Amendment of Section 5.

Section 5 of the Nagaland Sales Tax Act, 1967 (11 of 1967) (as amended by Nagaland Sales Tax (Amendment Act, 1974) shall be substituted by the following namely : — 5. The tax payable by a dealer under this Act shall be at the rates specified in the Schedule 1 attached to this Act; provided that the State Government may, by notification in the official Gazette, notify different rates for different classes of goods provided further that the rate on any class or classes of goods shall not exceed twenty five per-centum.”