The Nagaland (Sales of Petroleum & Petroleum Products including Motor Spirit & Lubricants) Taxation Amendment Act, 1996

The Nagaland (Sales of Pctrolcum & Petroleunl Products including Motor, Spirit ntid Lbricnnts) Taxation Amendment) Act, 1996.

(Act No. 3 of 1996.)

Received the assent of the Governor of Nagaland on 11/4/1996 and publishcd in the Nagaland Gazette Extraordinary dated :22"dof~pril,1996.

Further to amend the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967for the purpose and in the manner hereinaftcr appearing it is hereby enacted in the forty seventh year of the Republic of India as follows:-

1. (i) ThisAct nlay be called the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment)Act, 1996.
2. (ii) It shall extendto the whole ofthe StateofNagaland.
3. (iii) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.

1. (a) Sub-section (1) of Section 3 of the Nagaland (Sales of Petroleum and Petroleu~nProducts including Motor Spirit and Lubricants) Taxation Act, 1967, hereinafter called the Principal Act, shall be substituted by the following namely:-
   • (i) There shall bc 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 - 8paise in a rupee Co~nbustionoils other than Petrol)
   • (ii) Lubricar.lts(a) Grease. - 8paise in a rupee
2. (b) All lubricants except grease - 8paise in a rupee
   • (iii) Diesel oil and other internal combustion - 3.25paise in a rupee oils other than Petrol
   • (iv) Crude oil - 4 paise in a rupee
   • (v) Kerosene (a) Superior - 1.15paise in a rupee (b) Inferior
   • (vi) Aviation turbine fuel - 15paise inarupee (vii)Aviation Motor Spirit - 15paise in a rupee (viii)All other products obtained as derivatives of Petroleum and (or natural Gas) - 8paise in a rupee