9. Levy of tax on sale.-

(1)The tax payable by a dealer liable to pay tax under section 8 shall be levied on his taxable turnover of sales.

(2) Taxable turnover of sales in relation to a dealer liable to pay tax on sale of goods under sub-section (1) of section 8 shall be the gross turnover of sales during any period which remains after deducting there from-

(a) Sales of goods declared as exempt from tax in schedule- I.

(b)Sales of goods, which are shown to the satisfaction of the Commissioner to have taken place -

(i) In the course of inter-state trade or commerce, or

(i) Outside the State of Nagaland

(ii) In the course of the import of the goods into or export of the goods out of the territory of India.

Explanation:- Section 3, 4 and 5 of the Central Sales Tax Act, 1956 shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in sub-clause (i), sub-clause (ii) or sub-clause (iii).

(b) Such other sales on such conditions and restrictions as may be prescribed.