Restrospective Exemption in Notfification No. FTX.56/2017/14 dtd. 29/06/2017

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..... f the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam. on the recommendations of the Council, hereby makes the following retrospective exemption from, or levy or collection of, State tax in respect of the following cases in notification No. 1 (FTX.56/2017/14 dated the 29th June. 2017) of the Finance (Taxation) department, Government of Assam. published .....

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..... nder paragraph (l ) above is subject to the condition that no refund of such tax which have already been collected in respect of supply of the items/goods falling under the headings and in respect of the periods mentioned in paragraph (l) above prior to the date of commencements of this notification shall be made to the taxable person SHYAM JAGANNATHAN, Commissioner Secretary to the Gov .....

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