| Amendments in the Schedule to the Nagaland Value Added Tax Act, 2005 |
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In exercise of the powers conferred by section 22 of the Nagaland Value Added Tax Act, 2005, the Government of Nagaland has made the following amendments in the Schedule to the Nagaland Value Added Tax Act, 2005, as follows:-
In Schedule-V, entry Sl. No. 153 shall be followed by entry Sl. No. 154 which shall read as:-
“All tobacco and tobacco products other than un-manufactured tobacco, bidis and tobacco used in the manufacture of bidis - 12.50 % rate of duty.”.
Consequently, entry Sl. No. 143 of Schedule-IV - “Tobacco and its products” shall stand deleted.
This notification shall come into effect from the 5th day of May 2008.
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