Vidhi Codex

The Nagaland Sales Tax (Second Amendment) Act, 1971

The Nagaland Sales Tax (Second Amendment) Act, 1971

Tax197114 sections

This Act updates the Nagaland Sales Tax laws enacted in 1967. It changes tax calculation rules for handling partial rupees and modifies tax assessments. The legislation strengthens procedural fairness by requiring tax authorities to give sellers notice before taking certain actions and allowing them opportunities to respond. It addresses business transfers by mandating new registration procedures for purchasers. Additionally, the act updates language throughout to improve clarity about how notices are served and when assessments occur. These changes help maintain consistent tax administration across the state while giving taxpayers clearer guidance about their rights and obligations regarding sales tax compliance.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 2. Amentment of Section 6
  3. 3. Amendment of Section 7
  4. 4. Amendment of Section 12
  5. 5. Amendment of Section 14
  6. 6. Amendment of Section 15
  7. 7. Amendment of Section 17
  8. 8. Amendment of Section 18
  9. 9. Amendment of Section 19
  10. 10. Amentment of Section 25
  11. 11. Insertion of Section 61.
  12. 61. Repeal and Savings
  13. C. Goods taxable at 3 (Three) paise in the rupee.
  14. Schedule I. Schedule I

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