS TO WHETHER SPONGE IRON, FERRO, SILICON, SILICO MANGANESE AND IGNOT MOULD IMPORTED FROM OUTSIDE ASSAM TO BE USED AS RAW MATERIAL IN ASSAM ARE LIABLE TO ENTRY TAX AS PER SCHEDULE OF ASSAM ENTRY TAX ACT, 2008.
	CTS-84/2007/176 DTD.04/03/2010	CLARIFICATION ON THE DELAER ENGAGED IN WORKS CONTRACT IS LIABLE FOR ENTRY TAX FOR GOODS PURCHASED FROM OUTSIDE THE STATE SUCH AS CEMENT, BITUMENT, STEEL (TMT BARS ETC.), HARDWARE GOODS ETC. WHICH ARE USED IN GOVT. CONSTRUCTIONS WORKS( FOR CONSTRUCTION OF ROADS AND BUILDING).
	CTS-21/2005/113 DTD.04/03/2010	CLARIFICATION AS TO WHETHER CIRCULAR (ROUND) SHAPED PIECES OF ALUMINIUM WITH DIFFERENT DIAMETER BROUGHT INTO THE STATE AS RAW MATERIALS ARE LIABLE TO ENTRY TAX UNDER ASSAM ENTRY TAX ACT, 2008.
	CTS-28/2008/125 DTD.25/02/2010	CLARIFICATION ON RATE OF TAX ON BLOCK BOARD AND DECORATIVE PLYWOOD (VENEER).
	CTS-69/2006/62 DTD.12/02/2010	CLARIFICATION AS TO WHETHER 'BARCODE PRINTED LABEL' PRODUCTION IS A MANUFACTURING ACTIVITY OR NOT.
	CTS-84/2007/170 DTD.06/02/2010	CLARIFICATION AS TO WHETHER FRESH OR GREEN TURMERIC IS TAXABLE UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-6/2009/131 DTD.01/02/201	CLARIFICATION ON RATE OF TAX ON PMMA INTRAOCULAR LENSES, ACRYSOF SINGLE-PIECE INTRACOCULAR LENSES, ACRYSOF MULTI-PIECE LENSES AND ACRYSOF RESTOR INTRAOCULAR LENSES.
	CTS-3/2009/95 DTD.01/02/2010	CLARIFICATION ON TAXABILITY OF RATE OF TAX ON "PAPER PLATE".
	CTS-28/2008/116 DTD.01/02/2010	CLARIFICATION AS TO WHETHER "HIRING OF VEHICLES" CONTRACT FALLS UNDER LEASE TRANSACTION AS UNDER SL.3 OF THE FIFTH SCHEDULE OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-29/2008/148 DTD.18/01/2010	CLARIFIACTION AS TO WHETHER 4% VAT IS APPLICABLE TO CSD FOR THE STORES UNDER DIFFERENT SCHEDULES PROCURED FROM VARIOUS FIRMS INSIDE AND OUTSIDE THE STATE AND SOLD TO UNIT RUN CANTEEN (URCS) AND DEFENCE PERSONNEL FOR THEIR PERSONAL CONSUMPTION.
	CTS-7/2009/205 DTD.02/01/2010	CLARIFICATION AS TO WHETHER TAX IS APPLICABLE ON FREE GOODS/BONUS OF MEDICINE AFTER TRANSPORTATION OF THE "DRUGS AND MEDICINES" FROM SCHEDULE IV TO SCHEDULE II WITH EFFECT FROM 31-10-2009.
	CTS-63/2005/194 DTD.29/12/2009	CLARIFICATION OF RATE OF TAX ON SOVOLIN ANTISEPTIC CREAM & SOVALIN EMOLLIENTS FOR THE PERIOD 29-07-2005 TO 31-10-2009.
	CTS-69/2006/53 DTD.24/12/2009	CLARIFICATION ON CONCESSION TO CSD.
	CTS-58/2005/189 DTD.22/12/2009	CLARIFICATION ON RATE OF TAX ON DIAGNOSTIC X-RAY FILM/PLATE.
	CST-91/2002/180 DTD.21/12/2009	CLARIFICATION AS TO WHETHER GOVERNMENT DEPARTMENT CAN CLAIM CONCESSION OF RATE OF TAX BY PRODUCING 'C' FORM OR 'D' FORM.
