Vidhi Codex

The Nagaland Sales Tax (Amendment) Act, 1974

The Nagaland Sales Tax (Amendment) Act, 1974

Tax197413 sections

This Act amends the Nagaland Sales Tax Act of 1967 to clarify the state's tax laws. It defines a "dealer" as anyone buying or selling goods in Nagaland, including government bodies, cooperatives, and agents, and clarifies what constitutes "business." The legislation sets specific tax liability rules based on a dealer's gross turnover, requiring those exceeding Rs. 12,000 to pay tax on sales within the state. By updating these definitions and thresholds, the government aims to ensure a more consistent and fair application of sales tax across the region.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Amendment of Section 2
  4. 3. Amendment of Section 4
  5. 4. Amendment of Section 5
  6. 5. Amendment of Section 6
  7. 6. Amendment of Section 7
  8. 7. Amendment of Section 11
  9. 8. Amendment of Section 14
  10. 9. Amendment of Section 22
  11. 10. Amendment of Section 48
  12. 11. Amendment of Section 57
  13. 12. Amendment of Schedule I

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