Amendment status not verified — confirm the current text below against the official source.
Incidence of tax on sale,-(1) Subject to the other provisions of this Act, with effect fkom such date as the State Government may, by notification in the official Gazette, appoint,- (1) Every dealer- (i) Who Imports into Nagaland, or (u) Manufacture or produces goods specified in Schedule-11 shall be liable to pay tax on his turnover of sales with effect fiom the day on which he effects his first sales of such goods. (2) A dealer registered under the Central Sales Tax Act, 1956 (74 of 1956), who is not liable to pay tax under sub-section (1), shall nevertheless be liable to pay tax on his sale of any goods in respect ofwhich he has furnished a declaration under sub-section (4) of section 8 of the saidAct, or on the sale of any goods in the manufacture of which such goods have been used and every such dealer who is liable to pay tax shall be deemed to be a registered dealer. (3) Nothing contained in sub-section (1) and (2), shall be deemed to impose, or authorize the imposition of a tax on any sale or purchase of goods when such sale or purchase takes place,- (i) In the course of inter-State trade or commerce; or (ii) Outside the State ofNagaland; or (iiii h~ the course of import of the goods into or export of the goods out of the territory of India. Explanation- For the purpose of this Act and for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) and clause (iii), the provisions of sections 3,4 and 5 of the Central Sales TaxAd, 1956 (Central Act 74 of 1956) respectively, shall apply."