	CTS-56/2005/196 DTD.19/12/2009	CLARIFICATION RELATING TO LEVY, ASSESSMENT AND COLLECTION OF TAX ON 'RECTIFIED SPIRIT' IMPORTED TO ASSAM.
	CTS-70/2007/409 DTD.19/12/2009	CLARIFICATION ON TAX LIABILITY UNDER THE ASSAM ENTRY TAX ACT, 2008 IN RESPECT OF POLYESTER FILM, METALLISED PET, METALLISED BOPP, ALUMINIUM FOIL FILM AND POLY FILM.
	CTS-3/2009/85 DTD.14/12/2009	CLARIFICATION ON RATE OF TAX ON DRUMS OF ALL VARIETIES.
	CTS-41/2007/203 DTD.11/12/2009	CLARIFICATION ON RATE OF TAX ON ICING SUGAR.
	CTS-56/2005/194 DTD.08/12/2009	CLARIFICATION REGARDING TAXABILITY ON PVC GRANULES.
	CTS-84/2007/164 DTD.01/12/2009	CLARIFICATION ON THE PRINTING JOB FOR PRINTING OF NEWSPAPER WHERE THE MATERIAL OF PRINTING LIKE PLATE, NEWSPRINT AND INK ARE SUPPLIED BY THE CUSTOMER AND CLARIFICATION ON PRINTING OF TEXT BOOK FOR THE GOVT. OF ASSAM, EDUCATION DEPARTMENT.
	CTS-71/2007/98 DTD.18/11/2009	CLARIFICATION ON THE RATE OF VAT OF SOME PARTS OF MOTOR VEHICLES LIKE HUB BOLT, PROPELLER SHAFT BOLT, HANGER BOLT, CROWN BOLT, CROWN CAGE BOLT, THIRD ARM BOLT, DIFFERENTIAL STUD, STEERING BOLT, GEAR BOX BOLT, CONNECTING ROD BOLT.
	CTS-77/2007/224 DTD.09/11/2009	CLARIFICATION AS TO WHETHER THE CONSULTANCY SERVICE WORK INVOLVING ROADS, FIELDS AND TOPOGRAPHY ETC. AND ALSO FIELD INVESTIGATION IN SOIL TESTING BY EXPLORATION IS LIABLE FOR LEVY OF TAX.
	CTS-7/2009/94 DTD.05/11/2009	CLARIFICATION ON THE PETITION FILED BY M/S TAX BAR ASSOCIATION IN RESPECT OF THE ASSAM GAZETTE EXTRA ORDINARY NO. 346 AND 347 BOTH DATE 31.10.2009 ISSUED UNDER MEMO NO. FTX.55/2005/Pt-III/118 AND FTX.55/2005/Pt-V/194 RESPECTIVELY DATED 31.10.2009.
	CTS-71/2007/92 DTD.27/10/2009	CLARIFICATION AS TO WHETHER M/S HINDUSTAN PAPER CORPORATION LTD. (HPCL), CACHAR PAPER MILL ARE ENTITLED TO AVAIL 100% ITC OVER THE CST RATE 3% AND 2% IN CASE OF RAW MATERIALS (INPUT) PURCHASE OF HIGHER RATE OF TAX.
	CTS-7/2009/91 DTD.19/10/2009	CLARIFICATION AS TO WHETHER ENTRY TAX IS PAYABLE ON PAPER SACKS WITH ALUMINIUM LINING.
	CTS-71/2007/78 DTD.14/09/2009	CLARIFICATION AS TO WHETHER VAT IS APPLICABLE ON CONTRACT FOR SURVEY, MAP MAKING AND SOIL INVESTIGATION.
	CTS-28/2008/104 DTD.07/09/2009	CLARIFICATION ON RATE OF TAX ON "GLUCOSE" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-14/2008/499 DTD.07/09/2009	CLARIFICATION AS TO WHETHER "HYDRATED LIME' FALLS UNDER THE CATEGORY OF "CHEMICALS" OR NOT.
	CTS-2/2009/140 DTD.29/08/2009	CLARIFICATION ON THE RATE OF TAX ON ORTHOPEDIC APPLIANCES USED FOR PREVENTING OR CORRECTION BODILY DEFORMITIES OR FOR SUPPORTING OR HOLDING ORGANS FOLLOWED BY ILLNESS OR OPERATIONS.
