In supercession of all the previous Notifications/Circulars/Orders pertaining to movement of Timber in the State, it is hereby notified for general information that no tax security shall be realized at the Nagaland Taxation Check posts on intra-movement of Timber provided the consignment(s) are duly accompanied by Form VAT-24 in original obtained from the concern Superintendent of Taxes of the District.

However, any Timber consignment(s) not accompanied by Form VAT-24 in original shall be subjected to detention and seizure in accordance with sub-rule (6) of Rule 66 of the Nagaland Value Added Tax Rules, 2005 till the tax involves is properly accounted for in the interest of State revenue.

This notification shall come into force w.e.f. March 10, 2006.

(PAOLAL HANGSINGH)IAS

Commissioner of Taxes

Nagaland: Dimapur.