Amendment of Section 7

Section 7, of the principal Act shall be substituted by the following Section, namely —"No tax shall be levied under this Act on the sale of — (1) Goods taxable under the Nagaland (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1%7. (2) Goods covered by sub-section (4) of Section 4 ibid. (3) Goods specially exempted under the provisions of this Act."