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The '''Assam Railways and Trading Company Ltd''' (AR&TC) was formed in 1881 to exploit the rich natural resources of the extreme north east corner of [[Assam|Upper Assam]].

The '''Assam Railways and Trading Company Limited''' was incorporated in 1881, and originated from an agreement between the Secretary of State for India and Shaw, Finlayson and Company to build a railway line between [[DebrugarhDibrugarh]] (now Dibrugarh) and [[Sadiya]] in north-eastern Assam. In the event, it constructed a main line from Debrugarh to the River Dehring, and a branch line from Makum Junction to [[Talup]]. The company also owned other valuable businesses, including colliery workings.<ref>Great Britain. Law Commission, Stationery Office [https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/228649/8330.pdf H.M. Government “Statute Law Repeals: Nineteenth Report : Draft Statute Law (Repeals) Bill; April 2012"]; page 117, paragraph 3.8 Retrieved on 31 December 2015.</ref>and developed and owned the [[Digboi Oil Refinery Railway|Digboi Oil Refinery]] until 1899 when AR&TC promoted a new company Assam Oil Company, which was sold to Burmah Oil Company in 1921<ref name =darvill>“Industrial Railways and Locomotives of India and South Asia” compliled by Simon Darvill. Published by ‘The Industrial Railway Society’ 2013. ISBN 978 1 901556 82-7. Available at http://irsshop.co.uk/India. Reference: Entry AS90 pages 103-104</ref>.