The Nagaland Sales Tax (6th Amendment) Act, 1989

Tax19894 sections

This Act amends the Nagaland Sales Tax Act of 1967 to clarify and expand the local tax system. It defines "works contract" broadly to include construction, fitting out, and repair of various immovable and movable property, and defines "dealer" to include persons carrying out such contracts. By refining this framework, the legislation aims to ensure the tax applies correctly to a wider range of construction and service activities, thereby increasing tax revenue and clarifying obligations for contractors operating in Nagaland.

Start reading →Read full ActSections

0. Preamble
1. Short Title, extent and commencement
ILL. Schedule ILL
IV. Schedule IV

PDF: pending for this language.