	CTS-70/2007/318 DTD.28/08/2009	CLARIFICATION AS TO WHETHER THE PROCESS OF PRODUCING SOAP STONE POWDER FROM SOAP IS A MANUFACTURING PROCESS AND THE RATE OF TAX ON "SOAP STONE POWDER".
	CTS-29/2008/148 DTD.20/08/2009	CLARIFICATION AS TO WHETHER THE DELIVERY/DESPATCH AND/OR DISTIRBUTION OF WHEAT PRODUCTS BY THE MEMBERS OF THE ASSAM ROLLER FLOUR MILLS ASSOCIATION TO THE FAIR PRICE SHOPS UNDER PDS SCHEME ON THE DIRECTION OF DEPUTY COMMISSIONER OF THE DISTRICT AMOUNTS TO SALE TAXABLE UNDER THE AVAT ACT,2003, OR NOT.
	CTS-84/2007/141 DTD.07/08/2009	CLARIFICATION AS TO WHETHER TAX IS LEVIABLE ON TEA SOLD LOCALLY OR SENT ON STOCK TRANSFER AFTER BLENDING AND PACKAGING.
	CTS-7/2009/83 DTD.07/08/2009	CLARIFICATION AS TO WHETHER THE TERM "THE VALUE OF THE WORKS CONTRACT" WILL INCLUDE THE AMOUNT OF SERVICE TAX AND VAT CHARGED BY THE DEALER, PARTICULARLY FOR THE PURPOSE OF DETERMINING THE DEDUCTIONS ALLOWABLE UNDER THE PROVISO TO SUB-SECTION (C) OF SECTION 11 OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-2/2009/89 DTD.30/07/2009	CLARIFICATION ON RATE OF TAX OF FABRICATED TRANSMISSION LINE TOWER AND SWITCHYARD MATERIALS MADE OF GM/HT STEEL SECTIONS UNDER THE ASSAM ENTRY TAX ACT, 2008.
	CTS-2/2009/88 DTD.28/07/2009	CLARIFICATION PN RATE OF TAX ON "SELF RETRACTABLE WIRE ROPE FALL ARRESTER BLOCK" (SAFETY ITEM).
	CTS-29/2008/147 DTD.18/07/2009	CLARIFICATION ON SECURITY DEPOSIT UNDER SECTION 76 (4) OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-78/2007/191 DTD.09/07/2009	CLARIFICATION AS TO WHETHER "NYCIL POWDER" IS COSMETIC OR MEDICAL PRODUCT.
	CTS-41/2007/160 DTD.08/07/2009	CLARIFICATION REGARDING THE ACTIVITY OF ADDING FLAVOUR AND TRANSFORMING THE SAME FROM PLAIN CHEWING TOBACCO TO FLAVOURED CHEWING TOBACCO WOULD BE CONSTRUED AS MANUFACTURE, ETC.
	CTS-83/2007/174 DTD.07/07/2009	CLARIFICATION IN THE MATTER OF TAXABILITY OF H.R. COILS UNDER THE ENTRY TAX ACT, 2008.
	CTS-3/2009/144 DTD.02/07/2009	CLARIFICATION AS TO WHETHER THE PRODUCERS' OF TV PROGRAMME ARE LIABLE TO PAY WORK CONTRACT UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-29/2008/126 DTD.02/07/2009	CLARIFICATION AS TO WHETHER ENTRY TAX IS LEVIABLE ON 'ORDINARY PLASTIC POUCH'.
	CTS-28/2008/104 DTD.01/07/2009	CLARIFICATION ON THE RATE OF TAX APPLICABLE TO DABUR PRODUCT NAMELY "RED TOOTH POWDER (LAL DANTA MANJAN)".
	CTS-48/2005/243 DTD.24/06/2009	CLARIFICATION AS TO WHETHER M/S TATA TEA LTD, GUWAHATI, SHALL BE EXEMPTED FROM PAYMENT OF ENTRY TAX ON THE IMPORT OF "BLACK TEA" (USE FOR BLENDING AND PACKETING) FROM OUTSIDE THE STATE OF ASSAM.
	CTS-6/2009/54 DTD.23/06/2009	CLARIFICATION AS TO WHETHER TAX IS DEDUCTIBLE UNDER ASSAM VALUE ADDED TAX ACT, 2003 FROM SUMS PAID AGAINST LABOUR CONTRACT NOT INVOLVING ANY TRANSFER OF PROPERTY IN GOODS.
