Section 3D in Sikkim Transport Infrastructure Development Fund Act, 2004
3D. Declaration of goods made in the Check posts under other Acts to be deemed as declared under the Act.
- The declaration during transportation of consignments of goods made in the Check Posts set up in Sikkim, in the Forms and manners as prescribed in the Sikkim Sales Tax Act, 1983, or the Sikkim Value Added Tax Act, 2005, or under any other law for the time being in force, shall be deemed to have been declared for the purpose of this Act, too.Chapter-III Incidence and levy of cess, rate of cess and payment of cess.
