section 2
Amendment ofSection:-
The Nagaland (Sales of Petroleum & Petroleum Products including Motor Spirit & Lubricants) Taxation Amendment Act, 1996Tax19963 sections
Statutory text
- (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
- (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
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