In exercise of the powers conferred by section 22 of the Nagaland Value Tax Act, 2005, the Government of Nagaland is pleased to exempt 'tobacco and its products' from the Nagaland Value Added Tax with immediate effect. The Government further notifies that all orders of exemption issued by the Finance Department under the Nagaland Value Added Tax Act, 2005, shall be deemed to have been issued with effect from the first day of April, 2005, and shall remain in effect till the 31^st day of March, 2006.

(H.K. Khulu)

Commissioner of Taxes