	CTS-2/2009/66 DTD.16/06/2009	CLARIFICATION AS TO WHETHER ENTRY TAX IS APPLICABLE TO A MANUFACTURING UNIT ENGAGED IN MANUFACTURE OF GOODS FOR SALE, ETC.
	CTS-28/2008/100 DTD.04/06/2009	CLARIFICATION ON RATE OF TAX ON 'TARPAULINS & TENTS'.
	CTS-78/2007/164 DTD.28/05/2009	CLARIFICATION ON RATE OF TAX ON DIGITAL DUPLICATOR INK AND DIGITAL DUPLICATOR MASTER ROLL.
	CTS-28/2008/99 DTD.28/05/2009	CLARIFICATION ON RATE OF TAX ON THE ITEM "HAND BOOKS OF ELECTION PROCEDURES".
	CTS-50/2005/160 DTD.27/05/2009	CLARIFICATION AS TO WHETHER VAT IS APPLICABLE ON LABOUR WAGES.
	CTS-77/2007/185 DTD.12/05/2009	CLARIFICATION AS TO WHETHER SILICO MANGANESE SPRING STEEL ROD OF GRADE 55 SI 7 OF THE IS 3195-1992 SHALL BE COVERED UNDER THE SPECIFIED GOODS OF ASSAM ENTRY TAX ACT, 2008.
	CTS-6/2009/25 DTD.29/04/2009	CLARIFICATION REGARDING RATE OF TAX ON "HUMAN ALBUMIN" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-77/2007/180 DTD.09/04/2009	CLARIFICATION AS TO WHETHER "FURNACE TRANFORMER" IS CLASSIFIED AS PLANT AND MACHINERY IN THE ASSAM ENTRY TAX ACT, 2008.
	CTS-48/2005/223 DTD.07/04/2009	CLARIFICATION AS TO WHETHER VAT IS APPLICABLE FOR PROVIDING SERVICE AS PER WORK ORDER.
	CTS-50/2005/144 DTD.26/03/2009	CLARIFICATION REGARDING RATE OF TAX ON "STONE CRUSHER MACHINE AND ITS SPARE PARTS AND ACCESSORIES".
	CTS-28/2008/81 DTD.17/03/2009	CLARIFICATION ON THE RATE OF TAX ON ALUMINIUM SECTION LIKE PIPE, CHANNEL & DOOR SECTION.
	CTS-41/2007/117 DTD.13/03/2009	CLARIFICATION OF RATE OF TAX ON "ICING SUGAR".
	CTS-48/2005/177 DTD.13/03/2009	CLARIFICATION WHETHER THE BLENDED TEA PACKETS PREPARED FROM "BLACK TEA" IMPORTED FROM OUTSIDE THE STATE OF ASSAM IS EXEMPTED FROM PAYMENT OF ENTRY TAX.
	CTS-14/2008/404 DTD.24/02/2009	CLARIFICATION AS TO WHETHER THE CHARGING OF SALE TAX ON ROYALITY BY THE DEPARTMENT OF FOREST IS LEGALLY TENABLE OR NOT.
	CTS-53/2006/137 DTD.20/2/2009	CLARIFICATION AS TO WHETHER USE OF LOW VISCOSITY FURANCE OIL(LVFO) FOR DRYING OF MOSQUITO REPELLENT COILS COMES UNDER THE PURVIEW OF ITC ENTITLEMENT.
	CTS-41/2007/100 DTD.23/12/2008	CLARIFICATION REGARDING RATE OF TAX ON "POWER TILLERS" FROM 01-05-2005 TO 28-07-2005.
	CTS-70/2007/153 DTD.21/11/2008	CLARIFICATION OF RATE OF TAX ON ALUMINUM ROLLED(ALUMINUM SHEET), WIRE RODS AND ALUMINUM EXTRUSION.
	CTS-29/2008/553 DTD.15/10/2008	CLARIFICATION OF RATE OF TAX ON PROMUL F.R. & PROTEXT DS 4000.
