section 3
Amendment of Section 12:-
The Nagaland Value Added Tax (Amendment) Act, 2008Tax20087 sections
Statutory text
- (a) Insection 12 of the Nagaland Value Added Tax Act 2005, sub-section (2) shall be deleted. :
- (b) Entry Sl. No. 171 of Schedule-V under clause (d) of sub-section (4) shall be deleted. (¢) In the schedules under the Nagaland valie Added Tax Act 2003, the following schedule shall be inserted, namely:- “Schedule-VII [ See section 12 (5) | Er Fr 2 With deduction on account of labor and service charges subject to a 12.5%” maximum of 40% of the total value of works contract.
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