The Nagaland Sales Tax (Amendment) Act, 1999

The Nagaland Sales Tax (Amendment) Act, 1999 (Act No. 3 of 1999)

Received the assent of the Governor of Nagaland on 2010311999 and

published in the Nagaland Gazette Extraordinary dated: 30th ofMarch, 1999 AnAct to further amend the Nagaland SalesTaxAct, 1967. It ishereby enacted in the fiftiethyear of the Republic ofIndia as follows:

1 .

It shall extend to the whole ofNagaland.

2. Amendment of Section 8 of Nagaland Sales Tax Act, 1967 (Act No. 11 of 1967)

After sub section (2) of section 8 of the Principal Act, the following new sub section shallbe inserted,namely.

"3. Notwithstanding anything contained inthisAct, the State government, by a notification in the Official Gazette, may frame one or more schemes for grant of relief to any specified class for industries within the State or within any specifiedpart ofthe State on orafter such date as may be specified in such scheme and producing such goods as may be specified therein by way of full orpartial exemption of any tax payable under thisAc t on the raw materials or other inputs purchased by them within the Stateoron the manufactured goods sold by them within the State or in the course of inter-state trade and commerce for such period or periods as may be specified or by way of deferment of tax payable under this Act for such period as may be specified and subject to such other restrictions and conditions as may further be provided in such scheme or schemes".

3. Insertion of new section59(c)

After the existing section 59B of the principal Act, the following new section shall be inserted,namely:-

'Section 59C : Every transporter, carrier or transporting agent operating transport business in the State of Nagaland and transporting or receiving for the purpose of transportation taxable goods shall be required to obtain a certificateofregistration in the prescribed manner from the Commissioner.