	CTS-83/2007/76 DTD.15/10/2008	CLARIFICATION ON THE RATE ON NYLON FISH KNITTED FABRIC IN LENGTH AND FISHNET TWINE
	CTS-14/2008/132 DTD.30/09/2008	DETERMINATION OF DISPUTE QUESTION AS TO WHETHER AN INDUSTRIAL ACTIVITY OF TRANSFORMATION OF NON-COMMERCIAL UNDERGROUND RAW WATER INTO MARKETABLE COMMERCIAL COMMODITY KNOWN AS PACKAGED DRINKING WATER TANTAMOUNT TO "MANUFACTURE" AS DEFINED UNDER SECTION 2(30) OF THE AVAT ACT,2003(AS AMENDED)(HEREINAFTERN REFERRED AS AVAT ACT/2003).
	CTS-77/2007/123 DTD.26/09/2008	CLARIFICATION AS TO WHETHER CURRENT MONTH'S/YEARS LIABILITY CAN BE ADJUSTED WITH THE TDS CERTIFICATE PERTAINING TO EARLIER YEARS/PERIOD.
	CTS-41/2007/79 DTD.16/09/2008	CLARIFICATION ON RATE OF TAX ON HAND MADE SOAP IMPORTED FROM OUTSIDE THE STATE.
	CTS-48/2005/199 DTD.05/09/2008	CLARIFICATION ON RATE OF TAX ON CONFERENCE SYSTEM, WIRELESS TEACHING SETS AND SPEAKER UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-56/2005/130 DTD.05/09/2008	RATE OF TAX ON "WELDING RODS".
	CTS-33/2005/84 DTD.05/09/2008	CLARIFICATION REGARDING TAX LIABILITY OF DECLARED GOODS USED IN WORKS CONTRACT.
	CTS-83/2007/69 DTD.29/08/2008	CLARIFICATION ON THE RATE OF TAX ON COTTON COATED FABRIC UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-29/2008/38 DTD.28/08/2008	CLARIFICATION ON RATE OF TAX ON "POTASSIUM ALUMINIUM SULPHATE" i.e. ALUM.
	CST-29/2008/33 DTD.11/08/2008	CLARIFICATION AS TO WHETHER A CONTRACTOR IS LIABLE TO PAY ENTRY TAX AGAINST GOODS OTHER THAN PLANTS AND MACHINERY, ROLLER ETC.
	CST-77/2007/93 DTD.06/08/2008	CLARIFICATION ON RATE OF TAX ON "RECTIFIED SPIRITS" UNDER THE ASSAM VALUE ADDED TAX ACT,2003.
	CST-29/2008/23 DTD.24/07/2008	CLARIFICATION ON RATE OF TAX ON "IRON SCRAP" UNDER SECTION 105 OF THE ASSAM VALUE ADDED TAX ACT, 2003.
	CST-63/2005/118 DTD.10/07/2008	CLARIFICATION ON RATE OF TAX OF "ALUMINIUM SCRAPS" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-63/2005/116 DTD.07/07/2008	CLARIFICATION ON THE PROVISIONS OF THE ASSAM INDUSTRIAL POLICY, 1997/ASSAM INDUSTRIES (TAX REMISSION) SCHEME 2005 UNDER ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-78/2007/149 DTD.03/07/2008	CLARIFICATION ON TAXABILITY OF CUSHION COMPOUND, CUSHION GUM AND RUBBER SOLUTION UNDER AVAT ACT, 2003.
	CTS-78/2007/148 DTD.03/07/2008	CLARIFICATION ON RATES OF TAX ON "COOL BANPHOOL OIL".
