Guwahati, Feb. 21: The Tinsukia-based National Chamber of Commerce has proposed a new tax structure in the 2004 budget to be adopted by the Assam Assembly.

Suggesting a “minimum tax structure for getting maximum revenue”, the chamber called for reducing sales tax in cement, sanitary fittings, electrical fittings, cosmetics, and dropping entry tax on pulses, foodgrains, sugar and textiles.

General secretary of the chamber Dinesh Goel said tax on cement should be reduced from the existing 13.2 per cent to 8.8 per cent. The tax on similar products in the neighbouring states was eight per cent, he pointed out. The chamber said the assessing officer should refund any excess tax paid when he completed the assessment.

It also called for withdrawal of the cess under the Assam Taxation (on Specified Land) Rules for two years and said tea growers producing green leaf up to five lakh kg annually should be exempted from the cess forever.