Vidhi Codex

THE NAGALAND SALES TAX (AMENDMENT) ACT, 1993

The Nagaland Sales Tax (Amendment) Act, 1993

Tax199320 sections

This Act amends the Nagaland Sales Tax Act, 1967 to clarify and expand the tax net. It defines a dealer more broadly to include brokers, agents, and individuals acting under Power of Attorney, ensuring they are subject to tax. It also expands the definition of business to cover works contracts and services. Additionally, the legislation creates the position of an Additional Commissioner of Taxes to assist in tax administration and case management, thereby strengthening the state's ability to collect sales tax effectively.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Amendment of section, 2 of Nagaland Act II of 1967.
  4. 3. Insertion of section 3A— In the principal Act, after section 3, the following shall he inserted as
  5. 4. Insertion of sub-section in Section 4
  6. 5. Insertion of Section 5A and SB— In the principal Act, after section 5, the following shall he inserted
  7. 6. Insertion of sub-section (4) in section 7.
  8. 7. Insertion of section 22A.
  9. 8. Insertion of sub-section (5) in Section 36— in the principal Act, after sub-section (4) of section 36,
  10. 9. Insertion of section 39A— In the Principal Act, after section 39, following shall be inserted as
  11. 10. Insertion of sub—section (2) in section 40 —In the Principal Act, the existing section 40 shall he
  12. 11. Insertion of section 48A
  13. 12. Insertion of Section 51 A— In the Principal Act, after section 51 the following shall be
  14. 13. Insertion of section 54 A— In the principle Act, after section 54, the following shall be inserted as
  15. 14. Amendment of Section 59
  16. 15. Insertion of sections 59A and 59B— In the principal Act, after section 59 so substituted, the
  17. 16. Substitution of Schedule I, H & III For the schedules I, 11 and III of Principal Act, the following
  18. Schedule I. Schedule I
  19. Schedule II. Schedule II
  20. Schedule III. Schedule III

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