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New strictures for transportation of taxable goods
Published on 8 Jan. 2011 12:17 AM IST
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Commissioner of taxes Nagaland has notified a set of new strictures for dealers in transportation of taxable goods, and vehicles carrying taxable goods passing through Nagaland, which would come into force with immediate effect.
All dealers in transportation of taxable goods into the state, from the state or through the state, have been directed to produce declaration form VAT-23 or 24 before officer in-charge of taxation check post, barriers or at any place when required as per statutory provisions under Nagaland VAT Act 2005, and obtain seal and signature of officer in charge. The commissioner, in an official notification, stated that non-compliance of the provisions by anyone without sufficient cause would attract penalty, which would not be less than double the amount and upto three times the amount of tax leviable in respect of the goods under transport.
Meanwhile, in the case of vehicles carrying taxable goods passing through Nagaland from any place outside the state, and bound for any place outside Nagaland, drivers or person in-charge of such vehicles have been directed to obtain transit pass in form VAT-25 in duplicate from the first check post on entry into the state and deliver the same at the last check post before exiting the state within the prescribed time. Failure to comply would result in a penalty of double the amount of tax leviable on the goods transported, the notice stated.
Further, it was notified that the timing for entry to and exit from check posts of all goods vehicles would be from 5 a.m. to 10 p.m. and cautioned that defaulters would be penalized under section 66 (12)(a) of Nagaland VAT Act 2005.

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