Amendmentof Section3-

. .

) Sub-section (1) of Section 3 of the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spiritand Lubricants) Taxation Act, 1967,hereinafter called the Principal Act, shall be substitutedby the following namely :-

1. (1) There shall be levied and collected from every dealer a tax on sales of thefollowinggoodsattherates specifiedbelow :-
   • (i) MotorSpirit (except dieseloil and internal Combustionoilsotherthan petrol) : 20paiseintherupee
   • (ii) Lubricants,includinggrease, : 20paise inthe rupee
   • (iii) Diesel oil&otherinternalcombustion Oils other thanpetrol : 16paisein the rupee
   • (iv) Crudeoil
   • (v) Kerosene : 4paisin the rupee
   • (vi) AviationTurbine Fuel : 20,, ,, ,, ,,
   • (vii) Aviation Motor Spirkother than Turbine Fuel : 20 ,, ,, ,, ,,
   • (viii) Liquified Petroleum Gas (when used as Cooking gas) : 12 ,, ,, ,, ,,
   • (ix) All other products obtained as derivatives of Petroleum and Natural Gas : 20 ,, 7, ,, ,,
   • (b) After Sub-section (4)of Section3of the Principal Act, SubOSection(5) shallbe inserted, namely: Sub-section (5) "The State Government may, by Notification in the official Gazette add to oromit any entry or entries in the Sub-section (1) or modify or vary the rate or rates of tax specified therein and thereupon the said entry or entries or the rate or rates shaIl be deemed to have been amended accordingly."