Amendment of Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

In the Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 (55 of 1962) :— for the existing sub-section (1) of section 3, the following shall be substituted, namely :— “3. Levy of tax— (1) There shall be levied and collected from every dealer a tax on all sales effected by him of the following goods at such rates as may be fixed by the Government, from time to time, by notification in the Official Gazette, not exceeding the rates specified below :— (i) motor spirit (except diesel oil and internal combustion oils other than petrol) 10 paise per litre. (ii) lubricants 1.5 paise per litre. (iii) diesel oil and internal combustion oil other than petrol 10 paise per litre. (iv) crude oil 1 paisa per litre.”.