The Nagaland (Sales of Petroleum & Petroleum Products including Motor Spirit & Lubricants) Taxation Amendment Act, 1996

The Nagaland (Sales of Pctrolcum & Petroleunl Products including Motor, Spirit ntid Lbricnnts) Taxation Amendment) Act, 1996. (Act No. 3 of 1996.) Received the assent of the Governor of Nagaland on 11/4/1996 and publishcd in the Nagaland Gazette Extraordinary dated : 22"d o f ~ p r i l , 1996. Further to amend the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967 for the purpose and in the manner hereinaftcr appearing i t is hereby enacted in the forty seventh year of the Republic of India as follows:- 1. Short title, extent and commencement: (i) This Act nlay be called the Nagaland (Sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation (Amendment)Act, 1996. (ii) It shall extend to the whole ofthe State ofNagaland. (iii) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint. 2. Amendment of Section:- (a) Sub-section (1) of Section 3 of the Nagaland (Sales of Petroleum and Petroleu~n Products including Motor Spirit and Lubricants) Taxation Act, 1967, hereinafter called the Principal Act, shall be substituted by the following namely:- (i) There shall bc levied and collected from every dealer a tax on sales of the following goods at the rates specified below:- (i) Motor Spirit (except diesel oil and internal - 8 paise in a rupee Co~nbustion oils other than Petrol) ( i i ) Lubricar.lts (a) Grease. - 8 paise in a rupee (b) All lubricants except grease - 8 paise in a rupee (iii) Diesel oil and other internal combustion - 3.25 paise in a rupee oils other than Petrol (iv) Crude oil - 4 paise in a rupee (v) Kerosene (a) Superior - 1.15 paise in a rupee (b) Inferior (vi) Aviation turbine fuel - 1 5 paise in a rupee (vii)Aviation Motor Spirit - 15 paise in a rupee (viii) All other products obtained as derivatives of Petroleum and (or natural Gas) - 8 paise in a rupee page135 to 274.pdf 275 to 483.pdf