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 


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