The Assam Value Added Tax Rules, 2005.
CHAPTER-VIII : INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POSTS

Body 42. Restrictions and conditions in respect of Import of goods into the State by Rail, River, Air or Post or any other place under section 77(1).-

(1) No person shall take delivery or transport from any Railway Station, Steamer Station, Post Office, Air Port, carrier delivery point or any other place whether of similar nature or otherwise in Assam any consignment of taxable goods despatched from outside Assam:

Provided that this restriction shall not apply to any consignment which does not exceed the following quantities subject to the condition that value of such quantities does not exceed Rs.20,000/- -

(i)	in the case of goods sold by quintal and kilogram	5 kilograms in weight
(ii)	in the case of goods sold by liters	5 liters in weight.
(iii)	in the case goods sold by metre	5 metres in length.
(iv)	in the case of goods sold by pieces	1 in number
(v)	in the case of goods sold by gross	1 gross in number
(vi)	in the case of goods sold by dozen	1 dozen in number
(vii)	in the case of goods sold by pair	1 pair
(viii)	in the case of precious stones, namely; diamonds, emeralds, rubies, real pearls, and sapphires, synthetic or artificial precious stones, pearls artificial or cultured	1 gram in weight