Bare Act

The Nagaland (Sales of Petroleum & Petroleum Products including Motor Spirit & Lubricants) Taxation Amendment Act, 1993

This Act amends the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967 to update tax rates for various petroleum products sold within the state. It specifies precise tax percentages for items such as motor spirit, lubricants, diesel, kerosene, and aviation fuels, while also clarifying that the tax applies at the point of the first sale in Nagaland. By establishing these rates and rules, the legislation ensures a standardized revenue collection system for the state government on petroleum transactions, helping to fund public services and regulate the local energy market.

PDF: pending for this language.