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State of Sikkim - Section
Section 12 in Sikkim Transport Infrastructure Development Fund Act, 2004
12. Amendment of Sikkim Sales Tax Act, 1983.
- The Sikkim Sales Tax Act, 1983 shall be amended in the manner specified in the Second Schedule to this Act.[The First Schedule] [Substituted by Act No. 3 of 2006.](See section 4)| S. No | Name of goods | Rates of cess |
| (1) | (2) | (3) |
| 1. | Motor spirit commonly known as petrol | [Rupees three per litre.] [Substituted by Act No. 5 of 2011.] |
| 2. | High speed diesel oil | [Rupee two and Fifty paisa per Litre] [Substituted by Act No. 5 of 2011.]. |