The Mizoram Sales Tax (Amendment) Act, 1997
mizoram · 1996
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Mizoram Sales Tax (Amendment) Act, 1997
- S. 4Section amends the Mizoram Sales Tax Act by adding words and clauses to clarify dealer petitions and other sufficient reasons.
- S. 5The section amends the fine in the principal Act to a maximum penalty.
- S. 6In the principal Act, for the figure “13” appearing in sub-section (1) of section 31, the figure “12” shall be substitut
- S. 7(1) In the principal Act, for the word “sixty” appearing in sub-section (3) of section 33, the word “ninety” shall be su
- S. 8Section amends Mizoram Sales Tax Act by making specific textual changes to section 40 for tax payment and penalty details.
- S. 9The section amends the Mizoram Sales Tax Act by replacing the word 'of' with 'or' in a specific clause.
- S. 10The section amends the sales tax schedule to impose a 2% tax on surgical appliances, dressings, medicines, and drugs, except those listed in Schedule III.
- S. 11Updates the Mizoram Sales Tax Act by replacing "1985" with "1989" in the sub-heading of exempted goods list.