Vidhi Codex

Bare Act

The Nagaland (Sale of Petroleum & Petroleum Products, including Motors Spirit & Lubricant) Taxation (6th Amendment) Act, 2013

Tax201317 sections

This legislation modifies the state's tax rules for selling petroleum and related products to streamline how tax is calculated and collected. It clarifies what counts as a taxable sale by defining specific terms like taxable goods and turnover for dealers, making it mandatory for businesses that import or manufacture these products to pay tax immediately when they make their first sale. The amended Act removes outdated sections and strengthens reporting procedures, ensuring compliance with central sales tax regulations while allowing the state government flexibility to set effective dates.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Amendment of Section 2
  4. 3. Incidence of tax on sale
  5. 4. Deletion of Section 4
  6. 5. Deletion of Section4
  7. 6. Insertion of new section 94,- In the Principle Act, after section 9, the following
  8. 7. Insertion of new sub-section (5) in section 10,- in the principle Act, in section
  9. 9A. Security to be furnished in certain cases
  10. 10. Return
  11. 10A. Return Defaults
  12. 11. Insertion of new Section 43A. In the principle Act, after Section 43, the following
  13. 12. Insertion of new Section 444 and 448B,- In the Principle Act, after Section 44,
  14. 43A. Applicability of the provisions of Nagaland Value Added Act, 2005
  15. 44. B Automation,- (1) The Government shall endeavour to introduce
  16. 44A. Check post
  17. Schedule I. Schedule I

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