Preamble

The Nagaland value Added Tax Act, 2005. (Act No. 4 of 2005) Received the assent of the Governor of Nagaland on 31/03/2005 and published in the Nagaland Gazette Extraordinary dated: 5

11 of May, 2005.

An -Act- To levy tax on sale of goods in Nagaland on the basis of value added to such goods at each stage of sale of such goods and on purchase of certain goods in Nagaland in specified circumstances and to provide for matters connected therewith or incidental thereto. Whereas it is expedient to provide for the levy of tax on sale or goods in Nagaland on he basis of value added to such goods, at each stage of sale of such goods and on purchase of certain goods in Nagaland in specified circumstances and to provide for matters connected therewith or incidental thereto: It is hereby enacted in the fifty-sixth year of the Republic of India, by the Legislative of Nagaland as follows:- Chapter

• • I Preliminary