Bare ActsThe SIKKIM SALES TAX ACT,1983

Section 162

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Non Alconotic drinks, that is to say minerai water, aerated water including soca water, soft water whether or not flavoured or sweetened and whether or not containing vegetables or fruit juice or fruit pulp when .sold in bottles, tins, cans or In any kind of sealed containers. 163.Halr 011.

Section 162 – The SIKKIM SALES TAX ACT,1983 | DailyLaw.ai