Amendment of Section 14.

In Section 14 for sub-section (3) of the Nagaland Sales Tax Act, 1967; (Amendment of sec. 14) the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 1975, namely “(3) The amount arrived at by applying the following formula

rate of tax x aggregate of sale prices

100 plus rate of tax Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions this Act, has been otherwise deducted from the aggregate of sale prices”. Explanation Where the turn-over of a dealer is taxable at different rates, the aforesaid formula shall he applied separately in respect of each part of the turn-over liable to a different rate of tax.