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

THE NAGALAND (SALES OF PETROLEUM AND PETROLEUM PRODUCTS INCLUDING MOTOR SPIRIT AND LUBRICANTS) TAXATION (AMENDMENT) ACT, 1993.

(THE NAGALAND ACT NO. 4 OF 1993)

(Received the assent of the Governor of Nagaland on 28 August, 1993 and published in the Nagaland Gazette extraordinary dated 10th Sept. ‘93)

An

Act

Further to amend the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967 for the purposes and in the manner hereinafter appearing. It is hereby enacted in the forty fourth year of the Republic of India as follows : —

1. (i) This Act may be called the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment) Act, 1993.
2. (ii) It shall extend to the whole of the State of Nagaland; (iii) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.

(a) Sub-section (1) of Section 3 of the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967, hereinafter called the Principal Act, shall he substituted by the following, namely —“(1) There shall he levied and collected from every dealer a tax on sales of the following goods at the rates specified below (i) Motor spirit (except diesel 5 paise in a rupee oil and internal combust ion oils other than petrol) (ii) Lubricants (a) Grease 5 paise in a rupee (b) all lubricants except 5 paise in a rupee Grease (iii) Diesel oil and-other inter- 3.25 paise in a rupee nal combustion oils other than petrol. (iv) Crude Oil 4 paise in a rupee (v) Kerosene 1.15 paise in a rupee (a) Superior (b) Inferior (vi) Aviation turbine fuel 12 paise in a rupee (vii) Aviation motor Spirit other 12 paise in a rupee than turbine fuel. (viii) All other products. ob- 8 paise in a rupee tamed as derivatives of petroleum and/or natural gas. (b) After sub-section (3) of section 3 of the Principal Act, the following sub-section shall be added, namely — (4) The tax under sub-section (1) shall be levied at the stage of first sale of the taxable goods in Nagaland; Provided that where any dealer claims that any sale of taxable goods by him is not the first sale of the goods in Nagaland, the burden of proof for the same shall be on the dealer.”