Liability to tax

(1) There shall be levied and collected from every dealer a tax on sales of the following goods at the rates specified below:- (i) Motor Spirit (except diesel oil and internal combustion oils other pthan petrol)…………. Eight paise per litre, (ii) Lubricant……………….. Nine paise per litre, (iii) Diesel oil and other internal combustion oils other than petrol………. Seven paise per litre, (iv) Crude oil…………. Advalorem three percent. (2) Nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of taxable goods where such sale takes place:- (i) outside the State of Nagaland; (ii) in the course of the import into or out of the territory of India; or (iii) in the course of inter-State trade or commerce as laid down in section 3 of the Central Sales Tax Act 1956; (3)Any shortage in excess of one per cent of the quantities of each consignment of motor spirit received into stock by a dealer for sale shall unless the contrary is proved, be presumed to be due to sale for the purpose of sub-section (1), and the tax shall be levied and collected from the dealer accordingly.