Bare Act

The Mizoram Sales Tax (Amendment) Act, 1997

The Act further amends the Mizoram Sales Tax Act, 1989, by making several technical changes to sections of the principal Act, including adding new clauses, substituting figures, and updating various provisions. It also modifies Schedule II by introducing a 2% tax on surgical appliances, medicines, and sanitary products, and renumbering entries. These changes affect the applicability of tax rates, procedures for assessment and payment, and overall compliance for dealers in Mizoram. By updating the tax framework, the Act aims to rationalize tax rules, enhance clarity, and optimize government revenue from sales transactions.

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