In exercise of the powers conferred by section 22 of the Nagaland Value Tax Act, 2005, and in supersession of the earlier notification of even number dated 9th February 2006, the Governor of Nagaland is hereby pleased to order all sales by or to the Canteen Store Department (CSD) in the state of Nagaland to be taxable at rate of 4 (four) paise in the rupee. This notification will come into effect after the expiry of 14 days from the date of issue

LALHUMA

Chief Secretary