The Nagaland (Sale of Petroleum and petroleum Product Including Motor Spirit & Lubricants) Taxation (Amendment) Acts, 1999 (Act No. 4 of 1999)
Received the Assent of the Governor of Nagaland on 20.03.1999 and Published in the Nagaland Gazette Extraordinary dated 30th March 1999
Further to amend the Nagaland (sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967:
1. Short title, Extent and Commencement:- i. This act may be called the Nagaland (Sales of petroleum and Petroleum
Products including Motor Spirit and Lubricants) Taxation (amendment) Act, 1999.
ii. It shall extend to the whole of the State ofNagaland. iii. It shall come into force with effect from 1 stApril, 1999.
Amendment of Section 3:- Sub Section (1) of Section 3 of the Nagaland (Sales of petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1967 shall be substituted by the following, namely:- Section 3 (1): There shall be levied and collected from every dealer a tax on sales of the following goods at the rates specified below;-
i. Motor Sprit (Except diesel oil And internal combustion oils Other than petrol) = 17 paise in a rupee
ii. Lubricants, including grease = 12 paise in a rupee
iii. Diesel oil and other internal Combustion oils other than Petrol = 16 paise in a rupee
iv. Crudeoil = 4 paise in a rupee , v. Kerosene = 5 paise in arupee vi. Aviation Turbine Fuel = 15 paise in a rupee vii. Aviation Motor Spirit
other Turbine Fuel = 15 paise in a rupee viii. All other products obtained
as derivatives of Petroleum and natural Gas. = 12 paise in a rupee