Second Schedule

1. In the Sikkim Sales Tax Act, 1983 (hereinafter referred to as the said Act), in section 2, in clause (e), after the words "charged as "cash discount"" the words and figures "plus any sum charged as "Sikkim Transport Infrastructure Development Fund Act, 2004"" shall be inserted. 2. In the said Act, in section 6, for the words "any goods or class of goods may be taxed", the words "any goods or class of goods as applicable, may be realized", shall be substituted.