Amendment status not verified — confirm the current text below against the official source.
Amendment of Section 14. Clause (b) of sub-section (1) of Section 14 shall be substituted by the following clause, namely —“Sales to a registered dealer of goods of the class or classes specified in the certificate of registration of such dealer as being intended for resale by him in Nagaland or for use by him directly in the manufacture in Nagaland of goods for sale, and of containers and other materials for the packing of goods of the class of classes so specified; Provided that deduction on account of sales referred to in sub-clause (b) shall be allowed to the dealer who sells the goods only when he can furnish in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in such manner and subject to such conditions and restrictions a as may be prescribed by the prescribed authority duly filled up and signed by the registered dealer to whom the goods are sold.”