The Nagaland Sales Tax, Amendment Act, 2001. An Act to further Amend the Nagaland Sales Tax (Amendment) Act, 1967
nagaland · 2001
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1The Nagaland Sales Tax (Amendment) Act, 2001 extends to Nagaland and comes into force from April 1, 2001.
- S. 2Deletion of Section 3A The existing Section 3 Ashall be deleted
- S. 3Insertion of a new sub-section under section 3 A new sub-section, namely, sub-section 4 of section 3 shall be inserted
- S. 4Deletion of Section 4A: The existing Section 4Ashall be deleted
- S. 5Section removes "subject to sub-section (3) of Section 4A" from the first sentence of sub-section (1) of Section 5.
- S. 6Section 6 mandates that sales tax assessments must be completed within two years, or returns become final assessments if not completed.
- S. 7Section 7 allows the government to set lump-sum tax rates for different dealer categories and regulate their payment and monitoring.