Insertion of Section 5A and SB— In the principal Act, after section 5, the following shall he inserted

as sections 5A and SB, namely : —“5A. Point or points in the series of sales, at which the Sales Tax shall he levied-( 1) the sales tax on goods shall he levied only at the point or points in the series of sales as provided in sub-section (2). Provided where sales tax is already levied on the goods specified for levy of sales tax at the first point of sale, the subsequent sale of the same goods in the State of Nagaland shall not be subject to levy of sales tax if the dealer making such second sale of goods produces before the authority prescribed a cash memo or invoice or hills as a proof of having purchased the goods after making lull payment of sales lax therein.

1. (2) The tax leviable under section 4 and the rates under section 5 to be charged on the taxable turnover

during any given period for the purpose of sub—section (I) shall he : —

1. (a) in respect of goods specified in Schedule—I under List—A, at the first point of sale within the State at the rate specified in that List
2. (b) in respect of goods specified in Schedule—I List B at the first point of sale within the State, at the rate specified in that List.
3. (c) in respect of goods specified in Schedule— I under List—(~ at the last point to sale within the State, at the rates specified in that List.
4. (d) in respect of goods specified in Schedlule- I under List-D, at the last point of sale within the State at the rate specified in that List.
5. (e) in respect of any transfer of property in goods (whether as goods or in any other form) involved in a works contract of the nature specified in Schedule-Ill, at the rate or rates specified in that Schedule; and
6. (f) in respect of transfer of the right to use any goods for any purpose specified in Schedule-IV, at the rate or rates specified in that schedule.

1. (3) The State Government may, by notification in the Official Gazette add to or omit any entry or entries in the Schedule or transport any entry or entries from one Schedule to another or modify or vary any entry or entries or the rate or rates, point or points of levy specified in any of the schedule and thereupon the said Schedules shall be deemed to have been amended accordingly.” “SB. Burden of proof— The burden of proving that, in respect of any sale effected by a dealer, he is not liable to tax under this Act or is liable to tax at a lower rate of tax, or that he is entitled to a deduction in determining the taxable turnover shall be on him”.