	CTS-78/2007/147 DTD.03/07/2008	CLARIFICATION ON RATES OF TAX ON 'BOROLINE' MANUFACTURED BY M/S G.D. PHARMACEUTICALS (P) LTD., GUWAHATI
	CTS-78/2007/146 DTD.03/07/2008	RATE OF TAX ON 'ASPOLINE' MANUFACTURED BY M/S ASSAM CHEMICAL & PHARMACEUTICALS (P) LTD., GUWAHATI
	CTS-77/2007/86 DTD.03/07/2008	CLARIFICATION ON RATE OF TAX ON THE ITEMS ACCESSORIES AND FITTING OF PVC PIPES (SMALLER PIECES OF PVC PIPES)
	CTS-50/2005/126 DTD.03/07/2008	CLARIFICATION ON RATE OF TAX ON BUCKETS, BUCKETS WITH LIDS, DRUMS WITH LIDS AND ROUND TUBES
	CTS-41/2007/66 DTD.19/06/2008	CLARIFICATION ON RATE OF TAX ON BITUMEN ON INTER-STATE SALE IN ABSENCE OF STATUTORY DOCUMENTS FORM 'D'
	CTS-33/2005/170 DTD.31/05/2008	CLARIFICATION AS TO WHETHER THE INDUSTRIAL UNITS CONCEIVED AND SET UP AFTER IMPLEMENTATION OF VAT IN ASSAM AND COMMENCE ITS COMMERCIAL PRODUCTION AFTER COMMENCEMENT OF THE ASSAM VALUE ADDED TAX ACT, 2003, BUT ON OR BEFORE 30TH SEPTEMBER 2008 IS ELIGIBLE FOR SALES TAX INCENTIVE UNDER ASSAM INDUSTRIES (TAX EXEMPTION FOR PIPELINES UNITS) ORDER,2005.
	CTS-78/2007/137 DTD.31/05/2008	REGARDING THE RATE OF TAX ON CERTAIN ITEMS INCLUDING HIMANI NAVARATNA OIL AND BOBOPLUS MANUFACTURED BY M/S EMAMI LTD.
	CTS-83/2007/22 DTD.23/05/2008	CLARIFICATION AS TO WHETHER A COMPANY IS LIABLE TO PAY TAX ON THAT PORTION ON WHICH THE SUB-CONTRACTOR OR THEIR SUB-CONTRACTOR HAS PAID TAXES UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-48/2005/142 DTD.19/05/2008	REGARDING THE RATE OF TAX ON PARTS AND ACCESSORIES OF CRANES, BULLDOGER, DUMPER, ROAD ROLLER, TIPPER, EXCAVATOR AND EARTH MOVER UNDER THE AVAT ACT, 2003.
	CTS-50/2005/118 DTD.9/05/2008	REGARDING THE RATE OF TAX ON DIESEL AND NATURAL GAS ENGINE AND THEIR PARTS UNDER THE AVAT ACT, 2003.
	CTS-70/2007/51 DTD.29/04/2008	REGARDING THE APPLICABILITY OF VAT IN RENDERING SERVICES FOR PEST CONTROL, HOUSE HOLD DISINFESTATIONS AND TERMITE TREATMENT, RODENT CONTROL AND FUMIGATIONS OF COMMODITIES.
	CTS-71/2007/31 DTD.29/04/2008	REGARDING THE RATE OF VAT ON STOCK OF BISCUITS, ITC ON RAW MATERIALS AND PACKING MATERIALS.
	CTS-76/2007/32 DTD.29/04/2008	REGARDING THE RATE OF TAX ON COOKIES AND RUSK UNDER THE AVAT ACT, 2003.
	CTS-53/2006/93 DTD.25/04/2008	REGARDING THE RATE OF TAX ON COMPRESSED OXYGEN, LIQUID OXYGEN, NITROGEN, LIQUID NITROGEN, COMPRESSED AIR AND DISSOLVED ACETYLENE.
	CTS-63/2005/105 DTD.23/04/2008	CLARIFICATION ON RATE OF TAX ON SALES OF MEDICINES TO UNREGISTERED DEALERS IN COURSE OF INTERSTATE TRADE AND COMMERCE.
	CTS-41/2007/59 DTD.18/03/2008	REGARDING THE RATE OF VAT ON "BEEDI".
	CTS-84/2007/56 DTD.18/03/2008	REGARDING THE RATE OF VAT ON "TATA TIPPER VEHICLES AND TIPPER CHASSIS.""
	CTS-77/2007/74 DTD.18/03/2008	REGARDING THE RATE OF VAT ON STATIONERY ITEMS.
	CTS-71/2007/10 DTD.16/02/2008	REGARDING THE RATE OF VAT ON "CORN FLOUR" AND "OATS".
