Sub: Registration of dealer under the Assam Value Added Tax Act, 2003 by the Central VAT Registration Cell (CVRC)-issuance of permission for works Contract composition there- from.

Ref. : Earlier circular No24/2009 issued vide Memo No.CTS - 81/2007/278-A dtd. 22.09.2009.

In continuation of the earlier circular under reference, it is further decided that if a dealer after registration files an application in WC-1 officer on charge of CVRC or the Assistant Commissioners of Taxes-in-charge of Circle 50 in respective unit shall grant him permission in WC-2 for that year. For subsequent year, WC-2 shall be granted as per norms by the concerned Prescribed Authority under whose jurisdiction the said case is transferred from Circle - 50 by the concerned Assistant Commissioners of Taxes in due course.

Sd/-

Sanjay Lohiya,

Commissioner of Taxes, Assam,

Dispur, Guwahati-6