Short title, Extent and Commencement:- i

This act may be called the Nagaland (Sales of petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (amendment) Act, 1999. ii. It shall extendto the whole ofthe StateofNagaland. iii. It shall come into forcewith effect from 1stApril, 1999.

Amendment of Section3:-

Sub Section (1) of Section 3 of the Nagaland (Sales of petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1967 shallbe substitutedby the following, namely:-

Section 3 (1): There shall be levied and collected fromevery dealer atax on sales of the following goods at the rates specified below;-

i. Motor Sprit (Exceptdiesel oil And internal combustion oils Other than petrol) = 17 paise in a rupee ii. Lubricants, including grease = 12paise in arupee iii. Diesel oil and other internal Combustion oils otherthan Petrol = 16 paise in arupee iv. Crudeoil =4paise in arupee , v. Kerosene =5paise in arupee vi. AviationTurbineFuel = 15 paise in arupee vii. AviationMotor Spirit other Turbine Fuel = 15 paise in arupee viii. All other products obtained as derivatives ofPetroleum and natural Gas. = 12paise in arupee