	CTS-70/2007/36 DTD.29/02/2008	REGARDING THE RATE OF VAT ON "CATIONIC BITUMEN EMULSION"
	CTS-50/2005/102 DTD.29/02/2008	REGARDING THE RATE OF VAT ON "MAIZE" AND "WASTE PAPERS"
	CTS-16/2005/507 DTD.16/02/2008	REGARDING THE RATE OF TAX ON " MEDICINES SOLD TO THE GOVERNMENT AND OTHER GOVERNMENT INSTITUTION WHERE THERE IS NO MRP"
	CTS-16/2005/506 DTD.16/02/2008	REGARDING THE RATE OF TAX ON "CRATES OF PLASTICS�
	CTS-16/2005/500 DTD.30/01/2008	REGARDING THE RATE OF TAX ON "DE-OILED RICE BRAN"
	CTS-50/2005/96 DTD.29/01/2008	REGARDING THE RATE OF TAX ON EXCAVATOR AND BLACK HOE LOADER
	CTS-58/2006/74 DTD.07/01/2008	REGARDING THE RATE OF TAX ON "JUTE YARN IN REEL HANKS IN MULTIPLE FOLDS" AND "SUTLI"
	CTS-56/2005/120 DTD.07/01/2008	REGARDING THE RATE OF TAX ON BATHROOM SET AND STEEL DOOR SET
	CST-41/2007/20 DTD.03/01/2008	REGARDING THE RATE OF TAX ON THE �CONTAINER, CRATES, BOTTLES, JARS, JERICANES AND GALLONS OF PLASTICS�
	CTS-33/2005/147 DTD.10/12/2007	RATE ON TAX ON SOYA NUGGET COMMONLY KNOWN AS 'SOYA BARI'
	CTS-63/2005/89 DTD.10/12/2007	RATE OF TAX ON 'PRE-SENSITISED ALUMINIUM PLATE'
	CTS-70/2007/17 DTD.03/11/2007	CLARIFICATION OF RATE OF TAX ON CONSTRUCTION EQUIPMENT "ROAD HEADER" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-58/2005/172 DTD.10-10-2007	CLARIFICATION ON TEXTILE FABRIC AND TEXTILE MADE UP.
	CTS-48/2005/112 DTD.29/09/2007	RATE OF TAX ON PRESSURE COOKER,NON-STICK WARE,COCONUT OIL.
	CTS-63/2005/69 DTD.29-09-2007	RATE OF VAT ON DIGITAL MP3,PEN DRIVE WITH FM RADIO.
	CTS-41/2007/12 DTD.15-09-2007	RATE OF VAT ON GLASS FILLED NYLON LINER,ELASTIC RAIL CLIP ETC.
	CTS-56/2005/103 DTD.18-09-2007	RATE OF VAT ON DRUGS AND MEDICINES SOLD WITHOUT MRP
	CTS-1/2006/202 DTD.10-09-2007	RATE OF TAX ON POTATO CHIPS.
	CTS-58/2005/145 DTD.10-09-2007	RATE OF TAX ON SOME COIR PRODUCTS.
	CTS-16/2005/483 DTD.3-08-2007	CLARIFICATION OF RATE OF TAX ON "DE-OILED RICE BRAN" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-56/2005/93 DTD.1-08-2007	RATE OF ENTRY TAX ON DISH ANTENNA AND ITS PARTS
	CTS-41/2007/4 DTD.31-07-2007	CLARIFICATION OF RATE OF TAX ON "MILD STEEL FRAMES" UNDER THE ASSAM VALUE ADDED TAX ACT, 2003.
	CTS-1/2006/87 DTD.31-07-2007	RATE OF TAX ON MICROPHONES AND SPEAKER SETS.
	CTS-41/2007/4 DTD.24-07-2007	RATE OF TAX ON MILD STEEL FRAMES.
	CTS-63/2005/62 DTD.24-07-2007	RATE OF TAX ON PRESSURE COOKER,NON-STICK WARE,GLAZED FANCY WARE.
	CTS-50/2005/48 DTD.10-07-2007	RATE OF TAX ON PLASTIC SCRAP,RUBBER SCRAP,LEATHER SCRAP,ALUMINIUM SCRAP,BRASS SCRAP ETC.
	CTS-56/2005/78 DTD.6-06-2007	RATE OF TAX ON CARBON BLOCK,CARBON BRUSHES AND MECHANICAL CARBON.
	CTS-56/2005/79 DTD.6-06-2007	CLARIFICATION UNDER THE ASSAM ENTRY TAX ACT,2001.
	CTS-33/2005/139 DTD.5-06-2007	CLARIFICATION ON RATE OF TAX ON "GLASS FILLED NYLON-66 INSULATING LINERS" UNDER THE ASSAM VALUE ADDED TAX ACT'2003.
