In exercise of the powers conferred under section 22 of the Nagaland Value Added Tax Act, 2005, the Government of Nagaland is pleased to exempt all taxable sports goods sold by M/s. Premier Brands Pvt. Ltd., the official licensee to the Commonwealth Games Delhi 2010, from Value Added Tax in the State of Nagaland under the following terms and conditions:-

(i) Sales effected from the 'mobile sales van' accompanying the 'Queen's Baton Relay' at the time of its passing through the State of Nagaland and

(ii) Sales effected through the 'Commonwealth Games Express' of the Indian Railways through the special sales counter of M/s Premier Brands Pvt. Ltd.

The exemption shall come into effect from the date of issue of this notification.

sd/-

Toshi Aier

Addl. Chief Secretary & finance Commissioner