Amendment status not verified — confirm the current text below against the official source.
(1) 'l lte.e s'rall be levied a|d co ecled, Ior lhe pU,poses ol lhrs Acl, a cess on every sale hr Sikkim by any person oigoods, specitied in co[]r rr (2) ot llre l-irst Sclrcdule, wlrich tlave nol been pur- clrased by sLrclrl)erson in Sikkirn, at lhe rale specllied !n the correspo|ding entry in Column (3) ol lhe said Schedule. (2) The cess leviable under sub,section (1) sha be payabte by the person who sells such goods in Sikkim. (3) The person relorred to in sutl-seclion(2) shall iurnjsh a return lo ' lillclt aL]llrorily in sUcl\ lorln, in sl rch rnan,rer and al such inlerval, Establiqllnrent of fund. os nray be prescrrbeC anC suclr PeIgon, ri lne Presarih4ri marrner pry llle lull arrourrlolcess belore furrrislliirg such IelLlrn. \4) The cess levlable under sub_seclion (1) shall be in add lion 1o any lax or duly, by whalever nanre called, leviable on sale ol the goods Lrnder arry olher law for lhe Iirre being in Iorce in Sikklm. CHAPTER.IV . Sikkim Transport Inlraslruclure Development Fund