The Nagaland (Sales of Petroleum & Petroleum Products including Motor Spirits & Lubricants) Taxation (Amendment) Act 2000

The Nagaland (Sales of Petroleum & Petroleum Products including Motor 
Spirit and Lubricants) Taxation (Amendment) Act 2000. 
(Act No. 1 of 2000). 
Received the assent of the Government of Nagaland on 28/03/2000 and 
published in the Nagaland Gazette Extraordinary dated : 18th of October. 2001. 
Further to amend the Nagaland (Sale of Petroleum and Petroleum Products 
including Motor Spirit and Lubricants) Taxation Act 1967. 
1. Short title, extend and Commencement :- 
(i) This Act may be called the Nagaland (Sale of Petroleum and 
Petroleum Products including Motor Spirit and Lubricants) Taxation 
(Amendment) Act 2000. 
(ii) It shall extend to the whole of the state of Nagaland. 
(iii) It shall come into force with immediate effect by replacing the 
Nagaland (Sale of Petroleum and Petroleum Products including Motor 
Spirit and Lubricants Taxation (Amendment) Ordinance, 1999.) 
. . 
2. Amendment of Section 3 - 
) Sub-section (1) of Section 3 of the Nagaland (Sale of Petroleum and 
Petroleum Products including Motor Spirit and Lubricants) Taxation 
Act, 1967, hereinafter called the Principal Act, shall be substituted by 
the following namely :- 
(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 Spirit (except diesel oil and internal 
Combustion oils other than petrol) : 20 paise in the rupee 
(ii) Lubricants, including grease, : 20 paise in the rupee 
(iii) Diesel oil & other internal combustion 
Oils other than petrol : 16 paise in the rupee 
(iv) Crudeoil 
(v) Kerosene 
: 4 pais in the rupee 
(vi) Aviation Turbine Fuel : 20 ,, ,, ,, ,, 
(vii) Aviation Motor Spirk other than 
Turbine Fuel : 20 ,, ,, ,, ,, 
(viii) Liquified Petroleum Gas (when used as 
Cooking gas) : 12 ,, ,, ,, ,, 
(ix) All other products obtained as derivatives 
of Petroleum and Natural Gas : 20 ,, 7, ,, ,, 
(b) After Sub-section (4) of Section 3 of the Principal Act, SubOSection (5) 
shall be inserted, namely: 
Sub-section (5) "The State Government may, by Notification in the 
official Gazette add to or omit any entry or entries in the Sub-section (1) 
or modify or vary the rate or rates of tax specified therein and thereupon 
the said entry or entries or the rate or rates shaIl be deemed to have been 
amended accordingly." 

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