The Nagaland (Sales of Petroleum and petroleum Products Including Motor Spirit & Lubricants) Taxation Amendment Act, 1999

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 

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