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Amendment of Section 12:- (a) In section 12 of the Nagaland Value Added Tax Act 2005, sub-section (2) shall be deleted. (b) Entry S1.No. 171 of Schedule-V under clause (d) of sub-section (4) shall be deleted. (c) In the schedules under the Nagaland value Added Tax Act 2005, the following schedule shall be inserted, namely:- "ScheduleVII [ See section 12 (5) 1