Insertion of sub-section in Section 4

In section 4, of the Principal Act, after sub-section 7, the following shall he inserted as sub-section 8 and the existing sub-sections(8), (9), (10) and 11 shall he re-numbered as sub-sections (9),

1. (10) (11) and (12), namely
2. (8) In this Act, the expression ‘taxable quantum’ means (a) in relation to any dealer who brings goods from outside the State any goods inside Nagaland for sale or manufactures, processes or produces any goods for sale Rs. 25,000/- or
   • (b) in relation to other dealers, Rs. 50,000/-”.