Sikkim Sales Tax (Amendment) Act, 1992*
| [Sikkim Act No. 8 of 1992] | [23rd September, 1992] |
An Act further to amend the Sikkim Sales Tax Act, 1983.
Be it enacted by the Legislative Assembly of Sikkim in the Forty-third year of the Republic India as follows:-
* Received the assent of the Governor on the 23rd day of September, 1992 and published in the Sikkim Government Gazette, Extraordinary, No. 8/LD//1992, Dated Gangtok 28th September, 1992.
1. Short title, extent and commencement.- (1) This Act may be called the Sikkim Sales Tax (Amendment) Act, 1992.
(2) It extends to the whole of Sikkim (4 of 1993).
(3) It shall be deemed to have come into force with effect from first day of April, 1992.
2. Amendment of Section 5.- In section 5 of the Sikkim Sales Tax Act, 1983 in sub-section (1), in clause (c), for the words "five paise" the words ten paise shall be substituted.