Section 4(4) in Sikkim Transport Infrastructure Development Fund Act, 2004
(4)The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale [or self consumption or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities] [Inserted by Act No. 3 of 2006.] of the goods under any other law for the time being in force in Sikkim.Chapter-IV Sikkim Transport Infrastructure Development Fund
