‘Taxation’ is the main source of revenue of Assam. The administration of as many as nine taxation laws including the tax on the sales and purchases of the goods, namely; the Assam Value Added Tax Act, 2003 (VAT Act) is carried on by the officers of the taxation department. The said officers, on the other hand, have as well been empowered to carry on the administration of the Central Sales Tax Act, 1956 (Central Act), a Government of India Act.
The yields of tea (black tea) was from the industrial processing activities of the green tea leaves produced. The ratio of production of black tea leaves from green tea leaves is 4.5 Kg : 1 Kg. The production of green tea leaves in the tea garden lands can, therefore, be calculated out of blkack tea as- 62,90,50,000 Kg X 4.5 Kg = 283,07,25,000 Kg.. The tax on the tea garden lands is calculated on the annual production of the green tea leaves produced. The rate of tax on green tea leaves producedced varies from 0 .25 paise to 0.32 paise per Kg. Even if the minimum rate of tax is calculated @ 0.27 paise per Kg, the amount of tax comes upto Rs. 76,42,95,750.00.
In a hospital is less than Rs.1000.00