Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act] State of Sikkim - Subsection Section 5(1)(b) in Sikkim Sales Tax Act, 1983 (b)in respect of declared goods, at such rate not exceeding four paisa in the rupee as the State Government may, from time to time, by notification, specify;