The Nagaland Sales Tax (Amendment) Act, 1999

The Nagaland Sales Tax (Amendment) Act, 1999 
(Act No. 3 of 1999) 
Received the assent of the Governor of Nagaland on 2010311999 and 
published in the Nagaland Gazette Extraordinary dated: 30th ofMarch, 1999 
An Act to further amend the Nagaland Sales Tax Act, 1967. 
It is hereby enacted in the fiftieth year of the Republic of India as follows: 
1. Short title, extent and commencement. 
1. This Act may be called the Nagaland Sales Tax (Amendment) Act, 1999. 
2. It shall extend to the whole ofNagaland. 
3. It shall come into force from the first day ofApril 1999. 
2. Amendment of Section 8 of Nagaland Sales Tax Act, 1967 (Act No. 11 of 
1967) 
After sub section (2) of section 8 of the Principal Act, the following new sub 
section shall be inserted, namely. 
"3. Notwithstanding anything contained in this Act, the State government, by 
a notification in the Official Gazette, may frame one or more schemes for 
grant of relief to any specified class for industries within the State or within 
any specifiedpart ofthe State on or after such date as may be specified in such 
scheme and producing such goods as may be specified therein by way of full 
or partial exemption of any tax payable under this Ac t on the raw materials or 
other inputs purchased by them within the State or on the manufactured goods 
sold by them within the State or in the course of inter-state trade and 
commerce for such period or periods as may be specified or by way of 
deferment of tax payable under this Act for such period as may be specified 
and subject to such other restrictions and conditions as may further be 
provided in such scheme or schemes". 
3. Insertion of new section 59(c) 
After the existing section 59 B of the principal Act, the following new section 
shall be inserted, namely:- 
'Section 59C : Every transporter, carrier or transporting agent operating 
transport business in the State of Nagaland and transporting or receiving for 
the purpose of transportation taxable goods shall be required to obtain a 
certificate of registration in the prescribed manner from the Commissioner. 

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