Preamble

THE NAGALAND PURCHASE TAX ACT, 1993 (THE NAGALAND ACT NO. 5 OF 1993)

Received the assent of the Governor of Nagaland on 28-8-93 and published in the Nagaland Gazette extraordinary dated 10th sept, 1993.

An

Act.

To provide for the levy of tax on the purchase of certain commodities in Nagaland. Whereas circumstances exist which render it necessary and expedient to impose a tax on purchase point of certain commodities in Nagaland in lieu of the last point tax under Nagaland Sales Tax Act, 1967. It is hereby enacted in the forty fourth year of the Republic of India as follows