In exercise of the powers conferred by section 22 of the Nagaland Value Tax Act, 2005, and in partial modification of even number dated 1st May 2008, the Government of Nagaland is pleased to make the following amendments in the Schedule to Nagaland Value Added Tax Act, 2005 , As follows :

(i) In Schedule-I, entry number 20 "Cigarettes", shall stand Deleted.

(ii) In schedule-IV, following the deletion of entry serial number 143 " Tobacco and its products" vide notification dated 1st May 2008, the serial numbering of the remaining entries from 144 Onwards shall according stand reduced by one and end as serial number 349.

(iii) In schedule -V, Following the insertion of new entry serial number 154 after the existing serial number 153 vide notification Dated 1st May 2008, the numbering of items from the existing entry "154 - Tools and wear parts such as twist drills, Taps, reamers , spanners , screw - drivers, files, cutting pliers, hammers, cutters, dies, button bits , tungsten carbide wear parts, ceramics industrial wear parts and the like "onwards shall stand increased by one as serial number 155 and end as serial number 173.

This notification will come into effect after expiry of 14 days from the date of issue.

sd/-

Toshi Iyer

Principal Secretary & Finance Commissioner