“5A. Point or points in the series of sales, at which the Sales Tax shall he levied-( 1) the sales tax on goods shall he levied only at the point or points in the series of sales as provided in sub-section (2).
Provided where sales tax is already levied on the goods specified for levy of sales tax at the first point of sale, the subsequent sale of the same goods in the State of Nagaland shall not be subject to levy of sales tax if the dealer making such second sale of goods produces before the authority prescribed a cash memo or invoice or hills as a proof of having purchased the goods after making lull payment of sales lax therein.
(2) The tax leviable under section 4 and the rates under section 5 to be charged on the taxable turnover during any given period for the purpose of sub—section (I) shall he : —
(a) in respect of goods specified in Schedule—I under List—A, at the first point of sale within the State at the rate specified in that List
(b) in respect of goods specified in Schedule—I List B at the first point of sale within the State, at the rate specified in that List.
(c) in respect of goods specified in Schedule— I under List—(~ at the last point to sale within the State, at the rates specified in that List.
(d) in respect of goods specified in Schedlule- I under List-D, at the last point of sale within the State at the rate specified in that List.
(e) in respect of any transfer of property in goods (whether as goods or in any other form) involved in a works contract of the nature specified in Schedule-Ill, at the rate or rates specified in that Schedule;
and
(f) in respect of transfer of the right to use any goods for any purpose specified in Schedule-IV, at the rate or rates specified in that schedule.
(3) The State Government may, by notification in the Official Gazette add to or omit any entry or entries in the Schedule or transport any entry or entries from one Schedule to another or modify or vary any entry or entries or the rate or rates, point or points of levy specified in any of the schedule and thereupon the said Schedules shall be deemed to have been amended accordingly.” “SB. Burden of proof— The burden of proving that, in respect of any sale effected by a dealer, he is not liable to tax under this Act or is liable to tax at a lower rate of tax, or that he is entitled to a deduction in determining the taxable turnover shall be on him”.
6. Insertion of sub-section (4) in section 7. In the Principal Act, after sub-section (3), the following shall be inserted as sub-section (4) namely :
—“(4) goods taxable under the Nagaland Purchase Tax Act, 1993.”
7. Insertion of section 22A.
In the Principal Act, after section 22, following shall be inserted as section 22A; namely “22A. Interest payable by dealer : —
(1) If any dealer does not pay into Government Treasury the full amount of tax payable by him under this Act by the due date, a simple interest at the rate of twelve percentum per annum from the first day of the month next following said date shall he payable by him on the amount by which the tax paid, if any by the due date falls short of the tax payable. No interest under this sub-section shall he payable if the amount of tax paid by the due date is not less than ninety percentum of the tax payable.
(2) If such tax is not paid within a period of sixty days from the due date, then in addition to interest payable under subsection (1), the dealer shall be liable to pay simple interest at the rate of twenty-four percentum per annum from the day commencing after the said period of sixty days on the amount by which the tax paid, if any, before the expiry of the said period falls short of the amount of the tax payable .
(3) Interest under this section shall he payable till the tax payable is paid in full.
(4) Where any interest becomes payable under this section, the officer competent to assess the dealer under section 16, shall record an order to that effect specifying the amount of interest payable and the amount of which and the period for which the interest is payable. Notwithstanding anything contained in this Act, an order under this sub-section can be passed at any time when interest under this section is found to be due.
(5) Where an order is passed under sub-section (3) of section 39 in respect of any dues, any interest relatable to the same dues and accrued under this section up to the date of such order and any further interest accruing after such date shall be recovered in the course of proceedings initiated in accordance with the said sub-section (3) in respect of the said dues and for that purpose no order under sub-section (4) of this section or notice under section 35 shall be necessary in respect of such interest.
Explanation I. For the purposes of this section “tax payable” means the amount of tax as finally assessed under this Act.
Explanation 11. For the proposes of this section tax payable shall be deemed to be due for payment as follows For any period —
(a) from 1st April to 30th June by 31th July
(h) from 1st July to 30th Septem ber by 31st October
(c) from 1st October to 31st December by 31st January
(d) from 1st January to 31st March by 30th April.”
8. Insertion of sub-section (5) in Section 36— in the principal Act, after sub-section (4) of section 36, the following shall be inserted as sub-section (5); namely —“(5)Notwithstanding anything contained in sub-sections (2) and
(3), the State Government may prescribe that the tax payable under this Act, in respect of any sale or class of sale made to any Government or any local authority or any institution or any corporation or body established by or under a Central or State Act, are subject to such conditions as may he prescribed need not be paid in the manner provided in sub-sections (2) and (3) by the dealer making the sale hut shall be deposited by the person, body or authority to whom the sale has been made in such manner as may he prescribed”.