THE NAGALAND SALES TAX (AMENDMENT) ACT, 1978

THE NAGALAND SALES TAX (AMENDMENT) 
ACT, 1978 (NAGALAND ACT NO. 10 OF 1978) 

 (Received the assent of the President of India on the 23rd 
November, 1978 and published in the Nagaland Gazette 

Extraordinary dated 4th December, 1978) 
 

An 
 

Act 
further to amend the Nagaland Sales Tax Act, 1%7 
 Preamble. 

Whereas it is expedient to amend the Nagaland Sales Tax Act, 1967 and to consolidate the 
law on assessment of’ sales tax in Nagaland in the manner hereinafter appearing — 
1. Short title and commencement. 
This Act may be called the Nagaland Sales Tax (Amendment) Act, 1978 (Act No. 10 of 
1978). 
 

   2. Amendment of Section 14. 
In Section 14 for sub-section (3) of the Nagaland Sales Tax Act, 1967; (Amendment of 
sec. 14) the following sub-section shall be substituted and shall be deemed to have been 
substituted with effect from the 1st day of July, 1975, namely 

“(3) The amount arrived at by applying the following formula 
rate of tax     x    aggregate of sale prices 

100 plus rate of tax 
Provided that no deduction on the basis of the above formula shall be made if the amount 
by way of tax collected by a registered dealer, in accordance with the provisions this Act, 
has been otherwise deducted from the aggregate of sale prices”. 

Explanation 
Where the turn-over of a dealer is taxable at different rates, the aforesaid formula shall he 
applied separately in respect of each part of the turn-over liable to a different rate of tax.