Amendment status not verified — confirm the current text below against the official source.
Collection of tax by dealer: (1) If any person; (a) Not being a dealer liable to pay tax under this Act collects any sum by way of tax; or (b) Being a registered dealer, collects any amount by way of tax in excess of the payable by him shall be liable, in addition to the tax for which he may be liable, to a penalty of an amount equal to twice the sum so collected by way of tax. (2) Jf the Commissioner in the course of any proceeding under this act, or otherwise has reason to believe that any person who has become liable to a penalty, or forfeiture, or both, under sub-section (1), he shall serve on such person a notice in the prescribed form requiring him to appear -47- and to show cause as to why a penalty or forfeiture or both of any sum as provided under sub-section (1) should not be imposed on him. (3) The Commissioner shall thereupon hold an enquiry as he deems necessary and shall make such order as he deems fit. 45 Sales not liable to tax: (1) Notwithstanding anything contained in this Act, a value added tax shall not be imposed under this Act. (i) Where such sales or purchase takes place in the course of inter- state trade and commerce; or (ii) Where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India. (2) For the purpose of this Section whether a sale a sale or purchase takes place: (1) Outside the State of Nagaland; or (ii) In the course of inter-state trade and commerce; or (iii) In the course of import of goods into the territory of India shall be determined in export of goods out of the territory of india shall be determined in accordance with the provision of Section 3, Section 4, and Section 5 of the Central Sales Tax Act, 1956.