	CTS-48/2005/106 DTD.10-04-2007	WHETHER THE DECLARED GOODS USED IN EXECUTION OF WORKS ORDER SHOULD BE TAXABLE @4%.
	CTS-53/2006/44 DTD.23-03-2007	WHETHER AMWAY MADRID ALOE VERA HEALTH DRINK CAN BE TREATED AS FRUIT JUICE
	CTS-63/2005/59 DTD.23-03-2007	RATE OF TAX ON EMPTY TIN OF MUSTARD OIL
	CTS-16/2005/495 DTD.16-10-2006	RATE OF TAX ON PHOTO CHEMICALS
	DTD.1/07/2005	RATE OF TAX ON DILUTERS
	CTS-58/2005/126 DTD.16-10-2006	RATE OF TAX ON COMPUTER RELATED ITEMS
	CTS-16/2005/478 DTD.21/09/2006	RATE OF TAX ON INDUSTRIAL INPUT WHICH IS LISTED IN THE SECOND SCHEDULE PART-C UNDER AVAT ACT/2003
	CTS-16/2005/490 DTD.21-09-2006	RATE OF TAX ON COCONUT
	CTS-16/2005/489 DTD.21-09-2006	WHETHER THE HEADING IS MENTIONED IN VAT SCHEDULE WILL ALSO COVER THE SUB-HEADING OF THE CORESPONDING HEADING IN CENTRAL EXCISE SCHEDULE
	CTS-58/2005/121 DTD.19-09-2006	RATE OF TAX ON NITROGEN
	CTS-58/2005/120 DTD.19-09-2006	RATE OF TAX ON SPRAYER
	CTS-58/2005/199 DTD.19-09-2006	RATE OF TAX ON BRIQUETTE
	CTS-1/2006/17 DTD.22-06-2006	WHETHER AN INDUSTRIAL UNIT WHICH CONCEIVED AND SET UP INDUSTRIES AFTER VAT IS IMPLEMENTED IN ASSAM AND COMMENCES ITS COMMERCIAL PRODUCTION PRIOR TO 31ST MARCH,2007 WILL BE ELIGIBLE FOR PIPELINE ORDER
	CTS-16/2005/485 DTD.22-03-2006	RATE OF TAX ON PLAYING CARDS
	CTS-16/2005/484 DTD.22-03-2006	RATE OF TAX ON GLASS MARBLE
	CTS-16/2005/483 DTD.22-03-2006	WHETHER THE BENEFIT OF INPUT TAX CREDIT SHOULD BE AVAILABLE TO THE DEALER GIVING VEHICLES ON LEASE
	CTS-58/2005/PT-I/60 DTD.5-01-2006	RATE OF TAX OF DENTAL MATERIALS AND ALLIED EQUIPMENTS INCLUDING DENTAL CHAIR,ORTHOPEDIC ITEMS AND MEDICAL EQUIPMENTS
	CTS-58/2005/PT-I/62 DTD.5-01-2006	RATE OF TAX ON PAINTS
	CTS-58/2005/PT-I/61 DTD.5-01-2006	RATE OF TAX ON CANVAS CLOTH LIKES TARPAULINE, RUBBERIZED OR SYNTHETIC WATER PROOF FABRICS.
	CTS-58/2005/PT-I/63 DTD.5-01-2006	RATE OF TAX ON SODIUM SILICATE
	CTS-16/2005/477 DTD.5-01-2006	RATE OF TAX OF ALUMINIUM CONDUCTOR
	CTS-16/2005/471 DTD.5-01-2006	RATE OF TAX ON BENTONITE POWDER
	CTS-16/2005/430 DTD.5-10-2005	RATE OF TAX ON PRE SENSITIVE PLATE
	CTS-16/2005/432 DTD.5-10-2005	RATE OF TAX OF SWEETMEAT(MITHAI)
	CTS-16/2005/431 DTD.5-10-2005	RATE OF TAX OF WEIGHING MACINE AND SPARE PARTS
	DTD.1/07/2005	RATE OF TAX ON POWRAHS, KUDAL, SHOVEL, CROWBAR, HAMMER AND SICKLES.
	DTD.1/07/2005	RATE OF TAX ON RCC PIPE AND SEPTIC TANK

Kind attention all Taxpayers